Reallocate 3 senior managers from saturated audit to forensic

Auto-generated from TWPA, CPPA agents based on the prior 24-hour signal window.


Convert 2 mid-tier accounts to Tier-1 advisory pods

Auto-generated from CPPA, DEPA agents based on the prior 24-hour signal window.


Auto-generated from TKMA, PIPA agents based on the prior 24-hour signal window.


Auto-generated from TKMA agents based on the prior 24-hour signal window.


Escalate: 2 senior associates at risk of leaving


Reallocate 3 senior managers from saturated audit to growing forensic mandates

Forensic mandates from the Bursa-listed manufacturer investigation are saturating the Penang forensic pod while statutory audit pipeline holds 12+ weeks of runway; reallocating 3 senior managers captures RM 920k of recoverable margin without breaching MIA independence rotation rules.

Forensic load building post-Bursa investigation; audit still cushioned but trajectory clear

Forensic utilisation rising from 73% to 82% on the back of the PLC MY investigation mandate; audit team still at 71-77% with August reporting cycle providing natural cover. Talent Agent is staging the reallocation playbook but not yet recommending execution — trajectory suggests trigger in 3-5 days.

Penang forensic pod utilisation: 95% (Week 21, 2026) vs 12-month average of 71% — source: Engage RM time-charge ledger

KL statutory audit bench: 78% utilisation, 12-week forward runway through August Bursa Q2 filings — source: Resource Forecast Apr-Jun 2026

3 SMs (Aida bt Hassan, Wei Lun Tan, Pravin Kumar) hold CFE credentials and clean MIA independence rotation status on current audit files

MIA By-Law B.1 cooling-off (2 financial periods) not triggered — all 3 SMs last touched named forensic targets >24 months ago

Forensic gross margin per SM-hour: RM 485 vs audit RM 312 — 55% uplift on reallocated hours (Mar-2026 realisation pull-through)

Move 3 SMs to forensic pod effective Mon 2026-06-01; backfill audit with 2 newly-promoted SMs + 1 contractor (Robert Half pre-vetted)

File MIA independence confirmations and notify the 4 affected audit clients (GLC subsidiary x2, PLC MY x2) within 72 hours

Lock 6-month forensic engagement letters with 25% retainer to de-risk bench cost if Bursa investigation pipeline cools

Probability ~55% the current forensic build sustains given the broader Bursa enforcement cycle and the new SC Capital Markets Services Act inspection wave; probability ~30% it peaks and recedes within 4 weeks. Early reallocation risks lost audit capacity for August filings — Talent Agent recommends staging readiness but holding execution until forensic crosses 88% utilisation with confirmed 8-week pipeline.

Forensic pod utilisation 7-day moving average

Bursa enforcement notices filed (rolling 30 days)

Forensic engagement letter conversion rate

SM-level CFE credential roster (Engage HR)

Forensic client demand confirmed; audit client tolerance for SM rotation being tested

Client Agent is monitoring portfolio sensitivity to SM rotation; preliminary read is that the 4 audit clients are tolerant but the conversation should be partner-led if reallocation proceeds. Forensic client demand confirmed via 2 letter-of-intent submissions this week (PLC MY industrial, financial institution under BNM RMiT review).

4 affected audit clients: 12-month average NPS 8.4, realisation rate 87%, no partner-level escalations in trailing 18 months

Forensic mandate pipeline: 3 confirmed engagements (RM 4.2M combined fees), 2 LOIs (RM 1.6M) — source: Pipeline CRM Week 21 2026

Bursa investigation engagement requires 2 SMs at director-shadow capacity through SC inspection window (est. ends 31 July 2026)

Historical precedent: 2024 audit-to-advisory reallocation at the KL office held realisation at 86% across 6 clients

Client Concentration Index unchanged post-reallocation (top-10 still 31% of revenue)

Schedule partner-led calls with the 4 affected audit clients in the 48 hours before SM transition; pre-brief audit committee chairs at the 2 PLCs

Issue Tier-1 priority response SLAs to the 3 confirmed forensic clients (4-hour senior responder, 24-hour written brief)

Track NPS pulse weekly across the 4 affected audit clients for 6 weeks post-reallocation

Probability ~35% the forensic build does not justify SM reallocation cost if the Bursa investigation settles; client-side downside is limited because no client commitments have been made. Recommend continuing to qualify the 3 forensic LOIs before triggering reallocation.

Forensic mandate pipeline value (RM, 30-day rolling)

Partner-continuity score on the 4 audit clients

Bursa investigation engagement scope (SM-weeks)

Realisation rate post-SM substitution (historical)

Forensic pod utilisation (%)

Forensic team at 82% on the back of the PLC MY investigation mandate — early signal, audit team still has 14-week runway.


Two mid-tier accounts (GLC subsidiary in utilities, PLC MY consumer) have crossed the Tier-1 thresholds on cross-service depth (4+ practice areas), 12-month spend (RM 1.6M+), and partner sponsorship; converting them to dedicated advisory pods unlocks an estimated +RM 2.1M ARR at 28% margin vs the current 18% mid-tier blended margin.

Early conversion pattern visible — 4 of 5 Tier-1 criteria met on each account, but qualification work outstanding

Both accounts crossed the 4-practice-area threshold in the past 60 days; spend is trending but LTM still below the RM 1.6M Tier-1 floor on the PLC. Client Agent has flagged both for partner qualification this fortnight.

GLC subsidiary (utilities) LTM spend: RM 1.78M across audit, tax, advisory, outsourcing — 4 practice areas, MIA + BNM regulated touchpoints

PLC MY (consumer) LTM spend: RM 1.62M across audit, tax, advisory, forensic — 4 practice areas, Bursa Main Market listed

Account margin: 18% (mid-tier blended) -> 28% post-Tier-1 pod conversion (Mar-2026 cohort, n=3 historical conversions)

Partner sponsors confirmed: Datin Yeoh (GLC), Mr Chow (PLC); both with audit committee access at client

Estimated +RM 2.1M ARR over 24 months = RM 1.05M GLC + RM 1.05M PLC at Tier-1 pricing premium

Stand up dedicated 8-person Tier-1 pods (1 partner, 1 director, 2 SMs, 4 staff) for each account by 2026-07-01; lock pod compositions with Talent Agent

Reissue Master Services Agreements with Tier-1 service catalogue, governance cadence, and 90-day pod onboarding plan

Set up quarterly executive scorecard with client CFO/audit committee starting Q3 2026

Probability ~45% that one account fails final qualification (spend velocity, partner sponsor or governance fit); recommend continuing to qualify rather than triggering full conversion mobilisation.

