It is located at Dewan Akauntan, No. 2 Jalan Tun Sambanthan 3, Brickfields, 50470 Kuala Lumpur.
Click the attachment below to download the map to our office.

(a) chartered accountant;

(b) licensed accountant; and

(c) associate member.

There are two prerequisites for a person to apply for MIA membership. You must have:

Any person wishing to apply for membership into MIA as a Chartered Accountant needs to have one of the following qualifications recognised by the Institute:

Unless a person does not possess a qualification recognised under Part 1 and Part II of the First Schedule to the Act, the MIA QE provides an alternative pathway for admission to become a MIA member.

In addition, applicants would need to gain 3 years of practical 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.

No. If you are a full member of a professional body recognised by MIA, you will be eligible to apply for MIA membership as a Chartered Accountant.

Applicants under the licensed accountant category must possess one of the following:

i) 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; or

ii) 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.

The MIA application form can be obtained free of charge from its Head Office in Brickfields, Kuala Lumpur or its Branch offices (Johor, Penang, Sabah, Sarawak) or downloaded from the MIA website under Members Area Link. The said form can also be mailed to prospective members upon request, whether in writing (mail, fax, e-mail) or verbal.

You would be required to submit the Record of Practical Experience when submitting your application for membership.

No, the total working experience can be accumulated. MIA will confirm the duration from the Record of Practical Experience provided by your employer. However, for the purpose of ascertaining the period of experience, any period of experience of less than 6 months duration and part-time experience will not be considered.

Yes, you may register online. However the Institute would still require applicants to submit hardcopy of the application form attested by the Commissioner for Oaths with all the required documents.

A member of MIA is given the status to practice as an accountant in Malaysia. In addition, members are entitled with other benefits and entitlements. Please click HERE for details.

A member will be advised when the membership certificate is ready for collection. A member may only collect his membership certificate after he has attended the members' induction course.

Members from Klang Valley and Selangor are required to collect their certificates personally or their respective representative to collect on their behalf with an authorisation letter stating the name and I.C. No.

However, members in other states may request for the membership certificate to be sent to them. You may send in your request by mail, fax or e-mail addressed to the Institute and stating clearly the address to be sent to and your contact number. We are unable to send to P.O. Box addresses.

Members in Johor, Penang, Sabah and Sarawak may request for their certificate to be sent to the branch office for collection.

Members who are overseas, who wish to have their certificates sent to them, will have to bear courier charges depending on the location.

Description	: Statutory Declaration Form
Format	: PDF
Size	: 12.8KB
Right click HERE and select 'Save Target As' to download the document.

Yes. Members are required to attend the induction course within 6 months from the date they are being admitted as a member of the Institute. Please refer to the Institute’s By-Laws - Section 400.1.

The Institute has launched its MIA e-Learning portal recently and the Member Induction Course (MIC) is now conducted via online. Newly admitted members will be informed on the registration guidelines of MIA e-Learning accordingly. For more information click HERE or kindly contact the Marketing & Promotions Department of the Institute.

No. However, you may write in seeking for an extension to the time frame given to attend the course. Thereafter, you would be required to complete a letter of undertaking stating that you will attend the course within the time frame given Please refer to the Institute’s By-Laws - Section 400.5.

The Council may grant a postponement from the requirement if a member:

(i) suffers prolonged illness or disability; or
(ii) overseas for an indefinite period of time; or
(iii) other reason as may be found reasonable by the Council.

A written application seeking exemption shall be given to the Institute supported with relevant documents. Please refer to the Institute's By-Laws - Section 400.2 and 400.3.

It is provided under the Institute's By-Laws (On Professional Ethics, Conduct and Practice) that a breach of any by-law will prima facie give rise to a complaint of unprofessional conduct against the members concerned. As such, members who fail to observe proper standards of professional conduct as set out in the by-laws may be required to answer a complaint before the Investigation and the Disciplinary Committees of the Institute.

