IN exercise of the powers conferred by section 7 of the Accountants Act 1967

MALAYSIAN INSTITUTE OF ACCOUNTANTS
(DISCIPLINARY) RULES 2002

IN exercise of the powers conferred by section 7 of the Accountants Act 1967 [Act 94], the Malaysian Institute of Accountants, with the approval of the Minister, makes the following rules:

PART I - PRELIMINARY

Citation and commencement
1.	(1)	These rules may be cited as the Malaysian Institute of Accountants (Disciplinary) Rules 2002.
	(2)	These Rules come into operation on 1 June 2002.

Interpretation
2.	For the purpose of these Rules -

	“unprofessional conduct” means conduct which is discreditable to the accountancy profession and includes gross carelessness, neglect and incapacity in the performance of professional duties, impropriety in professional conduct and conduct unbecoming of an accountant;

	“person” includes any body of persons, corporate or unincorporated.