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Application Guidelines

ELIGIBILITY FOR REGISTERING WITH THE MALAYSIAN INSTITUTE OF ACCOUNTANTS

APPLICANTS UNDER THE CHARTERED ACCOUNTANT CATEGORY MUST POSSESS ONE OF THE FOLLOWING -

1. Passed any of the final examination specified in *Part I of the First Schedule of the Accountants Act, 1967 and gain 3 years of working experience in the service of chartered accountant or in a Government department, bank, insurance company, local authority or other commercial, financial, industrial or professional organisation; and/or
2. Member of any of the recognised bodies specified in **Part II of the First Schedule of the Accountants Act, 1967; and/or
3. Passed the MIA Qualifying Examination and gain 3 years of working experience in the service of chartered accountant or in a Government department, bank, insurance company, local authority or other commercial, financial, industrial or professional organisation; and/or
4.

Company auditor per S8(2) and (6) of the Companies Act 1965 without limitations or conditions.

*PART I OF THE FIRST SCHEDULE OF THE ACCOUNTANTS ACT, 1967

(a) the final examination of the University of Malaya for the Diploma Perakaunan (Diploma in Accounting);(up to examination session 1981/82);
(b) the final examination of the University of Malaya for the Ijazah Sarjana Muda Perakaunan (Degree of Bachelor of Accounting);
(c) the final examination of the Universiti Kebangsaan Malaysia for the Ijazah Sarjana Muda Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
(d) the final examination of the MARA Institute of Technology for the Diploma Lanjutan Perakaunan (Advanced Diploma in Accountancy);
(e) the final examination of the Universiti Teknologi MARA for the Ijazah Sarjana Muda Perakaunan (Degree of Bachelor of Accounting);
(f) the final examination of the Universiti Utara Malaysia for the Ijazah Sarjana Muda Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
(g) the final examination of the Universiti Pertanian Malaysia for the Ijazah Bacelor Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
(h) the final examination of the Universiti Putra Malaysia for the Ijazah Bacelor Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
(i) the final examination of the Universiti Islam Antarabangsa for the Ijazah Sarjana Muda Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
(j) the final examination of the Universiti Sains Malaysia for the Ijazah Sarjana Muda Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
(k) the final examination of the Universiti Utara Malaysia for the Degree of Bachelor of Accounting (Honours)(Information System),
 

[Subs. P.U.(A) 281/2007]

(l) the final examination of the Universiti Tenaga Nasional for the Degree of Bachelor of Accounting (Honours), the academic programme for which first commenced from the academic year 2002/2003 onwards;
 

[Am. P.U.(A) 281/2007]

(m) the final examination of the Universiti Multimedia for the Degree of Bachelor of Accounting (Honours), the academic programme for which first commenced from the academic year 2002/2003 onwards;
 

[Am. P.U.(A) 281/2007]

(n) the final examination of the Kolej Universiti Sains dan Teknologi Malaysia for the Degree of Bachelor of Accounting (Honours);
(o) the final examination of the Universiti Malaysia Sabah for the Degree of Bachelor of Accounting (Honours).
 

[Ins. P.U.(A) 281/2007]

**PART II OF THE FIRST SCHEDULE OF THE ACCOUNTANTS ACT, 1967

- Malaysian Institute of Certified Public Accountants (Certified Public Accountant)
- Institute of Chartered Accountants of Scotland (Chartered Accountant)
- Institute of Chartered Accountants In England & Wales (Chartered Accountant)
- Institute of Chartered Accountants in Ireland (Chartered Accountant)
- Association of Chartered Certified Accountants (United Kingdom) (Associate Member)
- Institute of Chartered Accountants in Australia (Chartered Accountant)
- Australian Society of Certified Practising Accountants (Certified Practising Accountant)
(Now known as CPA Australia)
- New Zealand Chartered Accountants (Chartered Accountant)
(Now known as New Zealand Institute of Chartered Accountants)
- Canadian Institute of Chartered Accountants (Chartered Accountant)
- Institute of Chartered Accountants of India (Chartered Accountant)
- Chartered Institute of Management Accountants (United Kingdom) (Associate Member)

APPLICANTS UNDER THE LICENSED ACCOUNTANT CATEGORY MUST POSSESS ONE OF THE FOLLOWING -

1. Granted limited or conditional approval to act as an auditor of companies under section 8(6) of the Companies Act 1965, or been in public practice as an accountant, a tax consultant or a tax adviser immediately before the Accountants Act, 1967; and/or
2. Member of the Malaysian Society of Accountants and passed any of the final examinations of that body last held in December 1992 and gain 3 years working experience in the service of chartered accountant or in a Government department, bank, insurance company, local authority or other commercial, financial, industrial or professional organisation.