The annual membership subscription and annual practicing certificate are due on every 1st July of the year.

The Notice of Subscription and Practising Certificate Statement has been made available at the Institute's website. Please login as Member in order to print the payment advice. If you have forgotten your password, please contact Help Desk or email to password@mia.org.my.

The annual subscription for each membership category and the PC fee are as follows:-

The Malaysian Accountancy Research and Education Foundation (MAREF) was established in 1990. The objectives of MAREF are to encourage and promote the advancement and development of accountancy in Malaysia and to carry out research and to promote development of accounting and auditing standards.

MAREF is an approved institution under Section 44(6) of the ITA and your donation to MAREF is tax deductible. For more information on MAREF, please visit www.maref.org.my.

You may settle your payment via the following mode of payments:

Members may print their e-receipt being payment for subscription and practicing certificate fees at the Institute’s website. The e-receipt will be made available within 4 working days upon receiving the payment. Please login as Member in order to print the official receipt.

To readmit as a MIA member, you need to submit your application for readmission to the Institute. You are required to settle all fees in arrears together with a readmission fee not exceeding RM1,000.00 prior to being readmitted as a member of the Institute.

Click HERE to download the form for application to seek readmission into membership.

A member who is based overseas would be required to pay the full annual subscription. There is no provision provided in the Accountants Act, 1967 for a lower fee.

The amount of subscription fee is the same for local members and those residing overseas.

There is no provision in the Accountants Act 1967, for reduction of annual subscription for members who have retired. As such, you would be required to pay the same amount of fees. Nevertheless, the Institute allows retired members to apply under the Retired Members category with certain conditions.

A member who wishes to apply for the Retired Members category must be a Chartered Accountant who is:

a) retired and receives no income from personal exertion;
b) aged 55 years and above; and
c) member of the Institute for more than 15 years.

Retired Members are entitled to all privileges accorded to members and in addition will be able to utilise up to 50% of their annual subscription fees to offset the fees/payment for:

i) participation at MPDC seminars;
ii) attendance at MIA Annual Dinners;
iii) MIA publications which are required to be purchased; and
iv) other benefits from time to time which are approved by Council.

The benefits must be utilised within the financial year where the annual subscription is due and cannot be accumulated.

Please click HERE for Retired Members category application form.

Members who have resigned may apply for readmission by writing officially to the Institute with a reinstatement fee determined by the Council.

Click HERE to download the form for application to seek readmission into membership.

Members who were removed due to arrears in annual subscription fees would be required to settle all arrears with a readmission fee determined by the Council prior to being readmitted as a member of the Institute.

Click HERE to download the form for application to seek readmission into membership.

"Chartered Accountant" / "C.A.(M)" , "Licensed Accountant" / "L.A.(M) or "Associate Member" / "A.M.(M)". Please refer to the Institute’s By-Laws - Section 420.1.

Designatory letters for members to use are:

C.A.(M) for Chartered Accountant, L.A.(M) for Licensed Accountant and A.M.(M) for Associate Member.

Please refer to the Institute's By-Laws - Section 420.2.

It is mandatory for MIA members to complete at least (120) CPE credit hours of relevant CPE learning for every rolling 3 calendar year period, of which 60 CPE credit hours shall be structured and verifiable. Member shall complete at least 20 CPE credit hours of structured and verifiable CPE learning each calendar year. Please refer to the Institute's By-Laws – Section 410 for further information.

Structured CPE learning includes attendance either as a presenter or participant at courses, conferences and seminars, recognised post-graduate studies, writing technical articles, papers or books.

Unstructured CPE learning includes private reading and study, and technical research for practical work.

Please refer to the Institute's By-Laws, Appendices V.

The Council may grant a temporary or partial exemption from the CPE requirements if a member suffers prolonged illness or disability or any other reason as may be determined by the Council. Please refer to the Institute's By-Laws – Section 410.9.

