More Standards
- Preface, Framework and Glossary
- International Standards On Quality Control
- International Standards On Auditing
- International Standards On Assurance Engagements
- International Standards On Review Engagements
- International Standards On Related Services
- International Auditing Practice Notes
- International Auditing Practice Statements
The Malaysian Approved Standards on Quality Control, Auditing, Review, Other Assurance and Related Services (MASA) Published 2008
STANDARD: ISA 810 (Revised)
ISSUE DATE: August 2016
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 805 (Revised)
ISSUE DATE: May 2016
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 800 (Revised)
ISSUE DATE: May 2016
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 720 (Revised)
ISSUE DATE: July 2015
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 705 (Revised)
ISSUE DATE: April 2015
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 701
ISSUE DATE: April 2015
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 700 (Revised)
ISSUE DATE: April 2015
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 620
ISSUE DATE: March 2009
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 610 (Revised 2013)
ISSUE DATE: July 2013
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2014
STANDARD: ISA 600 (Revised)
ISSUE DATE: July 2022
UPDATED DATE: –
EFFECTIVE DATE: Effective for audits of group financial statements for periods beginning on or after 15 December 2023
STANDARD: ISA 600
ISSUE DATE: November 2008
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 580
ISSUE DATE: November 2008
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 500
ISSUE DATE: March 2009
UPDATED DATE: ‘July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 315 (Revised 2019)
ISSUE DATE: September 2021
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2021
STANDARD: ISA 260 (Revised)
ISSUE DATE: April 2015
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 250 (Revised)
ISSUE DATE: November 2016
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2017
STANDARD: ISA 240
ISSUE DATE: February 2008
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 230
ISSUE DATE: February 2008
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 220 (Revised)
ISSUE DATE: October 2021
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2022
STANDARD: ISA 220
ISSUE DATE: March 2009
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 210
ISSUE DATE: March 2009
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 200
ISSUE DATE: January 2009
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
ISSUE DATE: October 2021
UPDATED DATE: July 2022
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2022
STANDARD: Addressing Disclosures in the Audit of Financial Statements – Revised ISAs and Related Conforming Amendments
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 810 (Revised)
ISSUE DATE: August 2016
UPDATED DATE: July 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016.
STANDARD: ISA 810 (Revised)
EFFECTIVE DATE: Effective for engagements to report on summary financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 810
Effective for audits of financial statements for periods beginning on or after 1 January 2010
UPDATED DATE: July 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016.
STANDARD: ISA 805
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 800 (Revised)
ISSUE DATE: May 2016
UPDATED DATE: July 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016.
STANDARD: ISA 800 (Revised)
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 800
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 720 (Revised)
ISSUE DATE: July 2015
UPDATED DATE: July 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016.
STANDARD: ISA 720 (Revised)
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 720
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 710
ISSUE DATE: March 2009
UPDATED DATE: July 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 1 January 2010.
STANDARD: ISA 710
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
- ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements;
- ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report;
- ISA 705 (Revised), Modifications to the Opinion in the Independent Auditor’s Report;
- ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report;
- ISA 570 (Revised), Going Concern; and
- ISA 260 (Revised), Communication with Those Charged with Governance.
STANDARD: Conforming Amendments to Other ISAs
EFFECTIVE DATE: Effective date for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 706 (Revised)
ISSUE DATE: April 2015
UPDATED DATE: July 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016.
STANDARD: ISA 706 (Revised)
EFFECTIVE DATE: Effective date for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 706
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 705 (Revised)
ISSUE DATE: April 2015
UPDATED DATE: July 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016.
STANDARD: ISA 705 (Revised)
EFFECTIVE DATE: Effective date for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 705
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 701
EFFECTIVE DATE: Effective date for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 701
ISSUE DATE: April 2015
UPDATED DATE: July 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016.
STANDARD: ISA 700 (Revised), Explanatory Foreword
ISSUE DATE: April 2015
UPDATED DATE: February 2019
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016.
STANDARD: ISA 700 (Revised)
ISSUE DATE: April 2015
UPDATED DATE: July 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016.
