Changes to the Ethics Code: Revisions to the Definitions of Listed Entity and Public Interest Entity

In January 2021, the International Ethics Standards Board for Accountants (IESBA) issued an exposure draft (ED) seeking to redefine public interest entities (PIE).

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.