It is provided under the Institute's By-Laws on Professional Ethics, Conduct and Practice that a breach of any by-law will prima facie give rise to a complaint of unprofessional conduct against the members concerned. As such, members who fail to observe proper standards of professional conduct as set out in the by-laws may be required to answer a complaint before the Investigation and the Disciplinary Committees of the Institute.

Please refer to the Institute's By-Laws – Appendix VI on the commencement of your CPE cycle.

Yes. In most cases, the Institute would grant CPE credit hours for courses organised by other professional accountancy bodies. CPE credit hours are not restricted to courses organised by the Institute.

Structured CPE learning activities are those activities which have a clear set of objectives and a logical framework. Examples of structured learning includes attendance either as a presenter/lecturer or participant at short courses, conferences and seminars, recognised post-graduate studies or diploma courses and formal distance learning which requires participation and assessment. It also includes participation or rendering services in a technical committee where technical material is prepared by you, or writing technical articles, papers or books for publication.

Unstructured learning includes private reading and study of technical briefs and journals, and technical research on accounting and auditing matters for practical work purposes.

This is incorrect. As a member of the Institute, you are required to comply with the CPE requirements regardless of whether you are in employment or otherwise. Similarly, if you have retired, you will also have to comply with the CPE requirements. The objective of the CPE requirement is continuous life long learning and will provide you with real value and career development options if you are unemployed. If you are retired, CPE compliance will keep you abreast with the profession, especially if you have undertaken a senior position in industry subsequent to your retirement such as directorships or advisory positions.

This is a false assumption. As explained above, all members of the Institute have to adhere to the CPE requirements regardless of their career path or divergence from areas of accountancy, finance or business. Above all else, as a member, you remain a professional and need to uphold the standards of professionalism.

No. The excess CPE credit hours cannot be carried forward from one CPE cycle to another. The next CPE cycle will start afresh.

In general, if a particular course or seminar is relevant to a member's area of work and equips the member with the required skill and knowledge to enable the member to discharge his or her duties competently, the said course or seminar would be recognised for CPE purposes. The term 'relevant' is broad and general and also varies according to individual circumstances. A seminar or course may be relevant to the member's area of work but not necessarily be related to accounting, business or finance. It could be a seminar on people management, decision making or presentation skills.

You are eligible to obtain CPE credit hours for Masters or Ph.D. programs. To obtain the requisite CPE credit hours, you will need to obtain the following documentation to verify the CPE credit hours:

Incomplete documentation will result in the inability to verify the CPE credit hours, and the relevant CPE credit hours will not be granted.
 

The Council of the Institute may in its absolute discretion grant a temporary or partial exemption from the CPE requirements to you for the following reasons:

(a) prolonged illness of disability; and/or

(b) any other reason as may be determined by the Council.

Request for exemption should be in writing and supported with the relevant documentation, for example, medical report.

Non compliance with the CPE requirements will amount to unprofessional conduct because it is a violation of one of the fundamental principles of the profession namely the duty to maintain and update professional competence. It is unfair for the majority of members who do comply with the CPE requirements to allow non-complying members to claim the same status or competencies.

You may contact the CPE Compliance Department of the Institute at 03-2279 9200 or e-mail cpeaudit@mia.org.my.

Before a member holds him/herself out as a member in public practice, he/she must hold a valid practising certificate issued by the Institute pursuant to the provisions of Rule 9 of the MIA (Membership and Council) Rules 2001.

Rule 2 of the above Rules states that:

"member in public practice" means a chartered accountant or licensed accountant who, as a sole proprietor or in a partnership, provides or is engaged in public practice services in return for a fee or reward for such services otherwise than as an employee ;

"public practice services" includes -

(a) auditing including internal auditing;
(b) accounting and all forms of accounting related consultancy;
(c) accounting related investigations or due diligence;
(d) forensic accounting;
(e) taxation, tax advice and consultancy;
(f) bookkeeping;
(g) costing and management accounting;
(h) insolvency, liquidation and receiverships;
(i) provision of management information systems and internal controls;
(j) provision of secretarial services under the Companies Act 1965 [Act 125]; or
(k) such other services as the Council may from time to time prescribe.