Cross-service depth (practice areas active per account)

Account-level NPS and audit committee access

Pod-feasibility analysis underway; current bench cannot support both pods until audit cycle eases

Pod-feasibility analysis ongoing; immediate constraint is SM bench through August filings. If accounts qualify, earliest realistic pod stand-up is 1 August with bridging via existing engagement teams in the interim.

Mar-2026 cohort Tier-1 pod realisation: 91% (vs 82% mid-tier blended)

Tier-1 hourly billable density 1.6x mid-tier on a like-for-like staffing basis (Engage RM throughput report Q1 2026)

Available bench post Aug-filing rollover: 2 SMs + 4 staff (KL); 1 SM + 2 staff (Penang) — source: Resource Forecast Jul-Sep 2026

90-day pod onboarding playbook (used on 3 prior conversions) reduces ramp-loss from 22% to 11% of first-quarter revenue

Delivery cost-to-serve drops 6 percentage points per pod due to consolidated tooling and standardised governance

Confirm pod-staffing roster with Talent Agent and lock RM bookings for the 8-person teams by 2026-06-15

Execute 90-day pod onboarding playbook starting 2026-07-01; align engagement letters, billing rhythm, and governance cadence

Instrument Tier-1 pod KPIs (realisation, NPS, write-off rate, RM run-rate) in the partner dashboard from go-live

Probability ~40% that delivery capacity cannot support both pods before September; recommend qualifying further and modelling a phased conversion (PLC first, GLC second) if both accounts mature.

Available SM and staff bench post Aug-filings

Hourly billable density (Tier-1 vs mid-tier)

Tier-1 pod cohort margin (%)

Cross-sell pattern emerging on the 2 candidate accounts — early-stage qualification, partner sponsor not yet secured.


Lock in knowledge base for new SST / e-invoicing rule

LHDN's revised SST circular and the Phase 3 e-invoicing mandate (deadline 30 days out) is driving a +217% surge in advisory queries; locking the firm-wide KB with vetted rulings, transition templates and partner-signed positions converts inbound interest into RM 540k of qualified advisory engagements before the deadline window closes.

KB scaffolded — content harvest in progress against LHDN circulars and e-invoicing technical specs

Knowledge Agent has scoped the KB and begun content harvest; the 15 May 2026 LHDN circular and the MIA Tax Practice Committee bulletin issued 18 May are the anchor sources. Estimated 4-week build to partner-ready state; deadline pressure escalating.

LHDN SST circular dated 2026-05-15 (Pekeliling Ketua Pengarah Hasil Dalam Negeri 4/2026) — 22 substantive scope changes

LHDN e-invoicing Phase 3 technical handbook v2.4 — covers all entities with turnover >RM 25M effective 2026-07-01

42 vetted positions drafted; 39 partner-signed (Tax leadership group) as of 2026-05-24

18 client-facing transition templates harvested from YTD engagements (incl. 2 GLC and 4 PLC MY implementations)

MIA CPE accreditation submitted for a 4-hour KB launch webinar (8,400 MIA members in tax practice)

Lock KB v1.0 and publish to NetDocs / iManage by 2026-05-28; activate partner-led launch webinar for the top-200 clients

Close the 3 outstanding partner reviews (intercompany services, free zone treatment, group VAT) within 48 hours

Issue a client-facing advisory note within 72 hours of publish; tag follow-up advisory leads to Pipeline Agent

Probability ~35% the KB does not reach partner-ready state inside the deadline window if content harvest slows; recommend escalating resourcing to add 2 senior tax associates to the KB team and pre-booking partner review slots.

Number of KB positions partner-signed (target 42)

LHDN circulars and clarifications published (rolling 30 days)

Client advisory query volume on SST/e-invoicing

MIA CPE registrations for the launch webinar

Early advisory interest visible on SST/e-invoicing; pipeline qualification dependent on KB readiness

Pipeline Agent observes 34 inbound queries trailing 7 days (vs 27 baseline) — early but accelerating. Pricing menu in draft. Campaign deferred until KB locked.

Inbound advisory queries on SST/e-invoicing: 84 trailing 7 days vs 27 baseline (+217%) — source: Pipeline CRM Week 21 2026

Historical query-to-engagement conversion: 18% on tax-rule-change advisory pulls (2024 SST overhaul cohort)

Productised pricing menu: RM 25k diagnostic / RM 65k transition / RM 180k advisory retainer per annum

Top-200 named-client target list with trailing-12-month tax spend >RM 50k each

LHDN e-invoicing Phase 3 catches an estimated 6,800 Malaysian businesses on the >RM 25M turnover threshold

Launch SST/e-invoicing campaign to top-200 named clients within 24 hours of KB publish; partner-led outreach on the top-50

Stand up a 2-day-turnaround diagnostic offering using KB templates; price at RM 25k fixed-fee with upsell triggers

Track lead-to-engagement conversion daily through the deadline window (next 30 days)

Probability ~40% the early pipeline does not materialise into RM 540k of mandates if KB lock-in slips past the deadline window; key dependency is Knowledge Agent's review cycle.

Inbound advisory queries trailing 7 days

Productised pricing campaign acceptance rate

Top-50 partner-led outreach engagement score

Inbound SST/e-invoicing advisory queries (daily count)

Early advisory pull on SST/e-invoicing — knowledge gap risk if KB not locked before 30-day deadline window opens.


Renegotiate IT license bundles (NetDocs / iManage)

NetDocs and iManage license utilisation is running at 69-75% of paid seats across the 600-staff base; the renewal window opens 45 days out and benchmark pricing from 2 peer firms supports renegotiation toward seat-band consolidation and removal of unused premium modules — estimated annualised saving RM 220k.

Underutilisation confirmed at 69% — start renegotiation track before the 90-day renewal notice deadline

Knowledge Agent has confirmed underutilisation pattern; the 90-day renewal notice deadline requires opening renegotiation now to preserve commercial leverage. Playbook drafted, partner sponsor (Managing Partner of Risk & IT) briefed.

NetDocs paid seats: 620, active monthly users: 462 (74.5% utilisation, Apr 2026)

iManage paid seats: 580, active monthly users: 416 (71.7% utilisation, Apr 2026)

JB and KK offices on legacy DocuShare; 78 unused premium seats carry over from 2023 merger

Peer firm benchmark: 2 KL mid-market firms paying RM 1,180 / seat / year (vs our RM 1,420)

Renewal notice deadline: 2026-07-09 (45 days from peak-stage decision date)

Issue formal renegotiation notice to NetDocs and iManage account managers within 7 days; request seat-band step-down and premium-module removal

Consolidate JB and KK on the main platform — decommission DocuShare by 2026-09-30

Lock 3-year price-protection clause with annual seat true-up review

Probability ~20% that vendors offer only token concessions if renegotiation opens too early ahead of renewal pressure points; balance is to use the early window to secure module-level reductions while preserving full renegotiation leverage for the renewal date.

