The Governments of Member Countries of ASEAN have agreed on the ASEAN Mutual Recognition Arrangement on Accountancy Services. Under the MRA, a Professional Accountant who holds the nationality of an ASEAN Member Country and possesses qualifications and experience that complies with the requirements may apply to be an ASEAN Chartered Professional Accountants (ACPA).
Applicants who meet the following qualifications, practical experience and conditions are eligible to apply to be an ACPA:
Current and valid Chartered Accountant of MIA
Completed an accredited accountancy degree, professional accounting qualifications or qualifying examination recognised by MIA;
Has acquired relevant practical experience of minimum three (3) years cumulatively within a five (5) year period prior to application;
Complied with the CPD requirements set by MIA;
No investigation cases / disciplinary action have been taken by MIA;
Complied with By-Laws (On Professional Ethics, Conduct And Practice) of the Malaysian Institute of Accountants.
MIA members who hold the ACPA designation will have an opportunity to access to the job market in ASEAN countries. An ACPA member who wishes to provide professional accountancy services in another participating ASEAN countries shall apply to the National Accountancy Body (NAB) and / or Professional Regulatory Authority (PRA) of a participating ASEAN Host Country to be registered as a Registered Foreign Professional Accountant (RFPA). A RFPA will have to work in collaboration with Professional Accountants in the said Host Country and agrees to be bound by the domestic laws and regulations of the Host Country.
In Malaysia, the word “Accountant” is protected as provided under the Accountants Act, 1967. For those who wish to practise or hold the position as an “accountant” or other like positions or obtain the Chartered Accountant Malaysia “C.A. (M)” designation, they are required to be registered with the Malaysian Institute of Accountants (MIA).
Currently, there are two (2) categories of MIA membership available. Those are:
I) Chartered Accountant
If you possess the following qualification and have obtained more than 3 years of relevant practical experience, you may apply for membership as a Chartered Accountant:
Passed any of the final examinations specified in Part 1 of the First Schedule of the Accountants Act, 1967; or
Be a member of any of the recognised professional accountancy bodies specified in Part II of the First Schedule of the Accountants Act, 1967;
Have gained no less than three (3) years of practical working experience in the service of a Chartered Accountant or in a government department, bank, insurance company, local authority or other commercial, financial, industrial or professional organisation.
Please refer to the list of recognised university programmes and professional accountancy bodies listed in the First Schedule of the Accountants Act, 1967
II) Associate Member
If you are in academia (lecturer/professor) with not less than 3 years of teaching experience and possess the following qualification, you may apply for membership as an Associate Member:
a first degree, Masters degree or higher, in which he/she must have a major in accounting
have gained no less than three (3) years of teaching experience in accounting or accountancy-related subjects at any of the institutions of higher learning or its equivalent.
The requirements for a non-Malaysian to apply for MIA membership are as follows:
Possess a qualification stated under the Part I or Part II of the First Schedule of the Accountants Act 1967 and/or
Obtained no less than three (3) years of relevant working experience in the areas related to accounting.
In addition, a non-Malaysian, who wishes to apply for membership with the Institute, is required to comply with the residency requirements as follows:
The applicant is required to provide evidence that he/she has been in Malaysia for at least 182 days within a period of one year at the point of application; and
He/she has a permanent address in Malaysia.
However, a person who is a member of the recognized body (as stated under the Accountants Act 1967) and being offered employment in Malaysia with a valid work permit issued by the Government authorities may be considered for admission as a member even though he/she may not fulfill the residency requirement as stated above.
Effective from 01-Aug-2018, all membership applications have to be completed and submitted online via the MIA member portal.
Applicants are required to complete the e-application form and attached the required supporting documents via online.
The Council will hold its meeting once a month to consider and approve applications for membership. Upon Council’s approval, applicant will be notified via email on the application status within 3 working days from the Council meeting date.
Once you have been notified of your successful admission as a member, you are required to enrol for the Member Induction Course (e-MIC) via online with a fee of RM180. Upon completion of the e-MIC, your membership certificate will be ready for collection. You may opt to come to MIA HQ Office (Kuala Lumpur) to collect your membership certificate, or request to mail the certificate to your preferred mailing address.
As provided under Section 400 of the MIA By-Laws (on Professional Ethics, Conduct and Practices), all members are required to complete the Member E-Induction Course (e-MIC) within six (6) months from the admission date as a MIA member.
The details of e-MIC are as follows:
Part 1 : MIA and The Accountancy Profession
Part 2 : Institute’s By-Laws (On Professional, Conduct and Ethics)
Part 3 : Investigation and Disciplinary Proceedings
MIA E-Learning Survey
A total of four (4) CPE credit hours will be granted to members upon completion of the e-MIC.
Failure to complete the Member Induction Course is considered a breach of the above mentioned By-Laws. A member in breach of the By-Laws will be subjected to the Institute’s disciplinary proceedings.
Option 1: Browse to elearning.mia.org.my and click START to login. Enter your official email address as the username. Please check your email to retrieve your password. If you did not receive your password, kindly email to firstname.lastname@example.org.
Option 2: Enrol e-MIC from the mobile app via MIA Membership Privilege E-Card. Enter your username and password as per your login at MIA website.
How to Download MIA Digital Membership Privilege E-Card
To Download on Playstore:
To Download on Appstore:
If you have paid the fee, your login will immediately take you to your e-MIC lesson.
If you have not paid the fee, you will be taken to the Online Payment page. Upon successful payment, you may begin your e-MIC lesson.
Application for resignation as MIA member can be submitted online via the MIA member portal. Verbal communication will not be accepted. Application for resignation will only be accepted upon approval by the Council.
Please note that there is no provision for prorated annual subscription. As such, member would be required to settle all outstanding annual subscription due which include the current financial year when the application for resignation is made.
The membership annual subscription is due on the 1st July each year. As such, any applications for resignation received after the beginning of a new financial year (e.g. in the month of July or August), would be required to settle the full annual subscription fee for that particular new financial year. Hence, members who wish to resign are advised to submit their resignation before the end of a financial year (30 June).
There is no provision in the Accountants Act 1967 for reduction of annual subscription for members who have retired. As such, you would be required to pay the same amount of fees. Nevertheless, the Institute allows retired members to apply to be placed under the Retired Members’ list with certain conditions.
Unit 33-01, Level 33, Tower A, The Vertical, Avenue 3, Bangsar South City,
No.8 Jalan Kerinchi, 59200 Kuala Lumpur, Malaysia.
The use of the word ‘Accountant’
In Malaysia, the word ‘Accountant’ is protected as provided for under the provisions of the Accountants Act 1967 which states that no one can hold himself out or practise as an Accountant unless he is registered as a member of the Malaysian Institute of Accountants.
‘The Malaysian Institute of Accountants is committed to the observance and practice of the highest ethical standards of the accountancy profession. All PC holders are reminded that under the MIA By-Laws (On Professional Ethics, Conduct And Practice), no person shall practice or hold out anything on audit/tax services without a license approved by the Ministry of Finance. Every PC holder is therefore expected to comply fully with Section B200.1 to B200.6 of the MIA By-Laws (On Professional Ethics, Conduct And Practice) failing which, you may be held liable for unprofessional conduct and disciplinary action may be taken against you.’