Further to the above, Section 500.6 of the Institute's By-Laws provides that where members participate as directors and/or shareholders in limited or unlimited companies which offer taxation, tax advice and taxation consultancy services, such members shall be deemed to be members in public practice.

Practising Certificate is only applicable to those who wish to go into practice either under audit or non audit practice or those who intends to be director/shareholder of a private limited company offering tax services.

The fee for a practising certificate is RM250 annually.

The practising certificate fee is due on the first day of July each year.

No, the practising certificate is issued only once. A member who has been issued with a practising certificate is required to retain the certificate for as long as he remains in public practice or engages in public practice services, full time.

A member shall commence public practice within six months from the date of issuance of a practising certificate and shall practice on a full time basis.

Members in public practice shall not practice with individuals who are not members of the Institute.

No, you should not practise as a lawyer and at the same time practice under a member firm of MIA. This is not permissible. You may only choose either one of the profession to practice.

If you wish to provide accounting and/or taxation services, then it is a MUST to obtain a practising certificate from the Institute. The accounting services could come under the non-audit firm practice. If you intend to provide tax services under the non-audit firm practice, the proprietor or one of the partners must hold a valid tax agent licence. This is the current requirement.

No. You are required to apply for a practising certificate from the Institute prior to applying for an audit licence. Upon obtaining the audit licence, you may set up an audit firm registered with the Institute.

No. Non-audit firms of MIA are considered professional firms and therefore it is not required under the Registration of Business Act 1956 to register with CCM. Please ensure every partner of the firm holds a valid practising certificate issued by MIA.

Currently, the Institute only allows extension of time for those members who have submitted their application for an audit licence with the Accountant General's Department. The extension is granted as these members would be required to hold valid practising certificates when they attend their interviews.

Yes. The following are the conditions:

a)	Must commence public practice within six months from the date of issuance of the practising certificate and shall practice on a full time basis.
b)	Must renew the practising certificate every year via payment of the practising certificate fee which will be due on the first day of July each year.
c)	Must obtain a policy of professional indemnity insurance (PII) with a minimum coverage of RM100,000 immediately upon commencement of public practice.

Please note that with effect from 1 January 2006, the requirements to apply for an audit licence are as follows:

a)	must be a Chartered Accountant of MIA.
b)	possess three (3) years of continuous relevant and sufficient audit experience attained after the applicant has been admitted as a member of MIA, and if you are no longer in the audit field, the 3 years continuous audit experience should be gained in the time period of four (4) years before submission of the application.
c)	have attended the “Public Practice Programme” organised by the Institute prior to the submission of the application.
d)	hold a valid practising certificate issued by the Institute prior to the submission of the application.

You may obtain the audit licence application form "Borang A" either from the MIA office, website or the Accountant General's Department or downloaded from the MIA or AG's website.

The AG's department will take between 2-4 months to process your application. The AG will notify the applicants 2 weeks prior to the interview.

The panel of interviewers consists of representatives from the AG's department, MIA, CCM, Bank Negara Malaysia and the Securities Commission and Insolvency department (for Liquidator Licence approval). As such, the representatives will ask questions relevant to their areas.

The interview is held at the Accountant General’s Department, 2-3 times a month.

The form for audit licence application is known as 'Borang A' to be completed in 6 sets with original signatures on all the forms. The forms must be completed in Bahasa Malaysia except for the statutory declaration which can be completed either in Bahasa Malaysia or English Language. The Treasury will only accept the prescribed form, i.e., forms should not be retyped. Applications should be sent by hand or courier to:

Jabatan Akauntan Negara Malaysia
Unit Kemajuan Profesyen
Bahagian Pembangunan Perakaunan dan Pengurusan
Kompleks Kementerian Kewangan
No.1, Persiaran Perdana, Presint 2
62594 Purtajaya
(General line : 03-88821000)

