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By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants
[Issued January 2007]
BY-LAWS (ON PROFESSIONAL
ETHICS, 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

BY-LAWS (ON PROFESSIONAL
ETHICS, 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

By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants
[Issued January 2007]
PREFACE
i
The 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 on 24 November 2006 and come into effect on 1 January 2007
unless otherwise stated herein. The 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 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 By-Laws 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 the Code of Ethics for Professional Accountants issued by
the International Federation of Accountants (IFAC), and which is reproduced herein
with its kind permission and consent. 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.
Save and except to the extent that the By-Laws on Professional Ethics is
substantially based on the IFAC Code of Ethics for Professional Accountants (the
copyright of which is held by the IFAC), the material contained herein is the property
of the Malaysian Institute of Accountants and is protected by copyright, trademark
and other intellectual property rights laws applicable in Malaysia. All rights reserved.
The material herein may be accessed and displayed on a computer, monitor or other
video display device, and the user may make a print copy of any page or part thereof
from the material herein, solely for personal use and reference or for academic
classrooms, provided the same is not modified in any way. The user must not
modify, copy, reproduce, distribute, republish, display, sell, create derivative works,