Monday, September 8, 2014

Langkah untuk menjadi Akauntan dan membuka Firma Perakaunan.


From: xxx  <xxx@gmail.com>
To: "mr.radzi@yahoo.com" <mr.radzi@yahoo.com> 
Sent: 
Sunday, September 7, 2014 2:26 AM
SOALAN

assalamualaikum,,,sy XXX  sy berasal dari kluang Johor,,,sy terlalu minat dalam bidang akaun,,tetapi sy belajar sambil bekerja,,so agak2 sy perlu ikut aliran apa yea?? buat masa nie saya baru tamatkan ko ACCA accounting ,,sy ingin membuka syarikat seperti en radzi,,,so apakah langkah seterusnye??
JAWAPAN
Waalaikumsalam Tuan,
Terima kasih kerana mengunjungi website kami dan tahniah diucapkan atas semangat yang tinggi.

Berikut merupakan maklumbalas berhubung soalan yang Tuan ajukan:-

1.     ALIRAN

Untuk menjadi seorang Akauntan, seseorang itu perlulah ada Ijazah Perakaunan atau terus mengambil pengkhususan seperti ACCA, MICPA, CIMA atau CPA.  Di Malaysia, seseorang yang ingin menjadi Akauntan perlulah berdaftar dengan MIA (Malaysian Institute of Accountant).
2.     LANGKAH MEMBUKA SYARIKAT PERAKAUNAN
Membuka Syarikat/ Firma Perakaunan tidaklah semudah yang dijangkakan. Apa yang paling penting adalah ilmu dan ketabahan.
Banyak skop yang perlu dipertimbangkan antaranya ialah Jenis Industri, Akta-akta dan Polisi Perakaunan yang terlibat, cara merekod sesuatu transaksi, risiko dan pematuhan undang-undang.
Seseorang yang ingin membuka Firma Perakaunan perlulah mendaftar di bawah Pertubuhan Akauntan yang bertauliah iaitu MIA (Malaysian Institute of Accountant),
Selepas mendaftar di Pertubuhan Akauntan Bertauliah, ianya tidak terhenti di situ sahaja. Seseorang tersebut perlulah mendalami ilmu-ilmu yang berkaitan dan carilah ilmu sebanyak maka yang mungkin. Ini adalah kerana akta-akta sering berubah dan pematuhan semakin ketat.
Sekian. Harap penerangan di atas dapat membantu.

Wednesday, August 27, 2014

DECISION OF THE DISCIPLINARY COMMITTEE MALAYSIAN INSTITUTE OF ACCOUNTANTS


                The Council of the Malaysian Institute of Accountants hereby gives notice that on 6 January 2014, after due inquiry by the Disciplinary Committee of the Institute, Timothy Oliver Sylvester (Mem. No.: 7222) was found to have committed an act amounting to ‘unprofessional conduct’ within the meaning as provided under Rule 2 of the Malaysian Institute of Accountants (Disciplinary) Rules 2002 [P. U. (A) 229/2002] [“the MIA (Disciplinary) Rules”]. The decision of the Disciplinary Committee was based on the evidence adduced by the Investigation Committee before the Disciplinary Committee that he had failed to adhere to the Institute’s By-Laws (On Professional Ethics, Conduct and Practice) by failing to purchase a policy of Professional Indemnity Insurance (PII).

                 The Disciplinary Committee in exercise of its powers under Rule 18(3) of the MIA (Disciplinary) Rules has ordered the member:
• to pay a fine of RM1,500-00; and
• to pay the Institute the sum of RM2,500-00 in respect of costs and expenses of and incidental to the disciplinary hearing before the Disciplinary Committee and the investigation conducted by the Investigation Committee. The decision of the Disciplinary Committee is effective from 11 February 2014.


SUDIRMAN BIN MASDUKI
Registrar
On behalf of the Council of the Malaysian Institute of Accountants


Source: http://www.mia.org.my/at/at/2013/10/11

DECISION OF THE DISCIPLINARY COMMITTEE MALAYSIAN INSTITUTE OF ACCOUNTANTS




               The Council of the Malaysian Institute of Accountants hereby gives notice that on 6 January 2014, after due inquiry by the Disciplinary Committee of the Institute, Goh Keng Juay (Mem. No.: 1007) was found to have committed an act amounting to ‘unprofessional conduct’ within the meaning as provided under Rule 2 of the Malaysian Institute of Accountants (Disciplinary) Rules 2002 [P. U. (A) 229/2002] [“the MIA (Disciplinary) Rules”]. The decision of the Disciplinary Committee was based on the member’s own admission that as auditor of Polymate Holdings Berhad (‘PHB’) for the financial year ended 30 September 2003, he had failed to discharge his professional duties in carrying out the audit of PHB in that he had:

(1) not documented matters that are important in providing evidence that audit work had been properly performed ;

(2) not obtained sufficient audit evidence to form the judgement on non-provisioning of the purported trade debtors of PHB;

(3) not exercised sufficient professional skepticism throughout the audit process for sale and trade debtors of PHB;

(4) relied significantly on management’s representation in forming the judgement for non-provisioning of the purported trade debtors of PHB ; and

(5) allowed his familiar relationship with the Managing Director of PHB to influence his objectivity and independence in the course of the audit for PHB. The Disciplinary Committee in exercise of its powers under
Rule 18(3) of the MIA (Disciplinary) Rules has ordered the member:
• to be reprimanded;
• to pay a fine of RM4,000-00;
• to pay the Institute the sum of RM5,000-00 in respect of costs and expenses of and incidental to the disciplinary hearing before the Disciplinary Committee and the investigation conducted by the Investigation Committee ;
• to attend a course of instruction relevant to the application of clarified International Standards on Auditing (ISA) within six months from 13 January 2014. The decision of the Disciplinary Committee is effective from 4 February 2014.

SUDIRMAN BIN MASDUKI
Registrar
On behalf of the Council of the Malaysian Institute of Accountants


Source: http://www.mia.org.my/at/at/2013/10/11
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