Attn	:	Pn. Sh. Saidtul Fazilah bt. S. Azman
Tel	:	03 8882 1000 ext 1118
E-mail	:	sfazilah@anm.gov.my
Attn	:	En. Imran Bin Sadiman
Tel	:	03 8882 1091
E-mail	:	imran@anm.gov.my
Attn	:	Pn. Azlin bte Md. Isa
Tel	:	03 8882 1195 / 1053
E-mail	:	azlinisa@anm.gov.my
Fax	:	03 8882 1088 / 1042
Website	:	www.anm.gov.my

If a person fails for the audit licence interview, he/she may only reapply after 6 months to 1½ years, to be decided by the Committee.

There is no limitation to the number of attempts for the interview.

A sponsor must be a person who holds a valid practising certificate and an audit licence issued by the Accountant General's Department Malaysia.

Referee for the audit licence application could be your relative or peer whom could be referred to on matters related to the applicant’s behaviour, character and status of residency. The immediate family members are not allowed to be the referee.

Payment for audit licence is RM100.00 payable to "AKAUNTAN NEGARA MALAYSIA" to be paid after passing the interview, upon receiving the approval in principle letter.

Audit licence is renewable every 2 years. Renewal must be submitted 3 months before expiry of the licence. If the licence is not renewed within a year, it will be revoked and the member has to apply for a new licence.

The form for audit licence application is known as 'Borang C' to be completed in 6 sets with original signatures on all the forms. The forms must be completed in Bahasa Malaysia except for the statutory declaration which can be completed either in Bahasa Malaysia or English Language. The Treasury will only accept the prescribed form, i.e., forms should not be retyped. Applications should be sent by hand or courier to:

Jabatan Akauntan Negara Malaysia
Unit Kemajuan Profesyen
Bahagian Pembangunan Perakaunan dan Pengurusan
Kompleks Kementerian Kewangan
No.1, Persiaran Perdana, Presint 2
62594 Purtajaya
(General line : 03-88821000)

Attn	:	Pn. Sh. Saidtul Fazilah bt. S. Azman
Tel	:	03 8882 1000 ext 1118
E-mail	:	sfazilah@anm.gov.my
Attn	:	En. Imran Bin Sadiman
Tel	:	03 8882 1091
E-mail	:	imran@anm.gov.my
Attn	:	Pn. Azlin bte Md. Isa
Tel	:	03 8882 1195 / 1053
E-mail	:	azlinisa@anm.gov.my
Fax	:	03 8882 1088 / 1042
Website	:	www.anm.gov.my

i)	4 copies of the receipt for the current annual subscription paid to MIA and
ii)	4 copies of the receipt for the latest Practising Certificate renewal fees.
iii)	4 copies of the latest auditor/liquidator licence.

Payment for audit licence renewal is RM100.00 payable to "AKAUNTAN NEGARA MALAYSIA" to be paid upon submitting your renewal form.

A member may apply for liquidator licence at least one year after obtaining the approval for audit licence and should have 2 years experience in liquidation.

The form for liquidator licence is called 'Borang B' to be completed in 5 sets with original signatures on all forms.

Payment for liquidator licence is RM50.00 payable to "AKAUNTAN NEGARA MALAYSIA" to be paid after passing the interview, upon receiving the approval in principle letter.

(Further enquiries with regards to the audit licence/liquidator application, please refer with the Accountant General’s Department at 03-8882 1118)

The auditor should list down the Public Listed Companies, which have been audited as well as those that the audit is still on-going. This includes companies that are no longer listed. If the company has ceased its operation, the auditor must state the period the company being audited. (date from – date to).

They should state all of their public listed companies (and its subsidiaries, if any) in the Borang C.

The auditor shall mention the PLCs within the audit licence period or up to 3 months prior to the licence expiry date – submission of licence renewal form.