Peer-firm benchmark pricing (RM per seat)

Premium-module active usage (Worksite Communicator, Insight)

License seat utilisation (%)

Underutilisation pattern confirmed across 3 quarters; approve renegotiation track for renewal cycle.


Escalate: 2 senior associates at risk of leaving for competitor

Two senior associates (one in forensic, one in BNM-regulated advisory) show convergent flight-risk indicators — LinkedIn recruiter activity, login anomalies, CV updates, and peer-network signals point to a Big 4 competitor approach; their combined client books carry RM 4.8M of trailing-12-month pipeline that would be exposed on departure.

Early flight-risk signal converging — retention conversation viable before formal offer arrives

Talent Agent flagged the 2 senior associates last week on early indicators (peer departures in their cohort, recruiter LinkedIn touches); composite score 65%. Early enough that a partner-led career conversation can shift trajectory without escalating to a counter-offer war.

Named senior associates: SA-FOR-04 (forensic, 4.2 years tenure, CFE) and SA-ADV-11 (BNM-regulated advisory, 4.8 years, CFA)

Composite flight-risk score: 85% (peer baseline 30%) — source: Talent Agent retention model v3

Compensation gap to Big 4 market benchmark: 12-14% on base, 18-22% on total comp incl. signing bonuses

LinkedIn recruiter touch volume: 14 (SA-FOR-04) and 11 (SA-ADV-11) in trailing 30 days vs cohort median 3

Post-engagement client feedback: both associates rated 9.2/10 by their key client sponsors in last 90 days

Managing Partner-led retention conversation within 48 hours; lead with career path (partner-track acceleration) before compensation

Offer retention package: 18-month equity vest, 15% comp uplift to close the market gap, accelerated partner-track sponsorship

Trigger MIA-compliant non-solicit reminder and ring-fence client communications during the retention window

Probability ~30% no formal offer yet — this is the optimal window for a partner-led career conversation. Probability ~20% the signal is a false positive (recruiter sounding rather than active job search); cheap to investigate via partner conversation regardless.

Composite flight-risk score (Talent retention model)

LinkedIn recruiter touch volume (trailing 30 days)

Login anomaly events (after-hours, multi-device)

Post-engagement client feedback (NPS-style)

Client-book mapping in progress — early read confirms 8 named accounts at risk if either associate departs

Client Agent has begun client-book mapping; preliminary count of 8 named accounts. Continuity playbook to be tailored once Talent Agent confirms the retention outcome.

SA-FOR-04 client book: 5 forensic engagements, RM 2.1M trailing-12-month pipeline, including Bursa-listed manufacturing investigation

SA-ADV-11 client book: 3 BNM-regulated advisory mandates, RM 2.7M pipeline, including a licensed advisory firm under RMiT review

Direct senior-to-client-sponsor relationships: 6 of 8 accounts (CFO / audit committee chair level)

Historical departure-to-client-attrition rate: 35% within 18 months when continuity not formally managed (firm data 2022-2025, n=14)

Non-solicit clauses in both employment agreements; MIA By-Law B.4 applies to client follow-on

Trigger continuity playbook on both client books in parallel with retention conversation: partner-led check-ins, double-hatted SM on key files

Pre-draft client communications for use if retention fails; align with non-solicit posture and MIA By-Law B.4

Run a 90-day client-NPS pulse on the 8 affected accounts irrespective of retention outcome

Probability ~20% client-book attrition materialises in any scenario, even with retention success, given the recruiter signals will continue. Recommend continuity playbook stays warm.

Client-book pipeline value per associate

Direct senior-to-client-sponsor relationship density

Account-level NPS on the 8 affected clients

Non-solicit and MIA By-Law B.4 compliance status

Senior associate flight-risk composite score (%)

Early flight-risk signal on 2 senior associates — early enough for retention conversation before counter-offer dynamics.


Forensic utilisation crossing 89% — audit bench has 12-week runway to absorb 3 SMs

Forensic pod utilisation has climbed from 80% to 89% over the trailing week as the Bursa-linked PLC MY investigation expands scope; the KL audit team remains at 76-80%. We have a 5-7 day window to ring-fence 3 SMs before forensic starts subcontracting at 1.4x cost.

Penang forensic pod utilisation: 95% (Week 21, 2026) vs 12-month average of 71% — source: Engage RM time-charge ledger

KL statutory audit bench: 78% utilisation, 12-week forward runway through August Bursa Q2 filings — source: Resource Forecast Apr-Jun 2026

3 SMs (Aida bt Hassan, Wei Lun Tan, Pravin Kumar) hold CFE credentials and clean MIA independence rotation status on current audit files

MIA By-Law B.1 cooling-off (2 financial periods) not triggered — all 3 SMs last touched named forensic targets >24 months ago

Forensic gross margin per SM-hour: RM 485 vs audit RM 312 — 55% uplift on reallocated hours (Mar-2026 realisation pull-through)

Move 3 SMs to forensic pod effective Mon 2026-06-01; backfill audit with 2 newly-promoted SMs + 1 contractor (Robert Half pre-vetted)

File MIA independence confirmations and notify the 4 affected audit clients (GLC subsidiary x2, PLC MY x2) within 72 hours

Lock 6-month forensic engagement letters with 25% retainer to de-risk bench cost if Bursa investigation pipeline cools

Probability ~40% the forensic spike is transient if the Bursa investigation settles before 30 June, in which case 2 of 3 reallocated SMs may return to audit by Q3 — manageable through 6-month rolling letters. Probability ~15% audit clients push back on SM substitution; mitigated by partner-led client calls in week of reallocation. Confidence the reallocation is net-accretive remains high given the 55% margin uplift per SM-hour.

Forensic pod utilisation 7-day moving average

Bursa enforcement notices filed (rolling 30 days)

Forensic engagement letter conversion rate

SM-level CFE credential roster (Engage HR)

Client portfolio modeling supports reallocation — 4 audit clients amber-flagged but covered

Client Agent reviewed 12-month NPS, billing realisation, and partner-continuity scores across the 4 audit clients flagged for SM rotation; all 4 score green-amber and have absorbed mid-engagement SM changes within the past 24 months without realisation impact. Forensic mandate pipeline now shows 3 confirmed engagements (RM 4.2M combined) needing senior bench by mid-June.

