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Licensing & Requirements

Application Requirements

Application As Approved Company Auditors effective from 1 April 2023

  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 recognised 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 a Malaysian citizenship or fulfil the residency requirements in Malaysia;
  4. Applicant is not a bankrupt who has not obtained release either in Malaysia or abroad;
  5. In the 5 years preceding to the application, the applicant has not been convicted of any offence within or outside of Malaysia which involves fraud or dishonesty, which can lead to imprisonment for 3 months or more;
  6. Applicant has never been denied membership or suspended from any recognised accountancy body;
  7. There is no pending enforcement or legislative action that has not been resolved against the applicant under Companies Commission of Malaysian Act, 2001 (“CCM Act 2001”) or any provisions or legislation in the First Schedule under the said Act;
  8. Applicant must hold a valid practising certificate issued by MIA. Please take note that the practising certificate is only valid for 6 months. Therefore, it is advisable to submit the audit licence application immediately after you have obtained the practising certificate;
  9. First time applicant is required to attend the Public Practice Programme organised by MIA. The certificate of attendance must be valid during the submission of application;
  10. Applicant must have at least six (6) years of accumulative working experience, on full time basis, which can be either Pre- & Post- MIA membership, but
    1. At least three (3) years upon being a MIA member or minimum 2 years upon being a MIA member for candidates who work in foreign jurisdictions for at least a (1) year;
    2. At least five (5) years audit experience where the latest 2 years audit experience must be in Malaysia environment;
    3. Have carried out at least 7,500 audit hours and 40 engagements of audit of financial statements within five (5) years preceding to the application; and
    4. Applicant has served at least 1,800 audit hours as an Audit Supervisor. (Audit Supervisor means to have a managerial role in supervising, managing and controlling the involvement in audit of financial statements including audit planning and preparation of auditors reports).
  11. Applicant must submit a sponsor letter that meets the following requirements:
    1. The sponsor shall be an approved company auditor and possess a valid approval as a company auditor;
    2. The sponsor must be a person who has previously worked with the applicant and able to verify the applicant’s audit experience (including audit hours, supervisory hours and level of audit engagement) and his job role as well as being able to assess whether the applicant is a suitable and qualified person (fit and proper);
    3. The sponsor letter shall be submitted in the prescribed format as provided;
      i. Sponsor Letter Format (Malay)
      ii. Sponsor Letter Format (English)
    4. If the current sponsor’s confirmation is unable to meet the minimum hours of audit experience, additional letters from other sponsors that can confirm the applicant’s audit experience should be included; and
    5. To include any relevant supporting documents that can verify the details in the sponsor letter.

Application Procedures

  1. Applicant must perform 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 passing the interview session.
  2. Processing of auditors approval will take 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 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
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