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Understanding the New Ethics CPE Requirement – Frequently Asked Questions
In February 2025, the Council of the Institute approved an update to the Institute’s CPE requirements.
A requirement for 2 hours of compulsory ethics-related CPE was introduced as part of the existing annual CPE requirement of 20 hours. The addition of a compulsory ethics requirement aims to place greater emphasis on ethical conduct and the application of the Code of Ethics for professional accountants by members.
From 1 January 2026, all MIA members are required to undertake a minimum of 2 structured and verifiable CPE hours which are related to professional ethics.
1. Why is ethics-related CPE being made compulsory?
Ethical behaviour is fundamental to maintaining public trust and confidence in the accountancy profession. All members are expected to maintain their understanding of the Code of Ethics (which have been incorporated into the MIA By-Laws) as applicable to them. By requiring ethics-related CPE for all members, the Institute is placing greater emphasis on ethics and ethical conduct as a core aspect of the professional development of members. This requirement also ensures that members stay informed about ethical issues and best practices in the profession.
2. Will this requirement apply to all MIA members?
Yes, beginning 1 January 2026, all MIA members must complete a minimum of 2 structured and verifiable CPE hours on professional ethics each calendar year as part of their overall CPE requirements.
3. Will this be an additional obligation to the existing CPE hours requirement?
No, the minimum of 2 hours will be included as part of the existing 20 hours per calendar year requirement.
4. What topics are considered as professional ethics under the ethics CPE requirement?
The following are examples of topics related to professional ethics. This list is not exhaustive and is intended solely to guide members.
- Updates covering the MIA By-Laws (On Professional Ethics, Conduct and Practice)
- Regulatory updates involving ethics standards
- Ethical standards for professional accountants
- Fundamental principles of ethics for professional accountants
- Code of Ethics for professional accountants
- Business ethics
- Codes of conduct
- Ethical culture in organisations
- Independence
- Conflict of interest
- Anti-bribery/anti-corruption
- Anti-money laundering
- Whistleblowing
5. Where can I find professional ethics courses, learning or training?
The Institute organises various CPE programmes, e-learning and customised learning which can contribute to fulfilling the ethics CPE requirement.
Members will be able to identify these programmes from the specific icon on the programme flyers, indicating that attending this programme will contribute towards the fulfilment of the ethics requirement.
Details on programmes will also be available on the MIA Member Services Portal and the Professional Development microsite.
6. What if the ethics content is included as part of a broader CPE programme (for example, an audit and assurance conference that includes a session on professional ethics)?
The portion or session that specifically relates to professional ethics may be recognised as fulfilling a part or all of the 2 hour ethics CPE requirement. Members should ensure that the programme contents clearly indicate the ethics-related component and duration.
7. Will learning activities conducted virtually be accepted?
Yes, virtual learning activities such as e-learnings or webinars can be accepted as part of fulfilling the ethics CPE requirement, provided they focus on professional ethics and are structured and verifiable.
For more details on how the Institute defines structured and verifiable learning activities, please refer to Question 9.
8. Will learning activities conducted in-house by employers be accepted?
Yes, in-house learning activities conducted by employers can be accepted. Similar to Question 7, it must meet the Institute’s criteria for structured and verifiable learning as well as contain topics which relate to professional ethics.
For more details on how the Institute defines structured and verifiable learning activities, please refer to Question 9.
9. Can CPE from training providers other than MIA be recognised?
Yes, to be counted towards your annual CPE requirement, the CPE learning activity must be structured and verifiable. This includes the CPE categorised as under professional ethics.
Structured CPE learning activities are activities which have clear objectives and a logical framework such as:
- Attendance as a presenter/lecturer or participant at short courses, conferences, and seminars.
- Formal home study or distance learning courses requiring participation and assessment.
- Participation in a technical committee, preparing technical material as a professional accountant.
- Writing technical articles, papers, or books for publication.
A full list of accredited structured CPE learning activities can be referred to in Appendix V to the MIA By-Laws.
Verifiable CPE learning activities are activities which can be objectively verified by a competent source. Examples of verifiable evidence include:
- Certificates of attendance
- Qualification or assessment reports (Exam transcripts)
- Employer’s reports or confirmations of participation in in-house CPE activities or training programs
- Confirmation from training provider on being appointed as a speaker/trainer for the related trainings
- Confirmation from university/college on being appointed as a lecturer on related subjects
Members are reminded to retain evidence of their verifiable CPE learning activities each year.
10. What if I am not currently working in an accounting-related role? Do I still need to comply with the ethics CPE requirement?
Yes, all MIA members are required to comply with the ethics CPE requirement regardless of their current job function. Ethics is a foundational principle of professional conduct and applies broadly across roles and functions.
11. Can the ethics learning activity be tailored to my industry or role (e.g., finance, education, public sector)?
Yes. Ethics learning can be tailored to your professional context as appropriate, provided the content relates to professional ethics.
