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MIA members are an essential part of the Malaysian capital market ecosystem, providing critical expertise in financial reporting to support dynamic and healthy capital market and investment activities.

Better corporate reporting in the Malaysian capital market strengthens transparency, accountability, good governance and investor confidence. As the regulator of the Malaysian accountancy profession, MIA provides specific support to capital market regulation and performance through the issuance of guidance notes, investment reporting technical and professional standards, and exposure drafts.

Malaysian Investment Reporting Standards

Malaysian Investment Reporting Standards represent applicable technical and professional standards to which reporting accountants are expected to adhere in relation to capital market reporting engagements.

The Council of the MIA has approved these Malaysian Investment Reporting Standards for issuance to members for adoption upon the recommendation of the CMAC.

Exposure Drafts

Exposure Drafts refer to CMC’s draft technical pronouncements such as Guidance Notes and Malaysian Investment Reporting Standards, which are then subject to a 1-month exposure period.

The Institute invites and encourages Members as well as interested parties and stakeholders to provide comments on the aforementioned Exposure Drafts.