This document is a public consultation paper (No. 01/2024) issued by the Malaysian Institute of Accountants (MIA) regarding the registration of body corporates as public practice entities.
Here’s a summary of what it’s about and what you’re being asked to do:
1. Purpose:
The MIA is reviewing the Accountants Act 1967 to address inconsistencies between the Act and MIA By-Laws, particularly regarding how accountants can practice through corporate entities.
2. Key proposals:
- Mandatory registration of body corporates providing public practice services with MIA.
- All directors of such body corporates are required to hold valid practicing certificates.
3. What you should do:
a) Review the proposals and consider their implications.
b) Provide feedback on two main questions:
- Do you agree with the proposal to regulate body corporates providing public practice services?
- Do you agree with the requirement for all directors of these body corporates to hold valid practicing certificates?
c) For each question, state your views and provide reasons for your opinion.
4. How to respond:
a) Write your comments/feedback in Microsoft Word format.
b) Fill in your personal details in Part II of the document.
c) Email your response to [email protected] and [email protected].
5. Deadline:
Responses should be submitted by 28 June 28 2024 but extended to 5.00 p.m. 31 October 2024.
This consultation is open to anyone interested in the process, whether they are MIA members or not.
The MIA is seeking input to help shape potential changes to the structure and regulation of accounting practices in Malaysia.
本文件是马来西亚会计师协会（MIA）发布的公开咨询文件（编号：01/2024），内容涉及法人团体作为公共执业实体的注册。
以下是文件摘要以及需要您采取的行动：
1. 目的：
马来西亚会计师协会（MIA）正在审查《1967年会计师法案》，以解决该法案与MIA章程之间的不一致之处，特别是关于会计师如何通过公司实体执业的问题。
2. 主要建议：
a) 强制要求提供公共执业服务的法人团体在MIA注册。
b) 要求此类法人团体的所有董事持有有效的执业证书。
3. 您应该做什么：
a) 审查建议并考虑其影响。
b) 就两个主要问题提供反馈：
- 您是否同意监管提供公共执业服务的法人团体的建议？
- 您是否同意要求这些法人团体的所有董事持有有效的执业证书？
c) 对于每个问题，请陈述您的观点并提供理由。
4. 如何回应：
a) 以微软 Word 格式撰写您的评论/反馈。
b) 在文件第二部分填写您的个人信息。
c) 将您的回复发送至 [email protected] 和[email protected]。
5. 截止日期：
应于2024年6月28日之前提交回复，但截止日期已延长至2024年10月31日下午5点。
任何对此流程感兴趣的人，无论是否为 MIA 会员，均可参与此次咨询。
MIA 正在寻求意见，以帮助确定马来西亚会计实务的结构和监管方式可能发生的变化。