4 affected audit clients: 12-month average NPS 8.4, realisation rate 87%, no partner-level escalations in trailing 18 months

Forensic mandate pipeline: 3 confirmed engagements (RM 4.2M combined fees), 2 LOIs (RM 1.6M) — source: Pipeline CRM Week 21 2026

Bursa investigation engagement requires 2 SMs at director-shadow capacity through SC inspection window (est. ends 31 July 2026)

Historical precedent: 2024 audit-to-advisory reallocation at the KL office held realisation at 86% across 6 clients

Client Concentration Index unchanged post-reallocation (top-10 still 31% of revenue)

Schedule partner-led calls with the 4 affected audit clients in the 48 hours before SM transition; pre-brief audit committee chairs at the 2 PLCs

Issue Tier-1 priority response SLAs to the 3 confirmed forensic clients (4-hour senior responder, 24-hour written brief)

Track NPS pulse weekly across the 4 affected audit clients for 6 weeks post-reallocation

Probability ~30% an audit client escalates if SM rotation coincides with August Bursa Q2 filings — mitigated by staging reallocation around the filing calendar. Probability ~20% forensic demand outruns even the 3-SM reallocation, in which case Client Agent recommends a 4th SM hold-position from tax advisory.

Forensic mandate pipeline value (RM, 30-day rolling)

Partner-continuity score on the 4 audit clients

Bursa investigation engagement scope (SM-weeks)

Realisation rate post-SM substitution (historical)

Forensic pod utilisation (%)

Forensic utilisation climbing past 89%; second Bursa-linked forensic RFP landed yesterday — reallocation case strengthening.


Cross-service depth and spend thresholds crossed; partner sponsorship the final gate

Cross-service depth confirmed on both accounts — the GLC added advisory and outsourcing in Q1, the PLC added forensic post the SC inspection. Spend velocity is accelerating: GLC LTM RM 1.55M (trailing 90 days annualises at RM 1.92M), PLC LTM RM 1.48M (trailing 90 days annualises at RM 1.84M). Partner sponsor outreach scheduled this week.

GLC subsidiary (utilities) LTM spend: RM 1.78M across audit, tax, advisory, outsourcing — 4 practice areas, MIA + BNM regulated touchpoints

PLC MY (consumer) LTM spend: RM 1.62M across audit, tax, advisory, forensic — 4 practice areas, Bursa Main Market listed

Account margin: 18% (mid-tier blended) -> 28% post-Tier-1 pod conversion (Mar-2026 cohort, n=3 historical conversions)

Partner sponsors confirmed: Datin Yeoh (GLC), Mr Chow (PLC); both with audit committee access at client

Estimated +RM 2.1M ARR over 24 months = RM 1.05M GLC + RM 1.05M PLC at Tier-1 pricing premium

Stand up dedicated 8-person Tier-1 pods (1 partner, 1 director, 2 SMs, 4 staff) for each account by 2026-07-01; lock pod compositions with Talent Agent

Reissue Master Services Agreements with Tier-1 service catalogue, governance cadence, and 90-day pod onboarding plan

Set up quarterly executive scorecard with client CFO/audit committee starting Q3 2026

Probability ~30% that one of the two accounts pushes back on the Tier-1 commercial uplift; partner sponsors are running discovery this week to gauge. Probability ~20% Talent Agent cannot resource both pods by 2026-07-01 — Client Agent and Delivery Agent are jointly modelling staging.

Cross-service depth (practice areas active per account)

Account-level NPS and audit committee access

Throughput model shows pod capacity feasible if 2 audit SMs roll off August filings

Pod staffing model is feasible from 15 July with the right SM movements; the Aug-filing rollovers free 2 SMs and 4 staff. Throughput modelling shows hourly billable density at 1.5-1.6x mid-tier across the Mar-2026 cohort.

Mar-2026 cohort Tier-1 pod realisation: 91% (vs 82% mid-tier blended)

Tier-1 hourly billable density 1.6x mid-tier on a like-for-like staffing basis (Engage RM throughput report Q1 2026)

Available bench post Aug-filing rollover: 2 SMs + 4 staff (KL); 1 SM + 2 staff (Penang) — source: Resource Forecast Jul-Sep 2026

90-day pod onboarding playbook (used on 3 prior conversions) reduces ramp-loss from 22% to 11% of first-quarter revenue

Delivery cost-to-serve drops 6 percentage points per pod due to consolidated tooling and standardised governance

Confirm pod-staffing roster with Talent Agent and lock RM bookings for the 8-person teams by 2026-06-15

Execute 90-day pod onboarding playbook starting 2026-07-01; align engagement letters, billing rhythm, and governance cadence

Instrument Tier-1 pod KPIs (realisation, NPS, write-off rate, RM run-rate) in the partner dashboard from go-live

Probability ~30% that pod stand-up slips to August if audit cycle runs hot; manageable. Probability ~18% that the throughput uplift falls short of the 1.6x mid-tier benchmark on the GLC due to BNM-regulated scope complexity — Delivery Agent recommends a 6-week governance ramp before full pricing kicks in.

Available SM and staff bench post Aug-filings

Hourly billable density (Tier-1 vs mid-tier)

Tier-1 pod cohort margin (%)

Two named accounts (GLC subsidiary, PLC MY consumer) hit cross-service threshold of 4+ practice areas — Tier-1 pod conversion case forming.


KB at 70% — partner-vetted rulings on LHDN's 15 May circular still in review queue

Knowledge Agent has structured the KB into 6 modules (SST scope, e-invoicing technical, transition mechanics, intercompany, sectoral, dispute defence) and harvested content from LHDN circulars, MIA guidance, and 23 client transition projects YTD. 70% of positions are drafted; partner review and final risk-and-quality sign-off pending.

LHDN SST circular dated 2026-05-15 (Pekeliling Ketua Pengarah Hasil Dalam Negeri 4/2026) — 22 substantive scope changes

LHDN e-invoicing Phase 3 technical handbook v2.4 — covers all entities with turnover >RM 25M effective 2026-07-01

42 vetted positions drafted; 39 partner-signed (Tax leadership group) as of 2026-05-24

18 client-facing transition templates harvested from YTD engagements (incl. 2 GLC and 4 PLC MY implementations)

MIA CPE accreditation submitted for a 4-hour KB launch webinar (8,400 MIA members in tax practice)

Lock KB v1.0 and publish to NetDocs / iManage by 2026-05-28; activate partner-led launch webinar for the top-200 clients

Close the 3 outstanding partner reviews (intercompany services, free zone treatment, group VAT) within 48 hours

Issue a client-facing advisory note within 72 hours of publish; tag follow-up advisory leads to Pipeline Agent

Probability ~25% the partner review extends 5-7 days, eating into the deadline window; mitigation is to publish a partial KB (39 of 42 positions) and follow with a v1.1 patch. Probability ~15% LHDN issues a Q&A clarification that requires KB amendment — handled by the modular structure.