12. How will MIA monitor compliance with this new requirement?
MIA will ensure compliance with the new CPE requirement through the following methods:
- CPE Compliance AuditThe CPE audit will be conducted annually, as outlined in Section B110.13 of the MIA By-Laws. Members will be reviewed for a minimum of 2 structured and verifiable hours related to professional ethics, effective from the CPE Compliance Audit 2026 (covering CPE records for the period from 1 January 2026 to 31 December 2026) and continuing with subsequent annual CPE audits.
- Monitoring CPE Compliance of Audit License HoldersAudit license holders will undergo a CPE Compliance review as part of the audit license renewal process, where CPE records from two (2) preceding years will be assessed. For instance, a member renewing their audit license in 2027, will have their CPE compliance for 2025 and 2026 reviewed.As the new CPE requirement is effective from 1 January 2026, members must ensure they complete a minimum of 2 structured and verifiable CPE hours on professional ethics for the 2026 calendar year, which will count towards the overall CPE requirements.
- Monitoring CPE Compliance of Practising Certificate HoldersPractising Certificate (PC) holders will undergo a CPE Compliance review as part of the PC renewal process, where CPE records from the preceding year will be assessed. For instance, a member renewing their PC in 2027, will have their CPE compliance for 2026 reviewed.As the new CPE requirement is effective from 1 January 2026, members must ensure they complete a minimum of 2 structured and verifiable CPE hours on professional ethics for the 2026 calendar year, which will count towards the overall CPE requirements.
- Good standing statusMembers must demonstrate compliance with CPE requirements to maintain good standing status with MIA.Effective from 1 January 2026, members must complete a minimum of 2 structured and verifiable CPE hours related to professional ethics for the 2026 calendar year, which will count toward the overall CPE requirement. For the purpose of requesting a Letter of Good Standing from MIA, the member’s CPE compliance for the three preceding years will be reviewed. For instance, letter of good standing requested by members in year 2027, the CPE compliance for 2024, 2025 and 2026 will be reviewed.
13. What happens if I am not able to comply with the ethics CPE requirement?
Failure to meet the ethics CPE requirement may affect your ability to maintain good standing as a member of MIA. Non-compliance could lead to penalties, including difficulties in renewing your membership. Members are encouraged to plan ahead and complete their required hours on time.
Members who are Practising Certificate (PC) holders and Audit License Holders are reminded that compliance with CPE requirements is mandatory and non-compliance could lead to failure in renewing your PC and/or Audit License.
If members are having difficulties fulfilling the CPE requirements for any particular reason, please contact the Institute.
- Visit MIA website at https://mia.org.my . Click at “My Account” at the top right and continue with respective steps below.
- Steps to create Profile for new users; otherwise login using your existing account.
For New Profile:
- Click on “Don’t have an account?”
- Select appropriate user profile. Enter details and submit
- Validate email address verification link sent to the registered email
- Enter login credentials
- Select an event
- Proceed to register for the event
For Existing Profile:
- Enter login credentials
- Select an event
- Proceed to register for the event
Only online registration will be accepted.
Upon successful registration, you will receive a confirmation email within 24 hours in your profile. The registration record is accessible in your corporate or individual inbox.
- Payment must be made through the electronic channels only, i.e. online payment via the MIA member service portal and electronic fund transfer (EFT).
- Payment by cash and cheque is NOT ACCEPTABLE effective from 1 January 2022.
- For EFT payment, please indicate the invoice number and email the remittance advice (download here) to us to update your payment in the system for the e-receipt to be submitted to you.
- Individual Registration – Full payment shall be made at the point of registration.
- Corporate Registration – Full payment shall be made within thirty (30) days from the date of the Invoice or on the day of the event, whichever earlier.
Admittance to physical event(s) may be denied and access link for webinars will not be given if corporate fail to make payment as per the above requirement. The webinar access link will be emailed at least 24 hours before the commencement of the webinar.
Yes. Log in to your account and select the registered event to proceed with online payment.
The webinar access link will be emailed to the registered email address at least 24 hours before the commencement of the webinar. The access link is unique and should not be forwarded/shared with others.
e-Invoice and e-receipt will be issued upon successful registration as follows:
i) Individual & Corporate registration with payment – System generate e-invoice with ‘Paid’ status and e-receipt.
ii) Corpoate registration without payment – System generate e-invoice with ‘Unpaid’ status.
Should you decide to cancel your registration, a cancellation policy shall be applied as follows:
- Written cancellation received with minimum seven (7) days from the date of the event:, no penalties will be imposed and full refund will be made to corporate/individual who have paid.
- Written cancellation received less than seven (7) days from the date of the event, an administrative charge of 20% of the registration fee will be imposed. Unpaid registrations will also be liable for a 20% administrative charge.
- No refund will be made for written cancellation received on the day of the event or participant failed to join the event. Unpaid registration will also be liable for full payment of the registration fee.
