The Accountants Act 1967 (the “Act”) and the Rules made thereunder, namely the Malaysian Institute of Accountants (Membership and Council) Rules 2001, the Malaysian Institute of Accountants (Disciplinary) Rules 2002 and the Malaysian Institute of Accountants Qualifying Examination Rules 2002, are reproduced in this Handbook with the kind permission and consent of Percetakan Nasional Malaysia Berhad, the national printer for the Malaysian Government which holds the rights to publish the Government Gazette.

The reproduction of the Act and the Rules made thereunder in this Handbook has been consented to by Percetakan Nasional Malaysia Berhad strictly on the basis that the user of this Handbook is not allowed to reprint or reproduce the Act and the Rules made thereunder, for commercial or public purpose or use, in whatever form. The Act and the Rules made thereunder are therefore reproduced in this Handbook for your own reference and personal consumption.

In addition, you are reminded that the Act and the Rules made thereunder which are reproduced in this Handbook are not the official versions of the same as printed in the Government Gazette for the purposes of section 61 of the Interpretation Acts 1948 & 1967, and therefore do not constitute admissible prima facie evidence of the contents of the Government Gazette for the purposes of that section.

The International Standards on Auditing (ISAs) and International Auditing Practice Statements (IAPSs) that are contained in this Handbook are reproduced herein with the kind permission and consent of the International Federation of Accountants (IFAC). All rights reserved. The approved text of all IFAC documents in this Handbook is that published by IFAC in the English language.

The reproduction of the ISAs and the IAPSs in this Handbook has been consented to by IFAC strictly on the basis that the user of this Handbook is not allowed to reprint or reproduce the ISAs and the IAPSs, for commercial or public purpose or use, in whatever form. The ISAs and the IAPSs are therefore reproduced in this Handbook for your own reference and personal consumption.

By accessing or using this Handbook or any part thereof, you shall be deemed to have accepted these terms and conditions in full.

You are granted a non-exclusive right by MIA to use the Handbook strictly in accordance with the terms and conditions herein, which right commences upon your acceptance of the said terms and conditions (deemed so accepted by your access or use of this Handbook).

MIA is however entitled to terminate this right of use if you breach any of the terms and conditions contained herein or if you cease to enjoy the rights of membership of MIA as conferred by the Act and the Rules made thereunder.

This Handbook is provided to you by MIA on an “as is” basis without any express or implied warranty of any kind. While MIA has made every effort to ensure that the material contained in this Handbook is free from error and is up-to-date, MIA, the MIA Council, or its officers, employees or agents, do not warrant or make any representation whatsoever as to the accuracy, completeness, reliability, timeliness, adequacy or suitability for any particular purpose of the material in this Handbook.

The material in this Handbook is subject to change and you should make your own enquiries as to whether the material in this Handbook is required to be updated from time to time. You should also keep up-to-date with the circulars and website notices that may be issued by MIA from time to time in respect of any changes or amendments to the material in this Handbook.

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Save and except for the Act and the Rules made thereunder (the copyright for which is held by Percetakan Nasional Malaysia Berhad) and save for the ISAs and the IAPSs (the copyright for which is held by IFAC), the material contained in the Handbook is the property of MIA or its licensors and is protected by copyright, trademark and other intellectual property laws applicable in Malaysia. All rights reserved.

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In the event that any or any part of the terms and conditions contained herein are determined by a court of law to be invalid, unlawful or unenforceable, that term/s or any part thereof shall be severed from the remaining terms to the extent that it is not enforceable. The remaining terms and conditions shall remain in full force and effect.

MIA reserves the rights to vary these terms and conditions from time to time at its sole discretion and shall notify you of such variation by any means. Continued use of this Handbook shall be deemed as acceptance of such variation and the varied terms and conditions.

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By accessing and/or using this Handbook, you agree and accept that any disputes arising from or in connection with your access or use of this Handbook or the material contained therein, shall be governed by the Malaysian courts of law.