And practice 5005 1 a member who is not entitled to be

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Unformatted text preview: l is undesirable, before approval is granted. (2) Any professional accountant aggrieved with such a decision, may appeal to the Council whose decision on the same is final. (1) Every member in public practice is required to - 500.9 (a) (b) inform the Institute of any changes in respect of the particulars referred to in sub-paragraph (a) within one (1) month thereafter; (c) if the firm is associated with any other firm of accountants, register such association whether local or overseas with the Institute and this must be supported by evidence; and (d) (2) register his firm with the Institute by informing the Institute in writing of the name and address of his or her firm and the addresses of any branches and any other relevant particulars requested by the Institute; upon registration of his firm with the Institute, lodge an annual return with the Institute by 31 January of each calendar year despite the fact that there may be no changes in particulars to the firm. Where the member is practising in a partnership, only one partner of the firm is required to lodge the annual return on behalf of the firm. 500.10 Upon registration of the firm pursuant to paragraph 500.9, the Institute will issue the firm a certificate of registration which (a) states the firm’s registration number and that the firm is a member firm of the Institute; (b) is required to be displayed at the premises of the member’s firm; and (c) has to be surrendered by the member in public practice to the Institute upon the dissolution of the firm or change of name of the firm. 122 By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants [Issued January 2007] PART II: BY-LAWS ON PROFESSIONAL CONDUCT AND PRACTICE 500.11 A member in public practice whose firm has been duly issued a certificate of registration pursuant to paragraph 500.11 and who is in compliance with these by-laws, may insert the logo of the Institute on the top of the letterhead of the firm whereby (a) the words “A Firm Registered with the Malaysian Institute Accountants” is to be inserted under the logo; of (b) the logo can be either in full colour or in black and white and should be used in accordance with the guidelines issued by the Council from time to time on the use of the logo. 500.12 (1) Every member in public practice is required to state his/her firm's number immediately after or below the firm's name, in official letters, accounts, invoices, official notices, publications, bills of exchange, cheque, receipts, requisition forms and other like documents issued by the firm. (2) The firm number means, in the case of firms providing audit services, the number allocated by the Companies Commission of Malaysia when the firm was first registered with the Registrar, or in the case of firms providing public practice services other than audit services, the number allocated by the Institute. Branches 500.13 A member in public practice should not allow the member firm includi...
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