REGULATORY

Lessons Learnt from Recent Court Decisions on Transfer Pricing Cases 

There have been a series of breathtaking developments in the country’s transfer pricing sphere lately.

Decisions of the Disciplinary Committee of the MIA

Decisions of the Disciplinary Committee of Malaysian Institute of Accountants (‘Institute’) against members pursuant to Rule 18(1) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002

Brief Hearing Procedure in a Disciplinary Proceeding (Part 2)

It is essential that members understand the procedures of MIA’s enforcement proceedings in order to remain compliant and ethical at all times.

SUSTAINABILITY

Positioning Accountants as Climate Leaders in a Net-Zero World

Climate change today is a global crisis, affecting all strata of business and society.

Accountants Urged to Drive ESG at the MIA International Accountants Conference 2022

Steered by the theme “Leading ESG, Charting Sustainability”, the MIA International Accountants Conference 2022 (MIA Conference 2022) sought to upskill accountants with future-relevant competencies to lead…

Sustainability Reporting in the Public Sector: The Way Forward

As sustainability issues gain momentum, there is increasing interest in sustainability reporting.

LEADERSHIP

New Risk Factors to Consider in a Time of Accelerated Change

For businesses today, risk planning goes far beyond common operational, compliance, or fraud risks.

From Commitments to Implementation – How the Accountancy Profession is Driving Meaningful Climate Action

The UN Secretary-General Antonio Guterres put the climate crisis in context during his address to world leaders at COP26 in November last year: the 2020s, he said, is “the critical decade.”

ESG Advocacy, Protection of the Public Interest and Talent Development are Top Priorities for the Institute, Says MIA CEO

Joining MIA as the new CEO on 28 March 2022, Dr. Wan Ahmad Rudirman Wan Razak said in a recent interview with eAT that he is honoured to have the privilege of leading the Institute on the next phase of its journey…

TECHNICAL

Transfer Pricing Characterisation – Why does it matter?

The risk-reward theory in economics states that higher the risk, higher the return. This principle of economics is also used in transfer pricing (TP) to determine the arm’s length compensation of the transacting parties.

Scalability: How Did the International Standards on Quality Management (ISQM) 1 Deal With This Issue?

At the onset, the ISQM project team had identified two important elements that the new standard aimed to enhance, noting limitations of the extant International Standards on Quality Control (ISQC) 1…

MPERS: Common Issues on Consolidation

Since the Malaysian Private Entities Reporting Standard (MPERS) became effective in Malaysia in 2015, we have received various accounting queries on consolidation through our technical queries facility…

INNOVATION

Facilitating SDGs with Islamic Finance (Part 1) Malaysia’s Leadership in Sukuk

In its “call to action”, published in August 2022, IFAC asked professional accountancy organizations (PAOs) and stakeholders to identify how Islamic financial instruments have been used to advance Sustainable Development Goals (SDGs).

MIA Digital Economy and Reporting Insights (April – June 2022)

The MIA Digital Economy and Reporting Insights provides quarterly updates on the areas of digital economy, tax and reporting.

MIA Digital Month 2022: Sharing on Digitalisation Grants

Held earlier in the year, the MIA Digital Month 2022 (MDM 2022) sought to drive MIA’s aspirations in supporting digital technology adoption by the accountancy profession in Malaysia.

PROFESSIONAL DEVELOPMENT

ESG & Sustainability Accounting Conference 2022 – Shaping the Future of ESG Reporting (Physical Conference)

As organisations focus on integrating environmental, social, and governance (ESG) initiatives into their strategy, it is equally critical to elevate ESG accounting and reporting practices…

Corporate Financial Reporting Conference 2022 (Physical Conference)

The MIA Corporate Financial Reporting Conference 2022 which will be held on 26 September 2022 at Pullman Kuala Lumpur Bangsar…

Public Sector Internal Audit Conference 2022: Accountability, Equity, and Integrity (Physical Conference)

Greater transparency and accountability in the public sector are becoming increasingly important in carrying out the public sector agenda.