- For Complimentary talks/events/webinar, a penalty being the administrative and/or logistic cost of the event will be imposed as follows:
- RM100 for less than 4 hours/half day event
- RM150 for more than 4 hours/full day event
Cancellation term for MIA International Accountants Conference to be referred at the conference brochure.
No, it will be considered as a cancellation which will be subject to the Cancellation Policy. Substitutes for cancellation will be treated as new registration and full payment shall be made as per No.4 (ii) & (iii).
Yes, newly added registration(s) will be grouped separately from the existing registration. System will generate a new invoice for the newly added registration(s).
No, the organisation’s details cannot be modified. You are required to enter the correct details during the corporate or individual profile creation and event registration.
Only selected event offers group discount which information can be found in the event brochure. The group discount will be applicable to multiple registrations done at a time that meets the group criteria. Cummulative registration from separate groups within same corporate for an event will not be entitled to the discount. Corporates are advised to contact Professional Development Department for more information/advice.
Yes, the transfer function is only applicable to paid registration(s) should the corporate/individual decides to cancel registration. The amount to be transferred will be subject to the cancellation term as per No. 8.
Transfer Request Criteria:-
- The amount can be transferred to future event(s) ONLY.
- Must provide bank details similar with refund request in no 14. (in the event there is still access after transfer)
- Corporate/individual must decide on the future event(s) within the allowable timeline and any request after the allowable timeline will not be entertained. The untransferred amount wil be refunded to the corporate/individual.
- Transfer to another participant or group within the same event is not allowed.
- Transfer excess amount due to overpayment without cancelling the registration is not allowed.
For transfer option, the corporate/individual must contact Professional Development Department for further assistance.
Yes, refund is only applicable to paid registration(s) should the corporate/individual decide to cancel registration. The refund will be subject to the cancellation term as per No. 8.
Corporate/individual is required to enter the bank details upon refund request is selected in Member Portal. Failure to provide the correct bank details will affect the refund. It is the RESPONSIBLE of the individual/ corporate to provide the accurate information. Corporate/individual is also required to submit the electronic fund transfer (EFT) confirmation form to Professional Development Department for refund process. The EFT form can be downloaded from the following link:
For refund option, the corporate/individual must contact Professional Development Department for further assistance.
No, registration will be blocked due to unsettled outstanding for previous event. You are required to settle the outstanding amount in order to be able to proceed with registration for the next event.
The copy of e-Certificate of Attendance is accessible in your corporate or individual inbox within 2 weeks after the event on condition that the following are met for physical event and webinar.
- Full attendance recorded for physical event.
- Remain logged in at least 80% of the time allocated for the webinar.
- Submit the post-event evaluation on learning outcome within 3 days after the completion of the webinar (late submission of post-event evaluation will not be entertained).
e-Certificate will not be issued if the above (i – iii) are not met.
For MIA members, the CPE credit hours will be credited into the Membership System within 2 weeks after the event on condition that the following are met for physical event and webinar. Listening to pre-recorded webinar and/or reading from past webinar e-material shall not qualify as structured CPE credit hours.
- Full attendance recorded for physical event.
- Remain logged in at least 80% of the time allocated for the webinar.
- Submit the post-event evaluation on learning outcome within 3 days after the completion of the webinar (late submission of post-event evaluation will not be entertained).
CPE credit hours will not be accorded if the above (i – iii) are not met.
Malaysian Institute of Accountants (MIA) reserves the right to change the speaker(s), date(s) and to cancel the programme should circumstances beyond its control arise. MIA shall not be responsible for any costs, damages or losses incurred by the participant due to the changes and/or cancellation. MIA also reserves the right to make alternative arrangements without prior notice should it be necessary to do so. Upon registering, you are deemed to have read and accepted the terms and conditions.
Information given by the participants to MIA is true, accurate and to the best of their knowledge. The participants have read and agreed with the Privacy Notice as stated on MIA’s official website and therefore, allow MIA to collect, process, store and use the participants’ data other than what is provided under the Personal Data Protection Act 2010.
Only selective CPE events are claimable under SBL-Khas Scheme which information can be found in the event brochure. HRDCorp approved employers are welcomed to register with conditions that employers have obtained approval from HRDCorp to utilise the grant for the intended CPE event prior to commencement of the event. Employers are required to email the grant approval notice to Professional Development Department.
HRDCorp approved employers are advised to refer to the HRDCorp website for more information pertaining to the grant approval process.
You can search for MIA using the following details in eTRIS system:-
Training Provider Name: Institut Akauntan Malaysia
MyCoID: 631967
- SIDC accreditation is only applicable for selected Capital Market related events which information can be found in the event brochure.
- The CPE Tracker System will keep your participation records.
- Professional Development Department will submit your participation details through CPE Tracker System within three (3) working days after the completion of the event. You can check your accumulated CPE points at http://ers.seccom.com.my/cpepublic.
Contact us at:
Telephone: 03 – 2722 9000
Email: pd@mia.org.my
