A Member who is aggrieved by the decision of the Disciplinary Committee (DC) may appeal to the Disciplinary Appeal Board (DAB) within the period of twenty one (21) days from the date the decision is communicated to the Member (i.e. from the date the Member received the DC’s decision letter). The DAB shall not accept any appeal filed after the lapse of twenty one (21) days.
A Member who wishes to appeal against the decision of the DC is then required to send a written notice of appeal addressed to the Chairman of the DAB bearing the following address:-
Chairman Disciplinary Appeal Board Malaysian Institute of Accountants Unit 33-01, Level 33, Tower A, The Vertical, Avenue 3, Bangsar South City, No.8 Jalan Kerinchi, Kampung Kerinchi 59200 Kuala Lumpur Malaysia.Attention: Secretariat, Disciplinary Appeal Board –
The written notice of appeal to the DAB shall state the following:-
the nature of the appeal:
e.g.: appeal against the whole decision of the DC i.e. the finding of guilt and the disciplinary punishments imposed by the DC
(Note: the appeal shall not lie solely on the question of costs imposed pursuant to any decision or order of the DC); and
the grounds of the appeal:
e.g.: the member is of the view that the quantum of the fine imposed by the DC was excessive.
The notice of appeal shall be accompanied with the payment of cost and expenses imposed by the DC (if any). Non-payment of cost and expenses (if imposed by the DC) shall invalidate the notice of appeal.
The payment of cost and expenses can be made through the following methods:
Remittance to MIA RHB Bank A/C No.: 26409400005638 (Bank ID: G00006947642) – Please indicate the name of payee and purpose of payment & quote our ref. no. when making the payment; or
Cheque payable to “Malaysian Institute of Accountants”- Please forward the cheque to the DAB Secretariat. Payment shall only be valid upon clearance of the cheque.
Following the receipt by the DAB of the notice of appeal accompanied with the payment of cost and expenses imposed by the DC (if any), the DAB will issue a notification to the Member who has filed the appeal; providing the said Member an opportunity to make a written representation to the DAB regarding the appeal within a thirty (30) days’ time frame. The written representation shall set out the Member’s arguments/contentions in support of the grounds of appeal mentioned in the written notice of appeal and may consist of authorities in support thereof.
At the end of the thirty (30) days period provided to the Member who filed the appeal, the DAB will then allow the Investigating Committee (“IC”) to make a written representation in respect of the Member’s appeal, also within a thirty (30) days’ timeframe. The Member shall be given an opportunity to file the reply to the IC’s written representation within fourteen (14) days after receiving the written representation submitted by IC.
Upon receipt of the written representations by the DAB, a deliberation will be scheduled. Upon conclusion of the deliberation, both the Member and the IC will thereafter be notified as soon as practicable, of the DAB’s decision regarding the appeal.
The Member has the right to file for judicial review within three (3) months from the date receipt of the DAB’s decision letter.
The grounds of the DAB decision will be provided upon request by the Member to the DAB Secretariat.
Unit 33-01, Level 33, Tower A, The Vertical, Avenue 3, Bangsar South City,
No.8 Jalan Kerinchi, 59200 Kuala Lumpur, Malaysia.
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.’