The Malaysian Institute of Accountants has a procedural mechanism for any aggrieved party to address the misconduct of our members through the lodgment of complaint via the Institute’s formal complaint form. The details requested in the said form are mandatory requirements of Rule 4(1) and Rule 4(2) of the MIA Disciplinary Rules 2002 (“Rules”).
As the regulator governing the accountancy profession, MIA investigates its members pursuant to potential breaches of the MIA By-Laws (On Professional Ethics, Conduct and Practice). However, when a complaint and/or allegation addressed to MIA involves potential breaches of a respective Act, Rules or Regulation of a co-regulator, body, or agency, or involving an on-going litigation proceeding in the court of law or a police investigation, an establishment of facts and finding from the respective authority is needed prior to MIA determining the unprofessional conduct of our member under the Institute’s By-Laws.
Allegations involving court appointed officers (i.e., Receiver and Managers, Liquidators), and/or allegations pertaining to breaches of the Companies Act 2016 or Companies (Winding Up) Rules 1972, must be addressed to the appropriate authority namely, Court of Law, Companies Commission of Malaysia (SSM) or the Malaysian Department of Insolvency (MDI) for direction or action deemed necessary. MIA will not be able to pre-determine the unprofessional conduct of our member prior to a decision of the same from the respective authority.
Procedures on lodgment
The hard copy of the completed form with supporting documentation must be submitted to our head office in a sealed envelope, marked private and confidential and addressed to: –
Malaysian Institute of Accountants
Unit 33-01, Level 33,
Tower A, The Vertical, Avenue 3
Bangsar South City
No. 8 Jalan Kerinchi
59200 Kuala Lumpur.
Incomplete complaint form shall not be processed. Anonymous, informal letters, emails, tele-conversation, and carbon copy letters and/or notification will not be entertained or acted upon.
Should you require a physical discussion on your complaint matter, a prior appointment date must be obtained from the Registrar Office. Meeting with our respective key personnel shall only be limited to submission of form, understanding of the due process involved or questions in respect of your allegations against our member. We shall not provide advisory services and/or inspect the alleged misconduct through the documents or financial statements presented prematurely.
PLEASE TAKE NOTE:
THIS PLATFORM IS PURELY FOR DISCIPLINARY ACTION AGAINST OUR MEMBERS FOR UNPROFESSIONAL CONDUCT. AVENUE FOR RECOVERY OF LOSSES OR MONETARY COMPENSATION IS NOT PROVIDED FOR COMPLAINANTS.
MIA SHALL REFRAIN FROM ACTING AS AN ARBITRATOR, INTERVENE, REQUEST AND/OR INSTRUCT OUR MEMBERS IN ANY DISPUTE.
Further queries on complaints can be directed to the Registrar’s Office.