By Law

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

(AMENDED AS AT 21 OCTOBER 2015)

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 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

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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