It is possible to convert partnerships to other business structures in Malaysia. The most common course of action taken is that of converting a partnership to a limited liability partnership. The criteria to convert a partnership to a limited liability partnership include the following: the partners are to be the same after conversion, the partnership to be converted must be financially solvent, and a letter of approval from any relevant governing bodies will be required. After conversion is completed, the partnership is considered to have been dissolved. As conversion is a complex and difficult process, this change is one which should only be done after receiving the advice of both a legal advisor and a tax advisor.