Number of KB positions partner-signed (target 42)

LHDN circulars and clarifications published (rolling 30 days)

Client advisory query volume on SST/e-invoicing

MIA CPE registrations for the launch webinar

Advisory pipeline building; KB enables productised pricing on transition engagements

Pipeline Agent counts 52 inbound queries trailing 7 days (vs 27 baseline) — building 92% week-on-week. Productised pricing menu drafted and ready; once KB is partner-signed, Pipeline Agent can launch the SST/e-invoicing campaign to the named-client list (top-200 by trailing spend).

Inbound advisory queries on SST/e-invoicing: 84 trailing 7 days vs 27 baseline (+217%) — source: Pipeline CRM Week 21 2026

Historical query-to-engagement conversion: 18% on tax-rule-change advisory pulls (2024 SST overhaul cohort)

Productised pricing menu: RM 25k diagnostic / RM 65k transition / RM 180k advisory retainer per annum

Top-200 named-client target list with trailing-12-month tax spend >RM 50k each

LHDN e-invoicing Phase 3 catches an estimated 6,800 Malaysian businesses on the >RM 25M turnover threshold

Launch SST/e-invoicing campaign to top-200 named clients within 24 hours of KB publish; partner-led outreach on the top-50

Stand up a 2-day-turnaround diagnostic offering using KB templates; price at RM 25k fixed-fee with upsell triggers

Track lead-to-engagement conversion daily through the deadline window (next 30 days)

Probability ~30% that the deadline gets extended by LHDN (precedent exists), which would slow conversion; mitigation is to lock retainer arrangements that survive the deadline. Probability ~20% conversion underperforms the 18% benchmark in this cohort due to e-invoicing technical complexity.

Inbound advisory queries trailing 7 days

Productised pricing campaign acceptance rate

Top-50 partner-led outreach engagement score

Advisory query volume building on the LHDN SST circular issued 2026-05-15; KB draft 70% complete, partner review pending.


Seat-utilisation telemetry stable at 70-72%; renegotiation playbook ready but timing dependent on renewal window

Knowledge Agent is monitoring usage telemetry on a weekly cadence; current 70-72% utilisation is consistent with prior 3 quarters. Vendor benchmark pricing collected from 2 peer firms (similar headcount mid-market firms in KL) supports a 12-15% headline price reduction. Renewal notice deadline 60 days out.

NetDocs paid seats: 620, active monthly users: 462 (74.5% utilisation, Apr 2026)

iManage paid seats: 580, active monthly users: 416 (71.7% utilisation, Apr 2026)

JB and KK offices on legacy DocuShare; 78 unused premium seats carry over from 2023 merger

Peer firm benchmark: 2 KL mid-market firms paying RM 1,180 / seat / year (vs our RM 1,420)

Renewal notice deadline: 2026-07-09 (45 days from peak-stage decision date)

Issue formal renegotiation notice to NetDocs and iManage account managers within 7 days; request seat-band step-down and premium-module removal

Consolidate JB and KK on the main platform — decommission DocuShare by 2026-09-30

Lock 3-year price-protection clause with annual seat true-up review

Probability ~30% deferring 1 more week causes Knowledge Agent to miss optimal commercial leverage as the renewal window closes; risk is bounded — the renegotiation playbook can still execute inside the 60-day notice period. Watch JB/KK consolidation timing.

Peer-firm benchmark pricing (RM per seat)

Premium-module active usage (Worksite Communicator, Insight)

License seat utilisation (%)

Usage telemetry stabilising — wait one more week before triggering vendor renegotiation.


Flight-risk composite score 75% and rising; window for retention conversation closing

Talent Agent composite flight-risk score is 75% on both associates — LinkedIn activity confirmed, login anomalies trending, CV updates inferred from indirect signals. Compensation review cycle completes 30 June; retention bonus levers available but require Managing Partner sign-off.

Named senior associates: SA-FOR-04 (forensic, 4.2 years tenure, CFE) and SA-ADV-11 (BNM-regulated advisory, 4.8 years, CFA)

Composite flight-risk score: 85% (peer baseline 30%) — source: Talent Agent retention model v3

Compensation gap to Big 4 market benchmark: 12-14% on base, 18-22% on total comp incl. signing bonuses

LinkedIn recruiter touch volume: 14 (SA-FOR-04) and 11 (SA-ADV-11) in trailing 30 days vs cohort median 3

Post-engagement client feedback: both associates rated 9.2/10 by their key client sponsors in last 90 days

Managing Partner-led retention conversation within 48 hours; lead with career path (partner-track acceleration) before compensation

Offer retention package: 18-month equity vest, 15% comp uplift to close the market gap, accelerated partner-track sponsorship

Trigger MIA-compliant non-solicit reminder and ring-fence client communications during the retention window

Probability ~40% the associates have already engaged the competitor; retention conversation needs to happen this week, not next. Mitigation is the Managing Partner lead and a pre-approved retention envelope so the conversation is decisive.

Composite flight-risk score (Talent retention model)

LinkedIn recruiter touch volume (trailing 30 days)

Login anomaly events (after-hours, multi-device)

Post-engagement client feedback (NPS-style)

Client-book exposure modelled at RM 4.8M; non-solicit and continuity plan needed in parallel with retention

Client Agent has scoped the client-book exposure: 8 accounts, RM 4.8M pipeline, 6 with direct senior-associate-to-client-sponsor relationships. Continuity playbook drafted — partner-led re-introduction, double-hatting on transition engagements, written client communications post-departure.

SA-FOR-04 client book: 5 forensic engagements, RM 2.1M trailing-12-month pipeline, including Bursa-listed manufacturing investigation

SA-ADV-11 client book: 3 BNM-regulated advisory mandates, RM 2.7M pipeline, including a licensed advisory firm under RMiT review

Direct senior-to-client-sponsor relationships: 6 of 8 accounts (CFO / audit committee chair level)

Historical departure-to-client-attrition rate: 35% within 18 months when continuity not formally managed (firm data 2022-2025, n=14)

Non-solicit clauses in both employment agreements; MIA By-Law B.4 applies to client follow-on

Trigger continuity playbook on both client books in parallel with retention conversation: partner-led check-ins, double-hatted SM on key files

Pre-draft client communications for use if retention fails; align with non-solicit posture and MIA By-Law B.4

Run a 90-day client-NPS pulse on the 8 affected accounts irrespective of retention outcome

Probability ~25% of partial client attrition if retention fails on either associate; manageable through the continuity playbook. Probability ~10% of competitive client win-back attempt during the retention window itself — Client Agent recommends partner-level account check-ins this week regardless of retention outcome.

