Auditor Approval (KA)

- Must be registered as a Chartered Accountant with the Malaysian Institute of Accountants (MIA). - Must be a citizen or resident of Malaysia. - Must not be a bankrupt who has not been discharged, either in or outside Malaysia. - Must not have been convicted of any offense involving fraud or dishonesty punishable by imprisonment of three (3) months or more within the last five (5) years. - Must not have had membership rejected or suspended by any recognized accounting organization. - Must not have any unresolved enforcement or legal actions against them under the Companies Commission of Malaysia Act 2001. - Must have a valid Practising Certificate from MIA. - First-time applicants must attend the Public Practice Programme organized by MIA and the attendance certificate must be valid at the time of application. - Must have at least six (6) years of full-time work experience at the time of application, including at least three (3) years after becoming a member of MIA. - Must have completed at least 7,500 audit hours and 40 financial statement audit engagements in the last five (5) years. - Must submit a sponsor letter that meets the specified requirements.

New Application / Renewal of Company Auditor Approval a) A fee of RM500 is charged for new approval / renewal of auditor approval through electronic payment (e-Payment). b) The approval period is for two (2) years unless revoked earlier.