The examination guidelines and syllabus are prepared as reference and guidance for the candidates and the Examination Body. The examination guidelines shall be read subject to the MIA Qualifying Examination Rules 2002.
1.1 No person shall be eligible to sit for the Qualifying Examination unless he possesses a qualification relating to accounting, business or finance recognised by the Public Service Department or other qualifications approved by the Council.
1.2 The applicant must possess a qualification of not lower than a first degree in relation to accounting, business or finance and the accounting content in the qualification referred to under para 1.1 above shall form not less than sixty percent (60%) of the total qualification which will be assessed by the Examination Committee.
2.1 Applications for registration to sit for the Qualifying Examination shall be submitted to the Examination Committee in the form prescribed in the First Schedule of the Malaysian Institute of Accountants Qualifying Examination Rules 2002. Application forms are available on request from the Institute’s Secretariat at the MIA Office. The forms are also available on the MIA website, (www.mia.org.my).
2.2 Applications must be received by the Examination Committee on or before the closing date set for acceptance by the Committee. MIA will upload the closing date of the registration on the MIA website.
2.3 The application must be accompanied by:-
The prescribed fees payable for registration.
A certified true copy of the results transcript of the qualification referred to in sub-paragraph 1.1. The copy is to be attested by:-
the candidates’ employer; or
a member of the institute; or
a Commissioner for Oaths.
Any other document as the Examination Committee deems appropriate on a case to case basis.
3.1 If the candidate is eligible to sit for the Qualifying Examination, the Examination Committee will issue the Certificate of Candidacy.
3.2 Upon receipt of the Certificate of Candidacy, candidates are advised to check carefully the information contained therein. If there is any doubt, the candidate should contact the Institute’s Education Department immediately.
3.3 The Certificate of Candidacy shall be valid for a period of 2 years from the date the certificate.
3.4 The Certificate of Candidacy is renewable for a period of 2 years upon its expiration. Applications for renewal must be accompanied by the prescribed fee.
4.1 The candidates are required to undertake the MIA QE Assessment which comprises of workshop evaluation and final examination. For the workshop evaluation, candidates are required to attend a series of workshops for each paper registered.
4.2 The workshop evaluation may be in the form of quizzes, assignments, group project paper, presentation and any other forms of assessment as decided by the Examination Committee.
4.3 The candidates must obtain at least 50% of the final examination marks.
4.4 The passing mark for Qualifying Examination is 50% for each paper based on summation marks obtained from the workshop evaluation and final examination.
4.5 The candidates will be provided with MIA QE Study Text and Workshop Manual upon registering for the workshops.
4.6 Attendance and participation in these workshops are compulsory. Failure to comply will result in the candidates failing the MIA Qualifying Examination.
4.7 MIA will announce the workshop evaluation marks before the final examination. The candidates are required to check the workshop evaluation marks from the MIA website.
4.8 The results released by MIA for the Qualifying Examination is final and no appeal will be entertained as stated in paragraph 9.3.
4.9 In the event the candidate is absent or fails in the final examination, the candidate will be allowed to retain the workshop evaluation marks for the next immediate examination sitting only, subject to approval of the appeal to the Examination Committee, whereby:
All appeals from candidates who are absent from the final examination shall be made in writing to the Examination Committee within seven (7) working days after the commencement of the final examination which the candidate was scheduled to sit. These candidates must provide a concise explanatory statement regarding his/her absence to support his/her appeal together with any relevant documentary evidence; and
All appeals from candidates who failed the final examination shall be made in writing to the Examination Committee within seven (7) working days after the announcement of the examination results of which the candidate had sat.
4.10 Candidates who are successful in their appeals under paragraph 4.9 above are required to apply to re-sit for the final examination in the next immediate sitting.
4.11 Candidates will have to register and repeat the MIA QE Workshop under the following circumstances:
if the candidates are unsuccessful in their appeals under paragraph 4.9; or
if the candidates have failed or were absent during the re-sitting of the final examination pursuant to paragraph 4.10
4.12 Candidates are allowed to consider reattempting the MIA QE Workshop in the next immediate sitting.
4.13 Decisions made by the Examination Committee regarding the appeals are final and no further correspondence shall be entertained.