Client-book pipeline value per associate

Direct senior-to-client-sponsor relationship density

Account-level NPS on the 8 affected clients

Non-solicit and MIA By-Law B.4 compliance status

Flight-risk indicators rising on 2 senior associates; LinkedIn activity, login anomalies, and CV-update signals converging.


Forensic pod at 95% utilisation — audit slack is the only relief valve this quarter

Penang forensic pod utilisation hit 95% this week with only 6 weeks of bookable runway; the KL statutory audit team is at 78% with 12-week runway through the August reporting cycle. Three senior managers (2 ex-audit, 1 ex-tax) hold the CFE / Certified Fraud Examiner credentials and 3+ years of forensic experience — they can be reallocated without breaching MIA independence rotation rules on their current audit files.

Penang forensic pod utilisation: 95% (Week 21, 2026) vs 12-month average of 71% — source: Engage RM time-charge ledger

KL statutory audit bench: 78% utilisation, 12-week forward runway through August Bursa Q2 filings — source: Resource Forecast Apr-Jun 2026

3 SMs (Aida bt Hassan, Wei Lun Tan, Pravin Kumar) hold CFE credentials and clean MIA independence rotation status on current audit files

MIA By-Law B.1 cooling-off (2 financial periods) not triggered — all 3 SMs last touched named forensic targets >24 months ago

Forensic gross margin per SM-hour: RM 485 vs audit RM 312 — 55% uplift on reallocated hours (Mar-2026 realisation pull-through)

Move 3 SMs to forensic pod effective Mon 2026-06-01; backfill audit with 2 newly-promoted SMs + 1 contractor (Robert Half pre-vetted)

File MIA independence confirmations and notify the 4 affected audit clients (GLC subsidiary x2, PLC MY x2) within 72 hours

Lock 6-month forensic engagement letters with 25% retainer to de-risk bench cost if Bursa investigation pipeline cools

Probability ~25% that audit demand spikes ahead of the August reporting cycle if 2 of the 4 reallocated-client engagements pull forward; mitigation is the contractor backstop and the 2 newly-promoted SMs. Probability ~10% of MIA independence challenge if rotation cooling-off was misread on any file — Talent Agent has cross-checked with the Risk Partner. Net expected margin uplift RM 920k assumes 78% realisation on forensic hours; downside case (60% realisation) still yields +RM 580k.

Forensic pod utilisation 7-day moving average

Bursa enforcement notices filed (rolling 30 days)

Forensic engagement letter conversion rate

SM-level CFE credential roster (Engage HR)

4 named audit clients can absorb SM substitution — forensic clients need senior bench now

Client Agent has stress-tested the 4 affected audit relationships (GLC subsidiary in plantations, GLC subsidiary in utilities, PLC MY in industrial products, PLC MY in consumer) against SM substitution: all 4 have prior partner-level continuity, NPS >8, and the August reporting cycle is administratively boilerplate. Meanwhile, the Bursa investigation forensic engagement requires 2 SMs minimum at director-shadow capacity through the SC inspection window.

4 affected audit clients: 12-month average NPS 8.4, realisation rate 87%, no partner-level escalations in trailing 18 months

Forensic mandate pipeline: 3 confirmed engagements (RM 4.2M combined fees), 2 LOIs (RM 1.6M) — source: Pipeline CRM Week 21 2026

Bursa investigation engagement requires 2 SMs at director-shadow capacity through SC inspection window (est. ends 31 July 2026)

Historical precedent: 2024 audit-to-advisory reallocation at the KL office held realisation at 86% across 6 clients

Client Concentration Index unchanged post-reallocation (top-10 still 31% of revenue)

Schedule partner-led calls with the 4 affected audit clients in the 48 hours before SM transition; pre-brief audit committee chairs at the 2 PLCs

Issue Tier-1 priority response SLAs to the 3 confirmed forensic clients (4-hour senior responder, 24-hour written brief)

Track NPS pulse weekly across the 4 affected audit clients for 6 weeks post-reallocation

Probability ~20% that one of the 2 PLC MY audit clients raises a partner-rotation concern at audit committee level; mitigation is pre-emptive partner outreach and a written continuity memo. Probability ~12% that one forensic engagement scope-creeps beyond available SM bench, requiring contractor uplift at 1.4x cost — within RM 920k margin envelope. Net realisation risk on the audit book is +/- RM 60k against the RM 920k uplift case.

Forensic mandate pipeline value (RM, 30-day rolling)

Partner-continuity score on the 4 audit clients

Bursa investigation engagement scope (SM-weeks)

Realisation rate post-SM substitution (historical)

Forensic pod utilisation (%)

Forensic utilisation hit 95% with 6-week runway; audit at 78% with 12-week slack — reallocation window closes Friday.


Both candidate accounts now meet all 5 Tier-1 conversion criteria — partner sponsors confirmed

GLC subsidiary (utilities) and PLC MY (consumer) have each consumed 4+ practice areas in trailing 12 months (audit + tax + advisory + outsourcing on the GLC; audit + tax + advisory + forensic on the PLC), with trailing-twelve-month spend of RM 1.78M and RM 1.62M respectively. Partner sponsors (Datin Yeoh for GLC, Mr Chow for PLC) have signed off on the Tier-1 conversion business case. Account margin in the most recent Mar-2026 cohort moved from 18% to 28% post-pod conversion.

GLC subsidiary (utilities) LTM spend: RM 1.78M across audit, tax, advisory, outsourcing — 4 practice areas, MIA + BNM regulated touchpoints

PLC MY (consumer) LTM spend: RM 1.62M across audit, tax, advisory, forensic — 4 practice areas, Bursa Main Market listed

Account margin: 18% (mid-tier blended) -> 28% post-Tier-1 pod conversion (Mar-2026 cohort, n=3 historical conversions)

Partner sponsors confirmed: Datin Yeoh (GLC), Mr Chow (PLC); both with audit committee access at client

Estimated +RM 2.1M ARR over 24 months = RM 1.05M GLC + RM 1.05M PLC at Tier-1 pricing premium

Stand up dedicated 8-person Tier-1 pods (1 partner, 1 director, 2 SMs, 4 staff) for each account by 2026-07-01; lock pod compositions with Talent Agent

Reissue Master Services Agreements with Tier-1 service catalogue, governance cadence, and 90-day pod onboarding plan

Set up quarterly executive scorecard with client CFO/audit committee starting Q3 2026

Probability ~18% that the GLC procurement office triggers a competitive re-tender on conversion; mitigation is the partner-sponsored sole-source justification supported by 12-month integrated delivery track record. Probability ~15% the PLC delays conversion past AGM season — manageable, no economic loss. Downside case (one of two converts) still delivers +RM 1.05M ARR.

