A firm in public practice an industrial company or

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Unformatted text preview: with the new Section 410.4. (iii) Members admitted between 1 January 2004 to 31 December 2004 Transition – These members will need to complete the CPE cycle pursuant to the existing By-Law A-4 from 1 January 2007 to 31 December 2009. Thereafter, the next CPE cycle will commence in accordance with the new Section 410.4. (iv) Members admitted between 1 January 2005 to 30 June 2005 Transition – These members shall complete the CPE cycle pursuant to the existing By-Law A-4 from 1 January 2005 to 31 December 2007. Thereafter, the next CPE cycle will commence in accordance with the new Section 410.4. (v) Members admitted between 30 June 2005 to 31 December 2005 Transition – These members will need to complete the CPE cycle pursuant to the existing By-Law A-4 from 1 January 2006 to 31 December 2008. Thereafter, the next CPE cycle will commence in accordance with the new Section 410.4. (vi) Members admitted between 1 January 2006 to 30 June 2006 Transition – These members will need to complete the CPE cycle pursuant to the existing By-Law A-4 from 1 January 2006 to 31 December 2008. Thereafter, the next CPE cycle will commence accordance with the new Section 410.4. (vii) Members admitted These members will need to complete the CPE between 1 July 2006 to 31 requirements in accordance with the new Section December 2006 410.4 from 1 January 2007 onwards. 153 By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants [Issued January 2007] APPENDICES APPENDIX VI (viii) Members admitted between 1 January 2007 to 30 June 2007 (ix) These members will need to complete the CPE requirements in accordance with the new Section 410.4 from 1 January 2007 onwards. Members admitted These members will need to complete the CPE between to 1 July 2007 to requirements in accordance with the new Section 31 December 2007 410.4 from 1 January 2008 onwards. 154 By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants [Issued January 2007] APPENDICES APPENDIX VII Statement on Practice Review for Section 550 STATEMENT ON PRACTICE REVIEW REVIEW PROCEDURES AND CONDUCT OF MEMBERS (Issued 15 November 2002) Introduction 1. Paragraph (c) of Section 6 of the Accountants Act, 1967 (the “Act”) provides for the Institute, as one of its objectives, to regulate the practice of the profession of accountancy in Malaysia. Paragraph (f) of Section 6 of the Act further states that the Institute shall be generally able to do such acts as it thinks fit for the purpose of achieving its objectives, including that of regulating the profession. 2. In pursuance of the above, the Council of the Institute hereby issues this Statement on Practice Review for the purposes of implementing a practice review programme applicable to all members in public practice as defined pursuant to the Rules and the By-Laws of the Institute. 3. The objective of the practice review programme is to ensure that all members in public practice maintain, o...
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This document was uploaded on 09/23/2013.

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