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Audit and Assurance Practice Guides

Audit and Assurance Practice Guidesadmin2022-06-01T12:51:48+08:00

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International Federation of Accountants – IFAC

AAPG 1 (Revised February 2024), Auditors’ report on financial statements prepared in accordance with the Malaysian Financial Reporting Standards (MFRS) framework and Companies Act 2016

admin-vince2024-03-20T18:24:53+08:0029/02/2024|

AAPG 3 (Revised November 2022), Guidance for Auditors on Engagements to Report on the Statement on Risk Management and Internal Control included in the Annual Report

admin-vince2022-11-30T12:09:11+08:0023/11/2022|

AAPG 6, Report on Compliance with Pioneer Status Incentive Conditions Approved Under the Promotion of Investments Act, 1986

admin2023-07-10T17:09:45+08:0030/06/2021|

AAPG 2, Auditors’ report on financial statements prepared in accordance with Malaysian Private Entities Reporting Standard (MPERS) and Companies Act 2016

admin2022-06-01T10:21:44+08:0030/06/2021|

AAPG 1, Auditors’ report on financial statements prepared in accordance with the Malaysian Financial Reporting Standards (MFRS) framework and Companies Act 2016

admin2022-06-01T10:22:59+08:0030/06/2021|

AAPG 5, Client Asset Report for Fund Management Companies

admin2022-06-01T10:24:37+08:0001/08/2018|

AAPG 4, Guidance on the Role of Reporting Accountant in a Due Diligence Working Group

admin2022-06-01T10:25:41+08:0007/03/2018|

AAPG 3, Guidance for Auditors on Engagements to Report on the Statement on Risk Management and Internal Control included in the Annual Report

admin2022-06-01T10:27:01+08:0007/03/2018|

AAPG 2, Auditors’ report on financial statements prepared in accordance with Malaysian Private Entities Reporting Standard (MPERS) and Companies Act 2016

admin2022-06-01T10:28:01+08:0007/03/2018|

AAPG 1, Auditors’ report on financial statements prepared in accordance with the Malaysian Financial Reporting Standards (MFRS) framework and Companies Act 2016

admin2022-06-01T10:28:56+08:0007/03/2018|

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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.’

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