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REGULATORY

125 posts

Strengthened Provisions on Inducements

The Revised By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants [Revised By-Laws of MIA] which came into effect on 15 June 2019 made the provision on inducements far more robust.
  • June 30, 2021
  • 2.5K views

Decisions of the Disciplinary Committee of the MIA

Decisions of the Disciplinary Committee of the Malaysian Institute of Accountants (‘Institute’) against members pursuant to Rule 18(1) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002
  • June 25, 2021
  • 5.0K views

Brief Hearing Procedures in a Disciplinary Proceeding (Part 1)

The proceeding before the Disciplinary Committee (‘the DC’) of the Malaysian Institute of Accountants (‘the Institute’) is governed by the Accountants Act 1967 (‘the Act’) and the Malaysian Institute of Accountants (Disciplinary) Rules 2002 (‘the Rules’).
  • June 22, 2021
  • 1.6K views

Ethics, Technology, and the Professional Accountant in the Digital Age

Change is here—and more is coming—for the accountancy profession. New technologies are driving that change.
  • April 23, 2021
  • 2.0K views

Decisions of the Disciplinary Committee of the MIA

Decisions of the Disciplinary Committee of the Malaysian Institute of Accountants (‘Institute’) against members pursuant to Rule 18(1) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002
  • April 6, 2021
  • 3.3K views

Practice Review: Key Findings on “Leadership Responsibilities for Quality within the Audit Firm”

“Leadership Responsibilities for Quality within the Audit Firm” represents the first element for system of quality control as prescribed in the International Standard on Quality Control 1 (ISQC 1).
  • April 1, 2021
  • 5.0K views

MIA Practice Review – Key Findings on Relevant Ethical Requirements

Guidance to help members understand and meet key ethical requirements to achieve quality audit.
  • February 16, 2021
  • 4.8K views

Persons Unknown: Asset Recovery against Unknown Fraudsters in a Time of Cyber Fraud

Imagine the following scenario. Your accounts staff had been communicating with a long-standing supplier. One day, the supplier sends an email stating that payment should now be made into a different bank account. Your company carries out some checks and in the end, makes the payment.
  • February 2, 2021
  • 3.0K views

Decisions of the Disciplinary Appeal Board of the MIA

Decisions of the Disciplinary Appeal Board of Malaysian Institute of Accountants (“Institute”) against members pursuant to Section 21(3) of the Accountants Act 1967
  • February 2, 2021
  • 2.8K views

Decisions of the Disciplinary Committee of the MIA

Decisions of the Disciplinary Committee of the Malaysian Institute of Accountants (‘Institute’) against members pursuant to Rule 18(1) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002
  • December 27, 2020
  • 2.6K views