5.1 The Examination Committee will set the workshop dates and closing date for the workshop registration and the dates will be uploaded on the MIA website.
5.2 The candidate is required to submit the workshop registration form together with registration form for the final examination to MIA with the prescribed fees.
5.3 A candidate is not allowed to defer or change the paper(s) once registered for the same.
5.4 Candidates are required to attend all the workshops in accordance with the workshop group that have been allocated to them. Candidates are not allowed to change their workshop group unless under exceptional circumstances and must be supported by appropriate documentation. Appropriate original documentary evidence must be submitted to the Institute within 5 working days after the conclusion of the workshop.
5.5 Candidates can be barred from presenting themselves for the final examination if found to commit any misconduct during the workshops, subject to the discretion of the Examination Committee. Misconduct includes, inter alia:-
aiding, or attempting to aid another candidate or obtaining , or attempting to obtain aid from other candidate
failing to obey any instructions of the facilitators
giving false or misleading information to the facilitators
6.1 The Institute’s Qualifying Examinations will be held twice every calendar year. The examination dates and the closing date will be uploaded on the MIA website.
6.2 Application for the Qualifying Examination shall be submitted to the Examination Committee in the prescribed form together with a copy of Certificate of Candidacy. Application forms are available at the Institute’s Secretariat at the MIA Office. The forms are also available on the MIA website.
6.3 The application must be accompanied by the prescribed fees payable for the examination.
6.4 Upon receiving the application form, the Examination Committee will issue the examination docket stating the examination number, subjects entered for, date of the examination and the venue of the examination centre. The announcement of the issuance of the examination docket will be made on the MIA website. The docket serves as authority for the candidate to enter the examination hall.
6.5 A candidate is not allowed to defer or change the paper(s) once registered for the same.
7.1 Registration fee
The applicant is required to pay the following upon submission of the application form :-
Processing fee as prescribed by the Institute (non-refundable) and
Candidacy fee as prescribed by the Institute (valid for 2 years from the date of approval issued by the Examination Committee as stated in the Certificate of Candidacy)
For those whose applications are rejected by the Examination Committee or withdrawn by the applicants, MIA will refund the candidacy fee only.
7.2 Workshop Registration Fee
The candidate is required to pay the workshop registration fee as prescribed by the Institute.
7.3 Final Examination Fee
The candidate is required to pay the final examination fee as prescribed by the Institute.
7.4 Withdrawal from the Qualifying Examination.
Candidate who wants to withdraw from sitting the Qualifying Examination is required to submit withdrawal for both registrations; MIA QE Workshop and Final Examination as specified in paragraph 7.5 and 7.6.
7.5 Refund of Workshop Registration Fee
7.5.1 If a candidate withdraws his entry after the payment of the workshop registration fees, the fees may be partly refunded as follows:
A candidate whose request to withdraw from a workshop is received within five working days BEFORE the closing date of acceptance of entries will obtain a refund of the fee paid for the workshop less a sum equivalent to 20% of the fee paid subject to a maximum of RM1,000.00.
A candidate whose request to withdraw from a workshop is received AFTER the closing date for acceptance of entries will not be entitled to any refund of the fee paid, except that the Examination Committee may:-
on receipt of satisfactory medical evidence grant a refund, if any, to a candidate who, by reason of illness, withdraws from the workshop after the closing date or who is absent from the workshop for which he has entered;
grant a refund, if any, in such other circumstances as the Examination Committee may deem fit.
An application for a refund of fees under para 7.5.1 (b) (i) and (ii) must be received by the Examination Committee with supporting evidence.
7.5.2 If the candidates withdraw from the MIA QE Workshops after the commencement of the workshops, the workshop evaluation marks obtained in the MIA QE Workshop(s) will be disregarded.
7.6 Refund of Final Examination Fees
7.6.1 If a candidate withdraws his entry or fails to attend the examination in one or more papers after the payment of the examination fees, the fees may be partly refunded as follows:-
A candidate whose request to withdraw from an examination is received within five working days BEFORE the closing date of acceptance of entries will obtain a refund of the fee paid for the examination less a sum equivalent to 20% of the fee paid subject to a maximum of RM200.00.
