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Licensing & Requirements

Application Requirements

The requirements to become an approved company auditor are as follows:-

  1. Applicant has passed the Final Examination of Part I of the First Schedule of the Accountants Act, 1967; OR
    admitted as a member of any of the recognized bodies specified in Part II of the First Schedule of the Accountants Act, 1967;
  2. Applicant must be a member of the MIA and registered as a “Chartered Accountant”;
  3. Applicant must hold valid practising certificate issued by MIA. Please take note that the practising certificate only valid for 6 months. Therefore, it is advisable to submit the audit licence application immediately after you obtain the practising certificate;
  4. Applicant must has five (5) years of accumulative working experience, on full time basis, which can be either Pre- & Post- MIA membership, but:
    4.1 at least one (1) year upon being a MIA member;
    4.2 at least three (3) years out of the five (5) years’ experience must be in audit practice; and
    4.3 one (1) year practice (out of the above three (3) years) in audit supervisory role. Audit supervisory means overseeing, managing and controlling audits consulting engagements including preparing financial reports and audit planning.
  5. First time applicant is required to attend the Public Practice Programme organized by MIA. The certificate of attendance must valid during the application;
  6. Applicant who possess the relevant auditing experience but are no longer in an audit practice, is still eligible to apply at the point of submission, if he/she had:
    6.1 left the Audit Practice within three (3) years from the date of application; or
    6.2 left the Audit Practice for more than three (3) years but has at least one (1) year recent working experiences in audit practice within the Malaysian environment prior to the submission for new application.
  7. Applicant having experiences in audit firm in other countries can also be considered provided he/she has at least one (1) year recent working experiences in audit practice within the Malaysian environment, on a full time basis.

Application Procedures

  1. Applicant must do the following:-
    1. register as an individual in Business Licensing Electronic Support System (BLESS) through http://www.bless.gov.my/bless;
    2. proceed to submit the application for audit approval through BLESS;
    3. submit Certified True Copy of all the relevant certificates as well as valid Practising Certificate;
    4. attach a sponsor letter from an accountant holding a valid audit licence which is still in force; and
    5. pay RM500/- using the e-payment module upon pass the interview session.
  2. Processing of auditors approval takes about one to two (1-2) months. The Accountant General’s Department of Malaysia will inform applicants two (2) weeks prior to the interview.
  3. The approval letter will be issued to successful applicant within fourteen (14) working days from the date of the interview.


Unit Unit Kawal Selia Juruaudit dan Penyelesai Syarikat
Bahagian Pembangunan Perakaunan dan Pengurusan
Jabatan Akauntan Negara Malaysia
Aras 6 & 7, Kompleks Kementerian Kewangan
No.1, Persiaran Perdana
Presint 2, 62594 Putrajaya

Public Practice
Registration Requirements & Guidelines
Setting Up Practice in Malaysia
Member Firm Compliance