Chartered Accountant's Relevant Experience (CARE) Programme


The MIA Chartered Accountant’s Relevant Experience (CARE) is a structured assessment programme which is based on the mentor – mentee approach that monitors the practical experience of the mentees. The CARE programme supports the International Federation of Accountants (IFAC) International Education Standard (IES) 5, Practical Experience Requirements. Introduced on 1 November 2009, it sets out a range of competencies that need to be obtained before applying for MIA membership as a Chartered Accountant.

With the implementation of CARE, the practical experience gained by the mentees should allow them to demonstrate that they have the professional knowledge, skills, values, ethics and attitudes required for performing their work with professional competence and continue to grow throughout their careers.


To provide guidance to the graduates and ensure that they acquire the appropriate degree of professional competencies in order to qualify as a Chartered Accountant in Malaysia.

Eligibility to undergo the CARE programme

Graduates who aspire to become MIA members as Chartered Accountants (CA).


  1. The minimum duration to complete the CARE programme is thirty six (36) months.
  2. It must be completed within a rolling sixty (60) months period or any other period approved by MIA.
  3. The duration must be sufficient to allow the mentees to develop and demonstrate the competency requirements of an entry-level Chartered Accountant.
  4. An employment period of less than six (6) months or “part-time” experience or industrial training with any organisation to fulfil the undergraduate degree requirement will not be considered as part of the practical experience.

Areas of Competency

The Institute acknowledges the essential financial and technical skills required to be a competent CA. These areas of competency will provide an opportunity for graduates to apply the knowledge gained during their academic studies and further develop professional skills that they can apply in a variety of situations. The areas of competency that graduates are required to be involved in are as follows:

  1. Technical Competencies
    Mentees are expected to demonstrate a specific level of technical competency in any of the following eight (8) areas:
    1. Auditing
    2. Taxation
    3. Management Accounting
    4. Financial Accounting and Reporting
    5. Finance
    6. Business Performance and Planning
    7. Insolvency
    8. Information System
      *Other areas (not specifically stated) may also be recognised, if approved by MIA.
  2. Generic Competencies
    The professional qualities and skills that mentees are expected to develop and demonstrate throughout the CARE programme are:
    1. Professionalism and Ethical Behaviour
    2. Personal Attributes
    3. Professional Skills

Minimum Number of Competencies

  1. Technical Competencies
    The eight (8) areas are set at three (3) levels of competencies. The technical competencies will be assessed by the mentors. Mentees must demonstrate to their mentors that they have obtained practical experience in at least:
    1. one (1) technical area from Level 1 to Level 3
    2. two (2) technical areas from Level 1 to Level 2.
  2. Generic Competencies
    The generic competencies will be assessed by the employers. Mentees must demonstrate to their employers that they have acquired all the generic competencies.

Level of Competency

  1. Level 1 – Gathering Information
    • Performing work under the supervision and carrying out tasks of a low level of complexity using established processes.
    • This level should be attained in the first year of the CARE programme.
  2. Level 2 – Analysis
    • Performing work as part of a team and carrying out some tasks independently, being responsible for the quality of own work.
    • This level should be attained in the first, second or even the third year of the CARE programme depending on the task.
  3. Level 3 – Applying Knowledge and Skills
    • Managing own work and being responsible for the quality and quantity of the work and exercises professional judgement.
    • This level should be attained in the third year of the CARE programme.

Roles of a Mentee

  1. To notify his/her employer that he/she has registered for the CARE programme.
  2. To identify a mentor and establish a working relationship.
  3. To sign the Letter of Understanding.
  4. To discuss with the mentor their work plans in achieving the required level of competency.
  5. To update the Record of the Practical Experience (RPE) by acknowledging each competency achieved.
  6. To ensure competencies achieved are verified and signed off by the mentor.
  7. To ensure generic competencies are verified and signed off by the employer.
  8. To update the Institute of any changes, e.g. change of mentor or employer.
  9. To complete the period of the CARE programme.

Finding a Mentor

  1. A mentor must be a Chartered Accountant of MIA.
  2. Preferably the mentor is employed within the same organisation as the mentee.
  3. The mentor may also be employed in a different organisation but nonetheless has regular contact with the mentee and working in accounting or other accounting related areas.
  4. A mentor may have up to ten (10) mentees at any point of time.

Always avoid having a friend or relative as a mentor and/or representative of the employer to prevent any potential conflicts of interest.

Responsibilities of a Mentor

  1. To sign the Letter of Understanding.
  2. To assist the mentee in choosing appropriate areas of work.
  3. To guide the mentee to collect suitable workplace evidence to demonstrate accomplishment of relevant competencies.
  4. To review and provide feedback on the competencies achieved by the mentee.
  5. To verify and sign-off on each competency achieved by the mentee.

Benefits as a Mentor

  1. The opportunity to share knowledge and experience and assist in the development of another prospective member.
  2. Members of the Institute who are mentors in the CARE programme for a duration of one (1) year will be entitled to four (4) CPE structured hours regardless of the number of mentees that he/she has.