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Licensing & Requirements

Approval as an approved company auditor is given by the Ministry of Finance (MOF) as per the Companies Act 2016.

The MOF then has delegated its power to approve the application of company auditors under Section 263 of the Companies Act 2016, to the Accountant General (AG). Eligible persons who wish to apply to be an approved company auditor are required to submit their application with the AG and to sit for and pass the interview with the Committee for the Approval of Company Auditors which comprises of:

  1. Deputy Accountant General (Corporate) – Chair
  2. Director of Bahagian Pembangunan Perakaunan dan Pengurusan (BPPP), AG – Alternate Chair
  3. Representative from Suruhanjaya Syarikat Malaysia (SSM)
  4. Representative from Malaysian Institute of Accountants (MIA)
  5. Representative from Securities Commission (SC)
  6. Representative from Bank Negara Malaysia (BNM)

The Secretariat of the Committee is Unit Kemajuan Profesion, Bahagian Pembangunan Perakaunan dan Pengurusan (BPPP) from the AG’s office.

Article of Interests


MIA 1/2009 “The Clarity Project: The first step to enhancing global audit quality
MIA 2/2009 “IFRS Convergence in 2012: Embracing the wave of change”
MIA 3/2009 “FRS 8 Operating Segments: Key features and comparisons from FRS 1142004
Auditing & Assurance Publications
IFAC’s Publications
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Member Firm Registration Requirements & Guidelines
Setting Up Practice in Malaysia
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