APPLICANTS UNDER THE ASSOCIATE MEMBER CATEGORY MUST SATISFY THE FOLLOWING -

1. Possess a first degree and/or he is a member of any of the recognised bodies specified in **Part II of the First Schedule of the Act, and a Masters degree or higher, in which he must have a major in accounting for either his first degree or Masters degree; and
2. He has not less than 3 years' experience in teaching accountancy or accountancy related subjects at an institution of higher learning or equivalent.

INSTRUCTIONS TO COMPLETE APPLICATION FORM
 
1. Applications which are received after 30 April each year will be processed for the next financial year. However if you wish to have your application processed immediately (current financial year), please inform us in writing.
2. An applicant may apply for only ONE category of membership - Chartered Accountant, Licenced Accountant or Associate Member.
3. Please complete only the category applied for. E.g. If you are applying under the Chartered Accountant category, complete the Chartered Accountant section. Do not complete the Licenced Accountant/Associate Member sections.
4. The following sections must be completed by all applicants:

Personal Details

-

Working experience
Applicants possessing a qualification under
PART I OF THE FIRST SCHEDULE OF THE ACCOUNTANTS ACT, 1967 are required to complete and submit the Record of Practical Experience which is available upon request or may be downloaded from the Institute's website (http://www.mia.org.my).
Applicants possessing a qualification under
PART II OF THE FIRST SCHEDULE OF THE ACCOUNTANTS ACT, 1967 are required to submit a detailed testimonial from employers indicating post/s held, date/s of commencement and cessation of employment and nature of job . If testimonials is not available, please provide logbook (for recognised bodies). Please note that personal curriculum  vitaes and references are not acceptable.

In the case of ALL APPLICANTS, experience of less than 6 months in one employment would not be accepted.

- Fees
The Financial Year of the Institute is from 1 July to 30 June (there is no provision for prorated annual subscription). Annual subscription is payable on July 1 every year.

The Institute accepts payment by cash/cheque/bank draft/postal order/credit card. Payment must be made in full upon submission of application and made payable to "MALAYSIAN INSTITUTE OF ACCOUNTANTS". Please issue separate cheques for each individual application.

Any cheques which are rejected by the bank may result in your approval being withdrawn.
- Statutory Declaration (Section must be completed before a Commissioner for Oaths).

Please ensure that you have enclosed copies of the relevant documents when submitting your application.
Checklist
1. All applicants:
- One (1) Passport sized photograph; and
- Appropriate Fees: and
- Record of Practical Experience (Applicants under Part I of the First Schedule of the Accountants Act, 1967) OR Original Testimonials or Certified photocopy of testimonials; and
- Certified photocopy of identification card.
2.

 

Application as a Chartered Accountant:
- Certified photocopy of Certificate of Successful Completion of Qualifying Examination; and/or
- Certified photocopies of Certificate of Membership of Recognised Body and latest receipt of annual subscription payment to the said body; and/or
- Certified photocopy of University Degree Certificate; and/or
- Certified photocopy of licence issued under Sub-section (2)/(6) of Section 8 of the Companies Act, 1965 to act as an auditor without limitations or conditions.
3.

 

Application as a Licenced Accountant:
- Certified photocopy of licence issued under Sub-section (6) of Section 8 of the Companies Act, 1965 to act as a company auditor; and/or
- Certified photocopies of Certificate of Membership of the Malaysian Society of Accountants (MSA), Final Examination Transcript of the MSA examination and latest receipt of annual subscription payment to MSA.
4.

 

Application as an Associate Member:
- Certified photocopy of University Degree Certificate/s and Final Examination Transcript/s; and/or
- Certified photocopy of Certificate of Membership of Recognised Body and latest receipt of annual subscription payment to the said body.

All photostated documents must be certified true by either a member of MIA (state name and membership number), a Commissioner for Oaths, a member of Parliament or a Justice of the Peace.