Associate CPA

Associate CPA

The Malaysian Institute of Certified Public Accountants (MICPA) has introduced a professional qualification called the Associate CPA in 2007.

The Associate CPA is intended to be a qualification in its own right. Associate CPA holders will be well equipped to build a career in accounting, finance and management in the business, public sector and commerce and industry. It also serves as the gateway to attaining the CPA qualification at a later stage of their careers.


Admission Requirements

The requirements for admission to membership of the Institute as an Associate CPA are as follows:

  • Possess an accredited Bachelor of Accounting degree or pass the MICPA Professional Stage Examination
  • Complete the Associate CPA Professional Ethics Module
  • Obtain not less than 3 years of relevant practical experience

Rights and Privileges of Associate CPA Members

Associate CPA have the same rights of membership as a Certified Public Accountant (CPA) with the exception of the right to seek election to the MICPA Council, to attend general meetings of the Institute and to carry out any duty reserved to CPA members. Associate CPA members are entitled to access the full range of services provided by the Institute to members.


Benefits of Becoming an Associate CPA

  • Obtain a professional qualification and the right to call yourself an Associate Certified Public Accountant (Malaysia) or Associate CPA (M)
  • Become a member of the only Malaysian professional accountancy body.
  • Access to relevant local and international technical and regulatory updates.
  • Attend CPD workshops at a discounted rate.
  • Expand your professional and personal network to a wider group of contacts.
Application for Admission to Membership as Associate CPA

Candidates who have successfully completed the Associate CPA Professional Ethics Module are required to apply for admission to membership as an Associate CPA within 12 months from whichever is the later of:

  • the date on which the candidate is notified that he has successfully completed the Associate CPA Professional Ethics Module; and
  • the date of completion of the requisite period of relevant practical experience.

Applications for admission to membership as an Associate CPA must be made using the prescribed form and accompanied by the appropriate fee.

Admission Requirements for Teachers / Lecturers of Accounting

Teachers / lecturers of Accounting may apply for admission as an Associate CPA member subject to satisfying the following provisions:

  • The candidate holds a Doctorate or Master degree, with a major in Accounting or allied subject, acceptable to the Council, from a tertiary institution approved by the Council.
  • The candidate holds a position as a full-time teacher in a faculty offering a course approved by the Institute for graduates seeking admission to the MICPA programmes provided:
    • the position is that of lecturer, or a position of higher standing; and
    • the position has been held at one or more approved tertiary institutions for not less than 5 years.
  • The candidate is a fit and proper person in that the person is of good personal reputation and in good professional standing.
  • The candidate shall provide references from:
    • One member of MICPA, who is not related to the candidate and who has known the candidate for at least 2 years and who shall testify as to the candidate’s character and integrity; and
    • One academic, who is the Head of the School or Dean of the Faculty in which the candidate is engaged and who shall testify as to the candidate’s professional ability.
Advancement to the CPA Qualification

Associate CPA who have attained their membership through completion of the Associate CPA Professional Ethics Module who wish to advance to the status of a Certified Public Accountant (CPA) are required to:

  • Pass the Advanced Stage Examination consisting of the following modules within 6 years from the date of the first attempt:
    • Taxation (TAX)
    • Financial Accounting & Reporting (FIN)
    • Audit & Assurance (AAA)
    • Management Accounting & Applied Finance (MAAF)
    • Capstone
  • Satisfy the practical experience requirements.

Candidates who have passed TAX module and FIN module before transferring to the Associate CPA programme may be granted exemption from these two modules provided the last module passed was within 4 years of the date of the first attempt for the remaining modules of the Advanced Stage Examination. They will be given 4 years from the date of the first attempt to pass the remaining modules.

Direct Membership Route To The Chartered Institute Of Public Finance And Accountancy

As an Associate CPA who has been admitted via the Academician route (lecturer of Accounting with a Doctorate or Master’s degree), you will be eligible to apply for full membership to The Chartered Institute Of Public Finance And Accountancy (CIPFA) – the globally recognised membership body for the public sector. Full CIPFA members are entitled to use CPFA and the title ‘Chartered Public Finance Accountant’. This will not only enhance your current professional status but also provide you with access to additional services and support specifically for your work in the public services sector. As a CPFA you will be able to join a global network of key decision-makers and senior finance professionals whilst advancing the public financial management industry on a global basis.

Application for direct membership to CIPFA

To apply for CIPFA membership, please complete the following:

Step 1 – Fill in the online application form Direct Membership Form 2015

Step 2 – Attach your up-to-date CV

CIPFA will assess your application and confirm your membership status once you have submitted all the relevant information and documents. For any further information, please email

Click here for frequently asked questions.

* Associate CPA are still required to maintain their home membership with MICPA.