Cross-service depth (practice areas active per account)

Account-level NPS and audit committee access

Pod capacity available with KL + Penang rebalance; engagement throughput modelling supports both conversions

Delivery Agent has run the pod-staffing simulation: with the 3-SM forensic reallocation in flight (Decision 1) and 2 audit SMs rolling off August filings, both Tier-1 pods can be stood up by 1 July with 92% planned vs realised hours alignment. Engagement throughput on Tier-1 pods runs at 1.6x mid-tier hourly billable density given the dedicated team structure and reduced context-switching.

Mar-2026 cohort Tier-1 pod realisation: 91% (vs 82% mid-tier blended)

Tier-1 hourly billable density 1.6x mid-tier on a like-for-like staffing basis (Engage RM throughput report Q1 2026)

Available bench post Aug-filing rollover: 2 SMs + 4 staff (KL); 1 SM + 2 staff (Penang) — source: Resource Forecast Jul-Sep 2026

90-day pod onboarding playbook (used on 3 prior conversions) reduces ramp-loss from 22% to 11% of first-quarter revenue

Delivery cost-to-serve drops 6 percentage points per pod due to consolidated tooling and standardised governance

Confirm pod-staffing roster with Talent Agent and lock RM bookings for the 8-person teams by 2026-06-15

Execute 90-day pod onboarding playbook starting 2026-07-01; align engagement letters, billing rhythm, and governance cadence

Instrument Tier-1 pod KPIs (realisation, NPS, write-off rate, RM run-rate) in the partner dashboard from go-live

Probability ~22% that Aug-filing rollover slips by 2-3 weeks if 1-2 Bursa audit clients extend reporting timetables; mitigation is the contractor backstop and Penang-KL load balancing. Probability ~12% pod ramp-loss exceeds the 11% playbook benchmark — historically capped at 18% even in worst case. Margin downside is bounded at RM 220k against the RM 2.1M ARR uplift.

Available SM and staff bench post Aug-filings

Hourly billable density (Tier-1 vs mid-tier)

Tier-1 pod cohort margin (%)

Pod-conversion cohort margin uplift hit 28% — 10 points above mid-tier baseline. Window to lock 2 named accounts closes before AGM season.


KB draft complete on SST/e-invoicing — partner review window is the only blocker before publish

Knowledge Agent has compiled 42 vetted positions covering the revised SST scope (services tax expansion to digital services, logistics, brokerage), the LHDN e-invoicing Phase 3 technical handbook v2.4, and 18 client-facing transition templates. Partner reviews from the Tax leadership group (4 partners) are complete on 39 of 42; the remaining 3 cover edge cases on intercompany services and free zone treatment. Publishing the KB before the 30-day deadline window opens activates the advisory pricing playbook.

LHDN SST circular dated 2026-05-15 (Pekeliling Ketua Pengarah Hasil Dalam Negeri 4/2026) — 22 substantive scope changes

LHDN e-invoicing Phase 3 technical handbook v2.4 — covers all entities with turnover >RM 25M effective 2026-07-01

42 vetted positions drafted; 39 partner-signed (Tax leadership group) as of 2026-05-24

18 client-facing transition templates harvested from YTD engagements (incl. 2 GLC and 4 PLC MY implementations)

MIA CPE accreditation submitted for a 4-hour KB launch webinar (8,400 MIA members in tax practice)

Lock KB v1.0 and publish to NetDocs / iManage by 2026-05-28; activate partner-led launch webinar for the top-200 clients

Close the 3 outstanding partner reviews (intercompany services, free zone treatment, group VAT) within 48 hours

Issue a client-facing advisory note within 72 hours of publish; tag follow-up advisory leads to Pipeline Agent

Probability ~10% that LHDN issues a clarifying circular within 30 days that materially changes 1-2 positions; mitigation is the modular KB structure and rapid-amend protocol. Probability ~8% partner review escalates on the intercompany position — manageable, doesn't block other 39 positions. Reputational risk of mis-stated guidance is the main downside; partner sign-off and the QA committee provide controls.

Number of KB positions partner-signed (target 42)

LHDN circulars and clarifications published (rolling 30 days)

Client advisory query volume on SST/e-invoicing

MIA CPE registrations for the launch webinar

Advisory query inbox at +217% — KB publish converts inbound interest into RM 540k of qualified mandates

Pipeline Agent reports 84 inbound advisory queries on SST and e-invoicing in the trailing 7 days (vs 27 baseline) from existing audit/tax clients and 11 net-new contacts. Converting at the historical 18% qualification rate gives 15 engagements at an average ticket of RM 36k — the RM 540k advisory pull case. The KB unlocks productised pricing (3 tiers: diagnostic RM 25k, transition RM 65k, advisory retainer RM 180k/yr).

Inbound advisory queries on SST/e-invoicing: 84 trailing 7 days vs 27 baseline (+217%) — source: Pipeline CRM Week 21 2026

Historical query-to-engagement conversion: 18% on tax-rule-change advisory pulls (2024 SST overhaul cohort)

Productised pricing menu: RM 25k diagnostic / RM 65k transition / RM 180k advisory retainer per annum

Top-200 named-client target list with trailing-12-month tax spend >RM 50k each

LHDN e-invoicing Phase 3 catches an estimated 6,800 Malaysian businesses on the >RM 25M turnover threshold

Launch SST/e-invoicing campaign to top-200 named clients within 24 hours of KB publish; partner-led outreach on the top-50

Stand up a 2-day-turnaround diagnostic offering using KB templates; price at RM 25k fixed-fee with upsell triggers

Track lead-to-engagement conversion daily through the deadline window (next 30 days)

Probability ~20% that conversion comes in below the 18% benchmark if e-invoicing readiness varies across the named-client list; downside is RM 380k (12% conversion) which is still net-accretive. Probability ~15% that 1-2 competitors (Big 4) discount their transition offerings; mitigation is the productised pricing and 2-day diagnostic. Independence/MIA conflict risk is low — SST advisory is permitted alongside audit under MIA By-Law B.3 with appropriate safeguards.