STANDARD: ISA 700 (Revised), Explanatory Foreword
ISSUE DATE: April 2015
UPDATED DATE: November 2016
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 700 (Revised)
EFFECTIVE DATE: Effective date for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 700
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 620
ISSUE DATE: March 2009
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 620
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 610 (Revised 2013)
ISSUE DATE: July 2013
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods ending on or after 15 December 2014
STANDARD: ISA 610 (Revised 2013)
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2013, except for material shaded in grey pertaining to the use of internal auditors to provide direct assistance, which is effective for audits of financial statements for periods ending on or after 15 December 2014
STANDARD: ISA 610 (Revised)
EFFECTIVE DATE: Effective for audits of financial statements for periods ending on or after 15 December 2013
STANDARD: ISA 610
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 600
ISSUE DATE: November 2008
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 600
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 580
ISSUE DATE: November 2008
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 580
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 570 (Revised)
ISSUE DATE: April 2015
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods ending on or after 15 December 2016
STANDARD: ISA 570 (Revised)
EFFECTIVE DATE: Effective date for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 570
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 560
ISSUE DATE: November 2008
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 560
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 550
ISSUE DATE: November 2008
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 550
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 540 (Revised)
ISSUE DATE: February 2019
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2019
STANDARD: ISA 540
ISSUE DATE: November 2008
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 540
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 530
ISSUE DATE: January 2009
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 530
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 520
ISSUE DATE: March 2009
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 520
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 510
ISSUE DATE: November 2009
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 510
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 505
ISSUE DATE: March 2009
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 505
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 501
ISSUE DATE: March 2009
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 501
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 500
ISSUE DATE: March 2009
UPDATED DATE: January 2020
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010.
STANDARD: ISA 500
ISSUE DATE: March 2009
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 500
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 450
ISSUE DATE: January 2009
UPDATED DATE: January 2020
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 450
ISSUE DATE: January 2009
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 450
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 402
ISSUE DATE: March 2009
UPDATED DATE: June 2018
EFFECTIVE DATE: Effective for audits of financial statements periods beginning on or after 1 January 2010
STANDARD: ISA 402
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 330
ISSUE DATE: February 2008
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 330
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 320
ISSUE DATE: January 2009
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 320
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 315 (Revised 2019)
ISSUE DATE: September 2021
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2021
STANDARD: ISA 315 (Revised)
ISSUE DATE: September 2013
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements periods ending on or after 15 December 2013
STANDARD: ISA 315 (Revised)
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning ending on or after 15 December 2013
STANDARD: ISA 315
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 300
ISSUE DATE: February 2008
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 300
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 265
ISSUE DATE:March 2009
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 265
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 260 (Revised)
ISSUE DATE: April 2015
UPDATED DATE: January 2020
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2016
STANDARD: ISA 260 (Revised)
ISSUE DATE: April 2015
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2016
STANDARD: ISA 260 (Revised 2015)
EFFECTIVE DATE: Effective date for audits of financial statements for periods ending on or after 15 December 2016
STANDARD: ISA 260
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 250 (Revised)
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2017
STANDARD: ISA 250
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 240
ISSUE DATE: February 2008
UPDATED DATE: January 2020
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010.
STANDARD: ISA 240
ISSUE DATE: February 2008
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 240
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 230
ISSUE DATE: February 2008
UPDATED DATE: : February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: Conforming Amendments to ISAs and Related Material Arising from the Quality Management Projects
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2022
STANDARD: ISA 220 (Revised)
ISSUE DATE: October 2021
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 15 December 2022
STANDARD: ISA 230
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 220
ISSUE DATE: March 2009
UPDATED DATE: January 2020
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 220
ISSUE DATE: March 2009
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 220
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 210
ISSUE DATE: March 2009
UPDATED DATE: January 2020
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010.
STANDARD: ISA 210
ISSUE DATE: March 2009
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 210
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 200
ISSUE DATE: January 2009
UPDATED DATE: February 2018
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
STANDARD: ISA 200
EFFECTIVE DATE: Effective for audits of financial statements for periods beginning on or after 1 January 2010
Act
An Act to provide for the registration of accountants and matters connected therewith.
Rules
Malaysian Institute of Accountants Rules from 2001 to 2002. Comes with English and Malay versions.
By Laws
On Professional Ethics. Conduct and Practice) of the Malaysian Institute of Accountants. Amended as at 20 May 2020.
