More FAQs
Yes, Member Respondent must attend the hearing as scheduled. Pursuant to Rule 13 of the Rules, if Member Respondent does not attend without any lawful excuse and if the Disciplinary Committee is satisfied that due notice of the hearing has been duly given to the Member Respondent, the Disciplinary Committee may proceed to hear the matter in the absence of the Member Respondent and mete out the appropriate punishment against the Member Respondent.
Rule 12(d) of the Rules provides that a Member Respondent is entitled to be represented by an advocate and solicitors or by a member of MIA. Rule 14 of the Rules however provides that the Member Respondent must inform the Disciplinary Committee in writing at least 7 days before the disciplinary hearing of the intended representation.
In accordance to section 21 of the Act, a Member Respondent who is aggrieved by the decision of the Disciplinary Committee may within 21 days after receipt of the decision, file an appeal to the Disciplinary Appeal Board of the MIA.
(Please click here for the appeal process) : https://mia.org.my/v2/surveillance/disciplinary_appeal/guidelines.aspx)
This link above should redirect member to see the appeal process on the DAB’s webpage.
No, the decision of the Disciplinary Committee will only commence upon the expiry of 21 days from the date the said written decision is receipt by the Member Respondent.
The Complainant is required to adduce oral evidence at a hearing to support his complaint. At the hearing, representatives from the Investigation Committee and the Member Respondent will ask relevant questions to the Complainant as part of the process to establish the merits of the complaint
If the Member Respondent does not file an appeal to the Disciplinary Appeal Board and once the decision of the Disciplinary Committee has taken effect, according to Rule 30 of the Rules, the decision shall be published in the Government Gazette, the Institute’s magazine ‘Accountants Today’ and two (2) daily newspapers. The relevant government licensing authorities, association of accountants to which the Member Respondent is associated will also be informed of the decision. The same is also uploaded to the Institute’s website.
It is mandatory for MIA members to complete at least (120) CPE credit hours of relevant CPE learning for every rolling 3 calendar year period, of which 60 CPE credit hours shall be structured and verifiable. Members shall complete at least 20 CPE credit hours of structured and verifiable CPE learning each calendar year. Please refer to the Institute’s By-Laws – Section B110 for further information.
Structured CPE learning includes attendance either as a presenter or participant at courses, conferences and seminars, recognised post-graduate studies, writing technical articles, papers or books.
Unstructured CPE learning includes private reading and study, and technical research for practical work.
No, a member may also attend courses organised by other organisations, as long as they are related to the accountancy profession or are relevant to your work.
Members will be randomly selected from the Institute’s records.
Members are required to update the event date, course title and duration of training without the need of submitting the supporting documents (for example, certificate of attendance) via online. Members are required to submit the ‘CPE Compliance Online Declaration’.
The Institute however reserves the right to request for evidence to verify any information provided by members to the Institute.
It is provided under the Institute’s By-Laws on Professional Ethics, Conduct and Practice that a breach of any By-Laws will prima facie give rise to a complaint of unprofessional conduct against the members concerned. As such, members who fail to observe proper standards of professional conduct as set out in the By-Laws may be required to answer a complaint before the Investigation and the Disciplinary Committees of the Institute.
Yes. In most cases, the Institute would grant CPE credit hours for courses organised by other professional accountancy bodies. CPE credit hours are not restricted to courses organised by the Institute.
Structured CPE learning activities are those activities which have a clear set of objectives and a logical framework. Examples of structured learning includes attendance either as a presenter/lecturer or participant at short courses, conferences and seminars, recognised post-graduate studies or diploma courses and formal distance learning which requires participation and assessment. It also includes participation or rendering services in a technical committee where technical material is prepared by you, or writing technical articles, papers or books for publication.
Unstructured learning includes private reading and study of technical briefs and journals, and technical research on accounting and auditing matters for practical work purposes.
This is incorrect. As a member of the Institute, you are required to comply with the CPE requirements regardless of whether you are in employment or otherwise. Similarly, if you have retired, you will also have to comply with the CPE requirements. The objective of the CPE requirement is continuous life long learning and will provide you with real value and career development options if you are unemployed. If you are retired, CPE compliance will keep you abreast with the profession, especially if you have undertaken a senior position in industry subsequent to your retirement such as directorships or advisory positions.
This is a false assumption. As explained above, all members of the Institute have to adhere to the CPE requirements regardless of their career path or divergence from areas of accountancy, finance or business. Above all else, as a member, you remain a professional and need to uphold the standards of professionalism.
No. The excess CPE credit hours cannot be carried forward from one year to another. The next calendar year will start afresh.
In general, if a particular course or seminar is relevant to a member’s area of work and equips the member with the required skill and knowledge to enable the member to discharge his or her duties competently, the said course or seminar would be recognised for CPE purposes. The term ‘relevant’ is broad and general and also varies according to individual circumstances. A seminar or course may be relevant to the member’s area of work but not necessarily be related to accounting, business or finance. It could be a seminar on people management, decision making or presentation skills.
Effective from 1 May 2011 members can update their CPE activities by way of ‘CPE Compliance Online Declaration’.
Please log in HERE to ‘add CPE Hours’ and to submit the online declaration.
Members are required to update the event date, course title, organiser and duration of training without the need of submitting the supporting documents (for example, certificate of attendance) via online. The Institute however, reserves the right to request for evidence to verify any such information provided by members.
Effective from 1 May 2011 members can update their CPE activities by way of ‘CPE Compliance Online Declaration’.
As provided in the Institute’s By-Laws, MIA members would be given CPE credit hours should they attend courses which are related to his or her current and future work and professional responsibilities. Any rejection on the CPE credit hours submitted will be at the discretion of the Institute.
If I am currently enrolled in a Masters or Ph.D. programme, how are the CPE credit hours calculated?
You are eligible to obtain CPE credit hours for Masters or Ph.D. programmes. To obtain the requisite CPE credit hours, you will need to obtain the following documentation to verify the CPE credit hours:
- A letter from the Dean of the University or Institution to verify your enrollment into the Masters or Ph.D. program offered by the said institution; and
- Transcripts of examination results; and
- Detailed course schedule.
Incomplete documentation will result in the inability to verify the CPE credit hours, and the relevant CPE credit hours will not be granted.
The Council of the Institute may at its absolute discretion grant a temporary or partial exemption from the CPE requirements to you for the following reasons:
- prolonged illness of disability; and/or
- any other reason as may be determined by the Council.
Request for exemption should be supported with the relevant documentation, for example, medical report.
Non-compliance with the CPE requirements will amount to unprofessional conduct because it is a violation of one of the fundamental principles of the profession namely the duty to maintain and update professional competence. It is unfair for the majority of members who do comply with the CPE requirements to allow non-complying members to claim the same status or competencies.
You may contact the CPE Compliance Department of the Institute at 03-2722 9000 or e-mail cpeaudit@mia.org.my