Before setting up an audit firm, a member who is a holder of a valid Practising Certificate must submit Form MF-A with a copy of the audit licence or the audit licence approval letter to seek approval for the name of the intended practice from MIA. Upon approval, he has to register the firm with the Companies Commission of Malaysia (CCM) by submitting Borang 5. (Please refer to the Companies Act, 1965 under the prescribed form). CCM then allocates the audit firm number. Thereafter, to submit copy of CCM letter with copy of Form 5 to MOF (Accountant General’s Department) and file the same documents together with Form M1 with MIA.

Before setting up a non-audit firm, a member who is a holder of a valid Practising Certificate must submit Form MF-A to seek approval for the name of the intended practice from MIA. Upon approval, he has to file the Form M3 with MIA. Registration with CCM is not necessary.

A member in public practice shall describe his or her firm as a firm of "Chartered Accountants" or as a firm of "Licensed Accountants" as appropriate.
Please refer to the Institute's By-Laws – Section 420.3.

You may insert the logo of the Institute on the top of the firm's letterhead.

The words ''A Firm Registered with the Malaysian Institute of Accountants'' is to be inserted under the logo. This is effective 1 January 2007.

The logo shall be either in full colour or in black and white and in accordance with the guidelines issued by the Council from time to time on the use of the logo. Please refer to the Institute's By-Laws – Section 500.11. The guidelines may be obtained from the Institute's homepage.

Please refer to the Institute's By-Laws – Section 500.1, 500.2, 500.7 and 500.8.

 Member firms are allowed to place advertisement so long as it is in accordance with the Institute’s By-Laws. Please refer to the Institute's By-Laws - Section 150.2 and Section 250.

The current By-Law does not state the required size of the signboard . However, it should be in accordance with the law of the State and be in good taste and professionally dignified.

Practice Review is intended to provide educational and supportive services and assist practitioners to maintain and improve their professional standards. The implementation of Practice Review will create awareness among practising members to the need to maintain such a level of professional standard in their work regardless of whether they are practising as sole practitioners or as partners of large firms.

The practice review process can be found in section 550 of the By-Laws on Professional Conduct and Practice of MIA (Issued January 2007). In addition Appendix vii on statement on Practice Review for section 550 should be referred to for more details and information on review procedures and conduct of members."

You may call Help Desk for your password or e-mail your request to password@mia.org.my (please state your name and membership).

Members may view and update personal information, correspondence address, access the technical section and circulars issued by MIA, register online for CPE courses and update their CPE hours through the web portal.

Please click HERE for detail on online change of correspondence address

Yes, online payment of annual subscription is available using Maybank2U, CIMB Clicks, RHB and EON Bank internet banking.

Please click HERE for detail information on the payment guide.

Yes, new applicants may register online. However, the Institute would still require applicants to submit hardcopy of the application form attested by the Commissioner for Oaths with all the required documents.

It is located at No. 16-18, Jalan Tun Sambanthan 3 ,Brickfields, 50470, Kuala Lumpur.

Our opening hours are as follows:

Members of MIA, MIT & MAAA and staff of MIA are allowed to use the MIA RC for free of charge.

A non-member who wishes to use the MIA RC and its facilities is required to pay an annual subscription. Membership fee is based on categories as follows:

You may get it from the reception counter. A membership card will be issued upon registration.

Please inform the librarian immediately. A penalty of RM 5.00 will be charged for replacement.

The MIA RC provides a wide range of resources in printed and non-printed format. These includes:

Yes. The MIA RC has all the latest reference materials for audit license interview.

Yes. The MIA RC has a selection of tables which you can work at.

The MIA RC has two PCs with a range of digital sources and our online public access catalogue.

Yes. The internet is available for use on both the PCs but it’s not recommended for personal use.

Yes. You can use your laptop at the MIA RC. MIA RC is equipped with Wi-Fi coverage to enable users to access the internet using their own laptop. In order to use this service, all you need to do is to register with the librarian and get your access ticket.

Yes. Book loan service is available to all.

