Please read these notes before completing the complaint form.

  • The form has to be completed in BLACK or DARK BLUE ink and in block capital or in typescript.
  • IMPORTANT: False and incorrect information in this complaint form & Statutory Declaration can amount to an offence under the penal code pursuant to the Statutory Declaration Act 1960.

Section 1 – Personal Details

  1. We need your name and address. If two or more persons are complaining about the same violation or offence, please attach only one complete set of the complaint form but include additional copies of the first page (Personal Details) for each person.
  2. If you are complaining on behalf of another person/party, please fill in their name and address. Proof of authorisation by the person/party you are complaining on behalf of must be provided.
  3. Please indicate the preferred telephone number and address in which you can be contacted. If there is any change of address or contact details, please inform us as soon as possible.

Section 2 – Details of Member Complained Against

  1. Before you lodge the complaint, please ensure that the person you are complaining against is a member of the Institute. You can verify this by visiting the Institute’s website at and doing a search under the link ‘Member Search’.
  2. Please provide us with the member’s name, address, firm name and address. It will be useful if you could provide us with his/her membership number, but this is optional.
  3. We also require the role or relationship of the member complained against with the complaint. In instances when the member complainant against is the auditor, accountant, tax agent/representative, financial advisor or liquidator/receivers of the company, a copy of the engagement letter must be provided.

Section 3 – Details of the Complaint

  1. Please tick the appropriate box for the area of your complaint. More than one box can be ticked. If the area falls under ‘Others’, please state clearly the area of your complaint.
  2. You are also required to state the nature of your complaint as stated in the complaint form. Please tick the appropriate box for the nature of your complaint. If the nature of your complaint falls under ‘Others’, please state clearly the nature of your complaint.
  3. Please note that fees and other commercial disputes are outside the jurisdiction of the Institute.
  4. In the event, there are person who may be able to provide information or evidence to the Investigation Committee regarding the complaint, please include the details of such person(s). However, please take note that it is the responsibility of the Complainant to ensure that such person(s) cooperates and provides evidence to support the complaint.
  5. If you have raised your complaint with the member concerned, please state the outcome of it. If you have not done so, please ignore item 3.4 and 3.5.
  6. If there is any court proceeding, planned or ongoing, linked to the complaint, please provide us with the details of such action.
  7. Please set out the circumstances giving rise to the complaint. You should make sure the entire background of the complaint is described as clearly as possible and that relevant evidence/documents are attached to support your complaint. Evidence may include letters, bank statements or company records, financial statements, etc. If the space allocated is not sufficient, additional numbered pages can be included.
  8. Please note that the Registrar of the Institute, upon receiving the complaint form, will cause the same to be forwarded to the member for him/her to address the allegation(s) raised by the Complainant and to provide an explanation thereto. Therefore, it is crucial for the Complainant to state clearly his/her allegation(s) against the member.
  9. For a complaint to be valid, the fundamental requirement is that it must be supported by evidence that is sufficient to show a possibility of improper acts or breaches of professional standards having been committed by our members. MIA is unable to proceed on unsubstantiated allegations. Therefore, please ensure that all supporting documents and evidence is included/attached with your complaint.

Section 4- Statutory Declaration

  1. Complaints made without a statutory declaration will not be entertained.
  2. The statutory declaration should be deposed before a Commissioner for Oaths (if you are in Malaysia) or a Notary Public (if you are outside Malaysia).
  3. If two or more persons are complaining about the same violation or offence, a separate statutory declaration by each person must be attached to the one completed set of the complaint form.

Addition Guidance on lodging a Complaint

  1. Please avoid filing the complaint form online. You have to print out the complaint form and fill in the particulars.
  2. When you send the complaint form to the Institute, ensure that the complaint form is placed in an envelope and is marked as “PRIVATE AND CONFIDENTIAL – TO BE OPENED BY ADDRESSEE ONLY” at the top right side of the envelope. Due to the confidential nature of the complaint, please do not fax in the complaint form to the Institute.
  3. Once the complaint form is received by the Registrar, you will be informed in writing that your complaint has been received and a reference number will be assigned to your complaint. Please quote your reference number in all your correspondences to the Investigation Committee.
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Complaints & Sanctions

MIA takes any breaches of the regulations seriously and has in place an investigation and disciplinary process.

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Lodging a Complaint

Every complaint against any member shall be addressed to the Registrar of the institute.

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On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants. Amended as at 20 May 2020.

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