What are the Fundamental Principles of Professional Ethics?
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The ethical conduct of professional accountants and auditors is controlled by a set of criteria they must conform to. Auditors have a direct responsibility to the shareholders of a reporting entity (because auditors are appointed by the shareholders, not by management), but it is generally accepted that the fundamental principles of professional ethics do not […]
Improving Audit Quality 2: What is Audit Quality?
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Sadly, there is no one agreed-upon definition of what constitutes a quality audit. The Center for Audit Quality (CAQ) identifies the following as the two primary pillars around which audit quality is built: (*) Independence refers to external auditors’ interests being independent of those of company management Several elements determine the quality of an audit; […]
Improving Audit Quality 1: An Overview
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Back to N Years Ago When I was younger (wow, this makes me feel so old), audit quality was not really a “thing.” I watched my superiors perform audits they believed to be sufficient, and my colleagues and I were taught to follow in their footsteps. We conducted what we believed to be good audits […]
MIA Qualifying Examination
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MIA Qualifying Examination – PDF MIA Education QE Application Form 1. Have you ever thought about becoming a Chartered Accountant in Malaysia? 2. Did you know that one of the ways to become an accountant is to complete the Malaysian Institute of Accountants Qualifying Examination (QE)? 3. Registration is currently open for the September 2022 […]
Expansion of Coverage of the Pembangunan Sumber Manusia Berhad (PSMB) Act 2001
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Amendments to the By-Laws (on professional ethics, conduct and practice) of the MIA
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1. The Council of the Institute has approved the revision to Part A of the MIA By-Laws (on Professional Ethics, Conduct, and Practice) incorporating the revisions to the International Code of Ethics for Professional Accountants (Including International Independence Standards) as follows: 👉 Revisions to Part 4B of the Code to Reflect Terms and Concepts Used […]
Launching of “MIA SMPs channel” – a Dedicated Telegram Channel for SMPs
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Launching of “MIA SMPs channel” – a Dedicated Telegram Channel for SMPs – PDF 1. Earlier in October, the Malaysian Institute of Accountants (MIA) announced the launch of a dedicated Telegram channel for Small and Medium Practitioners (SMPs), dubbed “MIA SMPs Channel.” 2. Once the account has been created, please visit these LINKs to connect […]
Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)
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1. The Malaysian Institute of Accountants has approved the adoption of: ✅ International Standard on Quality Management (ISQM) 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, ✅ ISQM 2 Engagement Quality Reviews, ✅ International Standard on Auditing 220 (Revised) Quality Management for an […]
MIA Qualifying Examination: Open for Registration
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1. Please be advised that new candidate registration for the MIA Qualifying Examination (MIA QE) is currently open and will remain open until October 22, 2021. 2. Applicants must send the application form [https://www.ccs-co.com/post/what-snew86-2021], supporting documents, and fee to MIA Headquarters through courier. 3. If your ultimate goal of studying accounting is to become a […]
MIA: Covid-19 FAQs on Auditing
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