You are required to pay an annual fee and a deposit depending on the borrowing privilege offered to you. You are required to fill in the Book Loan Membership Form and pay an annual fee and a deposit which is refundable after 1 year from the date of registration and upon request for termination of the service.

MIA RC's members are allowed to borrow 2 books at a time.

The initial loan period is 2 weeks per book. Books with yellow tag can only be borrowed for three(3) days, where else books with red tag are not for loan.

Yes. Books may be renewed for a further period of one week provided there is no reservation by any other member. Renewal can be made either in person via telephone, or e-mail to library@mia.org.my. Please give us your name and title of the book you wish to renew.

You can return books to the library by handing them over at the MIA RC reception counter, or post them back to us. ( you will need to cover the cost of postage)

Yes. If a book is unavailable we will place a reservation for you upon your request. You will be notified upon availability of the book.

Borrowers are responsible for any books borrowed under their name and will be liable for any damages or loss of books borrowed. Please report lost or damage of books or materials immediately to the library.

A borrower will be charged the full cost of the book for every book lost, plus 10% of the book price.

No, but you can consult a collection of journals in person.

Yes. You will have to pay a fine of RM 0.50 per day for each book that is overdue.

You may access the MIA RC database which is our ''Online Catalogue'' by logging into MIA website under "CIRCULARS AND RESOURCES - Resource Centre – e-Library'' link. You may conduct a search by either keying in the ''title'', ''author'', or ''subject'' of the book/journal. Alternatively, you may contact our librarian for assistance.

Only members of MIA are allowed to access MIA E-Library upon their registration to MIA Website using members ID and password. You may register online at our MIA website.

With MIA RC E-Library you can access to :

Yes. A self-service photocopying magnetic card is available. You may purchase it at the MIA RC reception counter. The Magnetic Card cost:

Yes. For those who wish to have documents photocopied and delivered to them are requested to pay in advance (prepaid). Members are required to open a deposit account whereby a sum of RM50.00 is to be paid upon registration.

Yes, you are allowed to make printouts from the PCs with a charge of RM 0.50 per page for printouts from the internet and RM 1.00 for printouts from CD-ROM.

Yes. You are allowed to bring your books into the MIA RC.

Yes. You may send them with an authorization letter complete with your membership number.

The MIA RC welcomes most donations of books or magazines for its collections. Donations will be reviewed under the guidelines of the MIA RC collection development policies before they are added to the collection. Please contact the librarian before bringing in the items.

We aim to provide the best possible services, and we welcome your comments about how we can improve our services to you. Occasionally things may go wrong and you may wish to make a complaint. You can do these in a number of ways:

Pursuant to section 27 of the Act, the standards issued or adopted by MASB, are legally binding upon financial statements required to be prepared or lodged under any law administered by the Securities Commission, Bank Negara Malaysia and Suruhanjaya Syarikat Malaysia.

The Financial Reporting Standards (FRS) may be purchased from:

Malaysian Accounting Standards Board, Suite 5.02 – 5.03 Level 5, Wisma UOA Pantai No. 11 Jalan Pantai Jaya (Jalan 4/83A) 59200 Kuala Lumpur
Tel Fax Website	: 03 2240 9200 : 03 2240 9300 : www.masb.org.my

Copies of the IFRS can be purchased from the Institute while stock last. Alternatively, you may order the book from the International Accounting Board (IASB) directly.

With effect from 1 January, 2005, the title of the document has changed from MASB Standards to Financial Reporting Standards. Any reference to MASB Standards will now change to Financial Reporting Standards.

Please visit MASB website for the listing of the Standards with new names.

MIA issues the auditing standards in the form of Malaysian Approved Standards on Auditing (MASA). MASA comprises of:

(a) International Standards on Auditing (ISA) designated as AI
(b) Malaysian Standards on Auditing (MSA) designated as AM

In the event that an ISA contains guidance which is significantly different from Malaysian law and practices, the explanatory foreword to an approved ISA will provide for such differences.

