ARM & Associates is a fully owned bumiputera accounting firm. ARM & Associates was founded by Dr Hj Abd Razak Minhat C.A (M), a certified accountant and a member of MIA (Malaysian Institute of Accountants), on 24 November 2006 after he left the corporate world in Telekom Malaysia heading the Corporate Planning Division, to focus his attention on helping clients especially the small and medium industries to manage their businesses in more professional manners.