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ACCA and The Malaysian Institute of Certified Public Accountants (MICPA) have signed a Mutual Recognition Agreement (MRA) that provides a route for members of both MICPA and ACCA to join the other body, and enjoy the benefits which both respected designations can offer. Both institutions have joined forces to work on strengthening the Malaysian accountancy profession.

ACCA is the world's largest and fastest-growing professional international accountancy body and MICPA is an established professional accountancy body with technical excellence. MICPA has more than 3,100 members and over 500 students pursuing the CPA qualification.

ACCA members who have achieved membership through completing the ACCA Qualification exams and who have achieved five years' relevant post-qualification experience (of which at least three years' have been obtained in Malaysia), may obtain membership of MICPA after passing an interview with the MICPA Membership Admission Panel.

ACCA members who have not achieved five years' relevant post-qualification experience (including at least three years' obtained in Malaysia), but who have completed the ACCA Qualification exams (inclusive of paper P7 Advanced Audit and Assurance, or paper 3.1 Audit and Assurance Services), have satisfied ACCA's practical experience requirements and completed the Professional Ethics module, may obtain membership of MICPA on passing the MICPA Admitting Examination comprising of two papers – Malaysian Taxation and Regulatory & Financial Reporting Framework of Malaysia.

ACCA members who have passed the Malaysian variant of ACCA's paper P6 Advanced Taxation or paper 3.2 Advanced Taxation will be deemed to have passed the Malaysian Taxation paper of the MICPAs Admitting Examination.
MICPA members who have been admitted as Certified Public Accountant members on or after 1 January 2009, and achieved five years' relevant post-qualification experience, are eligible for direct admission to ACCA membership.

MICPA members, who have achieved five years' relevant post-qualification experience and were admitted as Certified Public Accountant members before 1 January 2009, are required to complete the ACCA Professional Ethics module.

MICPA members, who have achieved less than five years' relevant post-qualification experience and who were admitted as Certified Public Accountant members before 1 January 2009, are required to pass ACCA's Paper P1, Governance, Risk and Ethics.

For more information on this agreement, ACCA members should refer to the External Links provided below.  MICPA members should refer to the Related Documents section for further information and to download the direct admission application form.

Last updated: 27 Jan 2014

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