Assurance clients 66 290135 family and personal

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Unformatted text preview: an Officer or Director on the Board of Assurance Clients 73 290.153 Long Association of Senior Personnel with Assurance Clients 73 290.153 General Provisions 73 290.154 290.158 Financial Statement Audit Clients that are Listed Entities or Public Interest Entities 74 Provision of Non-Assurance Services to Assurance Clients 75 290.166 Preparing Accounting Records and Financial Statements 78 290.169 General Provisions 79 290.170 Financial Statement Audit Clients that are not Listed Entities or Public Interest Entities 290.171 Financial Statement Audit Clients that are Listed Entities or Public Interest Entities 79 80 290.174 Valuation Services 81 290.180 Provision of Taxation Services to Financial Statement Audit Clients 82 Provision of Internal Audit Services to Financial Statement Audit Clients 82 290.181 290.187 290.192 Provision of Information Technology Systems Services to Financial Statement Audit Clients Temporary Staff Assignments to Financial Statement Audit Clients iv 84 86 By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants [Issued January 2007] TABLE OF CONTENTS 290.193 290.200 Provision of Dispute Resolution Services to Financial Statement Audit Clients 290.203 Recruiting Senior Management 89 290.204 290.206 Provision of Litigation Support Services to Financial Statement Audit Clients Corporate Finance and Similar Activities 89 Fees and Pricing 290.206 Fees-Relative Size 290.208 Fees-Overdue 290.209 Pricing 290.210 Contingent Fees 290.213 290.214 PART C: 300 Gifts and Hospitality Actual or Threatened Litigation 87 88 90 90 91 92 92 93 93 PROFESSIONAL ACCOUNTANTS IN BUSINESS 95 Introduction 96 300.1 Introduction 96 300.7 Threats and Safeguards 97 310 Potential Conflicts 100 320 Preparation and Reporting of Information 102 330 Acting with Sufficient Expertise 104 340 Financial Interests 106 350 Inducements 108 350.1 108 350.5 4. Receiving Offers Making Offers 109 PART II: BY-LAWS ON PROFESSIONAL CONDUCT AND PRACTICE 110 EXPLANATORY FOREWORD 110 v By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants [Issued January 2007] TABLE OF CONTENTS PART A: ALL PROFESSIONAL ACCOUNTANTS 111 400 Induction Course upon Admission 112 410 Continuing Professional Education 113 410.1 Continuing Professional Education 113 410.6 Continuing Professional Education Audit 114 420 Description and Designatory Letters 116 430 Public Practice Programme 117 440 Attention to Correspondence and Enquiries 118 MEMBERS IN PUBLIC PRACTICE 119 Method of Practice 120 PART B: 500 500.1 Method of Practice 120 500.7 Establishment and Registration of Member Firm 122 500.13 Branches 123 510 Professional Indemnity Insurance 124 520 Death or Incapacity of a Sole Practitioner 125 530 Client Documents and Exercise of Lien 127 530.1 Release of Information 530.2 Client Exercise of Lien Documents or 127 127 540 Referrals 129 550 Quality Assurance and Practice Review 130 550.1 Quality Assurance 130 550.3 Practice Review 130 550.11 Pract...
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This document was uploaded on 09/23/2013.

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