If a candidate is unable to sit for the examination and notifies the Examination Committee as such AFTER the closing date for acceptance of entries, the candidate will not be entitled to any refund of the fee paid, except that the Examination Committee may:-
on receipt of satisfactory medical evidence grant a refund to a candidate who, by reason of illness, withdraws from an examination after the closing date or who is absent from all the papers in an examination for which he has entered;
grant a refund in such other circumstances as the Examination Committee may deem fit.
An application for a refund of fees under para 7.6.1 (b) (i) and (ii) must be received by the Examination Committee, with supporting evidence, within 28 days from the commencement of the examination for which the candidate is scheduled to sit. A sum equivalent to 20% of the fee paid subject to a maximum of RM200.00, will be deducted from the fee paid when the refund is made.
7.6.2 For the purpose of para 7.6.1 above, the notice for the closing date for acceptance of entries for each examination shall be announced on the MIA website.
8.1 All candidates must adhere to the Examination Regulations as determined by the Examination Body from time to time.
8.2 It is the duty of the Examination Body to investigate and submit a report to the Examination Committee all cases of misconduct in connection with an examination. Misconduct includes, inter alia:-
being in possession of any books, notes or other unauthorised material while in the examination room;
aiding, or attempting to aid another candidate or obtaining , or attempting to obtain aid from other candidate;
failing to obey any instructions of the invigilators; or
giving false or misleading information to the invigilators.
8.3 The Examination Committee reserves the right to withhold publication of the examination results of a candidate suspected of having been involved in any misconduct in connection with an examination pending inquiry into the alleged misconduct by the Examination Body.
9.1 Announcement of the Examination Results
The Examination Committee shall notify the candidates of the examination results within 60 days from the last day of the respective examination session. The results will also be made available on the website.
9.2 Successful completion of Qualifying Examination
The Examination Committee shall issue a Certificate of successful completion of the Qualifying Examination to the candidates who have passed all the required papers in the Qualifying Examination. The certificate of successful completion shall be proof of the candidate’s completion of the Qualifying Examination as part of the requirements for the purposes of application for an admission to the Institute as a member of the Institute.
9.3 Finality of the Examination Results
The decision of the Examination Committee with regards to candidates’ examination results is final and no correspondence shall be entertained with the candidates themselves, their employers, their parents or any persons or organisations claiming interest therein.
10.1 Candidates who are unsuccessful in any examination paper will be allowed to re-sit for the respective paper subject to paragraph 11. The candidates must apply to re-sit the respective paper by filling up the examination form stating their intention together with the prescribed fees determined by the Examination Committee.
10.2 Candidates who are subject to paragraph 4.10 above are required to apply to re-sit for the final examination in the next immediate sitting. Failure to comply will result in having to register and repeat the MIA QE Workshop.
11.1 A candidate is allowed to sit for a minimum of 1 paper per sitting. All 4 papers should normally be completed within 4 years from the date of the first Certificate of Candidacy.
11.2 In the event the candidate is unable to complete all 4 papers within the first 4 year period of the candidacy, the candidate may apply for extension of time to complete the examination provided that the candidate has passed 1 paper within the first 4 years of the candidacy.
11.3 A candidate who has fulfilled the requirement in paragraph 11.2 shall be allowed to renew their Certificate of Candidacy with the renewal fee for a further extension of 2 years.
11.4 A candidate is required to complete the remaining paper(s) within the next 4 consecutive examination sittings.
11.5 If a candidate fails to complete all the papers within 6 years from the date of the first issuance of the Certificate of Candidacy such candidate shall be deemed to have failed to complete the Qualifying Examination.
11.6 In the event of paragraph 11.5 as above, any subsequent application by such candidate for re-registration under paragraph 7.1 of this Guideline shall be considered as a fresh application by the Examination Committee without any further consideration of the papers that the candidate may have sat for and successfully passed in any previous attempt to undertake the Qualifying Examination.
11.7 A candidate who has never sat for any examination paper within the first 4 years would be able to apply for another 4 years of candidacy only.
Candidates who require special arrangements to sit for the examination should make an application for such arrangements 3 weeks from the date the examination is scheduled to be held. The application should be supported by a doctor’s report in writing, describing the nature of the candidate’s condition and an indication of any special arrangements deemed appropriate.
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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.’