CONDUCT AND PRACTICE) OF THE
MALAYSIAN INSTITUTE OF ACCOUNTANTS
Malaysian Institute of Accountants
Dewan Akauntan, No. 2, Jalan Tun Sambanthan 3,
Brickfields, 50470 Kuala Lumpur, Malaysia.
Website: www.mia.org.my
(AMENDED AS AT 15 JUNE 2012)
By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants
[Issued December 2010]
PREFACE
The Revised By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of
Accountants are issued by the Council of the Malaysian Institute of Accountants come into effect on 1 January 2011 unless otherwise stated herein. The Revised By-Laws (On Professional Ethics,
Conduct and Practice) of the Malaysian Institute of Accountants are issued pursuant to section
10(a) of the Accountants Act 1967 and is binding on all members of the Malaysian Institute of
Accountants.
The Revised By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of
Accountants (collectively referred to as the “By-Laws” or singularly referred to by the relevant ByLaws as set out herein), is the copyright of the Malaysian Institute of Accountants, save for the
By-Laws on Professional Ethics which is substantially based on Code of Ethics for Professional
Accountants of the International Ethics Standards Board of Accountants (IESBA),published by the International Federation of Accountants (IFAC) in April 2010 and is used with permission of
IFAC. The reproduction of the text in the By-Laws on Professional Ethics herein has been consented to by IFAC strictly on the basis that the user is not allowed to translate, reprint or reproduce or utilise in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or on any information storage or retrieval system, the same without prior permission in writing from
IFAC.
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