Inbound advisory queries trailing 7 days

Productised pricing campaign acceptance rate

Top-50 partner-led outreach engagement score

LHDN e-invoicing deadline 30 days away; advisory query volume +217% week-on-week. KB lock-in unlocks named-client advisory pull.


75% NetDocs / iManage seat utilisation — renegotiation case is well-documented

Knowledge Agent has tracked NetDocs (document management) and iManage (work product) utilisation over 6 quarters — paid seats 620, active monthly users 462 (75%), with the gap concentrated in the support and admin layers and in 2 acquired offices (JB, KK) that retained legacy tooling. Renegotiation playbook covers seat-band step-down, removal of premium modules (Worksite Communicator and Insight) not in active use, and a 3-year price-protection clause.

NetDocs paid seats: 620, active monthly users: 462 (74.5% utilisation, Apr 2026)

iManage paid seats: 580, active monthly users: 416 (71.7% utilisation, Apr 2026)

JB and KK offices on legacy DocuShare; 78 unused premium seats carry over from 2023 merger

Peer firm benchmark: 2 KL mid-market firms paying RM 1,180 / seat / year (vs our RM 1,420)

Renewal notice deadline: 2026-07-09 (45 days from peak-stage decision date)

Issue formal renegotiation notice to NetDocs and iManage account managers within 7 days; request seat-band step-down and premium-module removal

Consolidate JB and KK on the main platform — decommission DocuShare by 2026-09-30

Lock 3-year price-protection clause with annual seat true-up review

Probability ~25% vendors push back hard given switching costs (estimated RM 1.4M to migrate); mitigation is the credible peer-firm benchmark and a 2026-Q3 alternative-vendor RFI as a parallel track. Probability ~10% data-migration risk if vendors trigger contract termination — managed through phased seat reduction rather than full exit. Net saving RM 220k/yr at 50% capture; RM 350k/yr at full capture against the benchmark.

Peer-firm benchmark pricing (RM per seat)

Premium-module active usage (Worksite Communicator, Insight)

License seat utilisation (%)

NetDocs/iManage renewal window 45 days out; underutilised seats trending up. Approve renegotiation playbook.


Convergent flight-risk indicators on 2 senior associates — composite score 85%, Managing Partner intervention needed

Talent Agent has assembled the flight-risk composite for the 2 named senior associates (forensic and BNM-regulated advisory): (i) LinkedIn recruiter conversations identified via shared connections, (ii) login anomalies in trailing 21 days (after-hours, multiple devices), (iii) CV uploads detected on Big 4 careers portal, (iv) reduced participation in firm-wide pulse surveys, (v) compensation gap to market 12-14%. Composite score 85% (vs 30% peer baseline). Both associates have been with the firm 4+ years, hold CFE / CFA credentials, and are partner-track in 2 cycles.

Named senior associates: SA-FOR-04 (forensic, 4.2 years tenure, CFE) and SA-ADV-11 (BNM-regulated advisory, 4.8 years, CFA)

Composite flight-risk score: 85% (peer baseline 30%) — source: Talent Agent retention model v3

Compensation gap to Big 4 market benchmark: 12-14% on base, 18-22% on total comp incl. signing bonuses

LinkedIn recruiter touch volume: 14 (SA-FOR-04) and 11 (SA-ADV-11) in trailing 30 days vs cohort median 3

Post-engagement client feedback: both associates rated 9.2/10 by their key client sponsors in last 90 days

Managing Partner-led retention conversation within 48 hours; lead with career path (partner-track acceleration) before compensation

Offer retention package: 18-month equity vest, 15% comp uplift to close the market gap, accelerated partner-track sponsorship

Trigger MIA-compliant non-solicit reminder and ring-fence client communications during the retention window

Probability ~60% the 2 associates have an offer in hand or imminent; if so retention success rate drops to 40-50% even with full package. Probability ~25% retention succeeds but a deferred departure risk persists for 12-18 months; mitigation is partner-track sponsorship and visible career investment. Probability ~15% retention fully resets trajectory. Downside if both leave: RM 4.8M pipeline exposed, 4-6 months to rebuild senior coverage, reputational signal to remaining team.

Composite flight-risk score (Talent retention model)

LinkedIn recruiter touch volume (trailing 30 days)

Login anomaly events (after-hours, multi-device)

Post-engagement client feedback (NPS-style)

Both associates hold front-line client relationships across RM 4.8M of pipeline — exposure is concentrated and immediate

Client Agent has mapped each associate's client book against the trailing-12-month pipeline: SA-FOR-04 is the senior on 5 forensic engagements (RM 2.1M, including the Bursa-listed manufacturing investigation), SA-ADV-11 is the senior on 3 BNM-regulated advisory mandates (RM 2.7M). Both have direct client-sponsor relationships (CFO and audit committee chair level) at 6 of those 8 accounts — meaningful continuity risk if either departs without a structured handover.

SA-FOR-04 client book: 5 forensic engagements, RM 2.1M trailing-12-month pipeline, including Bursa-listed manufacturing investigation

SA-ADV-11 client book: 3 BNM-regulated advisory mandates, RM 2.7M pipeline, including a licensed advisory firm under RMiT review

Direct senior-to-client-sponsor relationships: 6 of 8 accounts (CFO / audit committee chair level)

Historical departure-to-client-attrition rate: 35% within 18 months when continuity not formally managed (firm data 2022-2025, n=14)

Non-solicit clauses in both employment agreements; MIA By-Law B.4 applies to client follow-on

Trigger continuity playbook on both client books in parallel with retention conversation: partner-led check-ins, double-hatted SM on key files

Pre-draft client communications for use if retention fails; align with non-solicit posture and MIA By-Law B.4

Run a 90-day client-NPS pulse on the 8 affected accounts irrespective of retention outcome

Probability ~35% of meaningful client attrition (>20% of pipeline) within 18 months if both associates depart and continuity is not formally managed; mitigation is the continuity playbook and double-hatting now. Probability ~15% of an MIA By-Law B.4 challenge if associates solicit clients post-departure; firm has clear documentary evidence to enforce. Worst-case exposure RM 1.7M of the RM 4.8M pipeline; best-case (retention succeeds on both) zero.

Client-book pipeline value per associate

Direct senior-to-client-sponsor relationship density

Account-level NPS on the 8 affected clients

Non-solicit and MIA By-Law B.4 compliance status

Flight-risk score on 2 senior associates hit 85% — RM 4.8M pipeline directly exposed. Managing Partner intervention needed within 48 hours.