Apparent failure to do so may lead to an investigation into the member’s conduct by MIA. It could be regarded as conduct discreditable to the profession of an accountant and might lead to disciplinary action being taken against the auditor concerned.

MASA is available in MIA Handbook sent to members in the form of CD Rom. Copies of MASA can also be purchased from MIA.

MIA issues guidance to members in the form of Recommended Practice Guides (RPGs). The RPGs are available from MIA’s web site under Technical-Area-Auditing-Guidelines link.

The Companies are to file their tax returns to the Processing Centre (Pusat Pemprosesan) of the IRB within 7 months from the end of the accounting period. For example; for a company with financial year ended 31.12.2002, the deadline to file the tax return to the IRB would be by the 31.07.2003.

The website's address is www.hasil.gov.my.

The website's address is www.customs.gov.my.

Members of the Institute as well as the public would be able to obtain the latest updates on matters concerning taxation via the Institute's website under the ‘Technical’ heading, i.e, circulars, articles and information relating tax matters. In addition, the latest updates can also be obtained from the relevant government authorities and bodies such as the Treasury (www.treasury.gov.my), IRB (www.hasil.gov.my), Royal Malaysian Customs (www.customs.gov.my), MITI (www.miti.gov.my), MIDA (www.mida.gov.my) and so forth.

The link is Professional Standards & Practices – Taxation – Circulars.

It provides an alternative pathway into MIA admission for graduates who do not posses a qualification recognised under Part I and Part II of the First Schedule Accountants Act 1967.

An individual shall only be eligible to sit for the MIA QE if he possesses:

Section 15A(1) of the Accountants Act states that the MIA QE shall be conducted by the Examination Body that is from the Higher Educational Institutions specified in Part I of the Third Schedule or the Recognised bodies specified in Part II of that Schedule.

Part I of the Third Schedule consist of the following universities:

Part II of the Third Schedule refers to:

The recognised body for the purpose of section 15A(1) is the Malaysian Institute of Certified Public Accountants.

At present, the MIA Council has appointed Universiti Teknologi MARA (UiTM) as the Examination Body.

Four (4) papers are required as follows :

In March and September, twice every calendar year.

Application form can be obtained from the Institute or downloaded from the MIA website, www.mia.org.my under the Qualifying Examination Link. Application can also be made online, however, you are still required to submit the hardcopy of the application form together with the supporting documents which are certified true to the Institute.

At present, MIA has not authorised or approved any party or institution to conduct preparatory courses for the purpose of the MIA QE. It is based on self-study. MIA provides guidelines, syllabus, pilot papers and past years Q & A that can be downloaded from MIA website.

It will be held at UiTM main campus, its selected branch campuses and MIA branch offices.

Yes. Candidates are expected to complete all four papers within four years from the date of the first Certificate of Candidacy. Candidates who are unable to complete all four papers within the first four year period may apply for extension of time to complete the examination provided that the candidates have passed one paper within the first four years of the candidacy. The candidates shall be allowed to renew their Certificate of Candidacy with the prescribed fee for a further extension of two years and are required to complete the remaining paper(s) within the next four consecutive examination sittings.

If the candidates fail to complete all four papers within six years they would be required to re-take all four papers without considering the number of paper(s) that the candidates have passed.

Upon completion of all 4 papers, successful candidate will be issued a Certificate of Successful Completion from MIA. To qualify for MIA membership, in addition to obtaining the said certificate, he/she would need 3 years of relevant experience in areas related to accounting.

If you request to withdraw from an examination before the closing date of acceptance of entries, you will obtain certain percentage of refund of the fee paid. Please refer to the Examination Guidelines on the amount entitled for the refund.

If you request to withdraw from an examination after the closing date for acceptance of entries, you will not be entitled to any refund of the fee paid. However, the Examination Committee may grant a refund to a candidate:

(i) on receipt of satisfactory medical evidence by reason of illness;
(ii) in such other circumstances as the Examination Committee may deem fit.