How Do I Register As A Candidate?

To enrol in the MICPA Programme, you will first need to register as a candidate with the Institute.

Assessment of Entry Qualification

Your academic qualifications will be assessed at the point of registration to determine the number of exemptions available.

Prospective candidates may want to first check with MICPA’s Education department for the following:

You may contact the Student Affairs Department for further information.

Graduates with Accounting Background

The entry requirements into the MICPA Programme are as follows:

Diploma in Accounting

Graduates of accredited Diploma in Accounting will be required to undertake both the Professional Stage and Advanced Stage Examinations of the MICPA Programme.

Bachelor of Accounting Degree

Graduates of accredited Bachelor of Accounting degree may be eligible for exemption from the Professional Stage Examination and will be required to undertake the Advanced Stage Examination of the MICPA Programme.

Special Provision for Accounting Degree Undergraduates

The Institute supports the professional development of undergraduates pursuing an accredited degree in accounting and allows these undergraduates to commence on the MICPA Programme if they fulfil the following criteria:

  • Completed 3 years of full-time study and is in the final year of a 4-year degree programme;
  • Having earned at least 90 credit hours of the total course curriculum of which at least 24 credit hours are in accounting and related subjects and another 24 credit hours in business related subjects.

A sponsorship opportunity exists for these undergraduates under the MICPA Student Sponsorship Programme (SSP). Find out more here.

Registering as a MICPA Candidate

Apart from completing the MICPA Programme, candidates must obtain at least 3 years of relevant practical experience before applying for membership.  The practical experience must be accumulated under employment with an Approved Training Employer.

There are two streams of training leading to membership of the Institute:

Stream I

A Stream I candidate must work with an Approved Accounting Firm (AAF) of the Institute and attached with a principal who has been a member of MICPA or a member of member bodies of the Global Accounting Alliance (GAA) in practice in Malaysia. Candidate must execute and submit an executed practical experience document to the Institute, of its training with a principal in order to obtain the 3-year approved practical experience.

The Principal

  • The Principal shall to the best of his ability and power either personally or through his partner or partners or his senior assistants engage the registered student on such work and afford him such opportunities and experience as are necessary for the purpose of enabling the Registered Student to acquire the art and knowledge of a Certified Public Accountant in practice as a public accountant.
  • A Principal may appoint a qualified member from MICPA, CA ANZ or a GAA member body to act as Training Supervisor to assist him in carrying out his responsibilities.
  • A ratio of 4 registered students per Principal is recommended but much will depend on the Principal’s other commitments.
  • It is desirable for the Principal to be based at the same office or location as that of the registered students for whom he is responsible.
  • The Principal must personally conduct regular reviews of the registered students’ progress.
  • The Principal shall allow the student reasonable study leave.
  • The student should be provided access to resources such as a technical library, the Internet, professional journals, etc.

If a candidate resigns from the principal’s firm before completing his 3-year of practical experience , his registration as a candidate of the Institute will be deemed as terminated on that date unless a transfer of principal or stream has been executed.

Stream II

A Stream II candidate must work with an Approved Training Organisation (ATO) of the Institute. and attached with a Training Supervisor who has been a member of MICPA or ACCA or a member of member bodies of the Global Accounting Alliance (GAA) for at least 3 years post-qualification experience. Candidate must execute and submit an executed practical experience document to the Institute, of its training with a training supervisor in order to obtain the 3-year approved practical experience

The ATO

  • Monitors and supervises candidate’s work experience by a member of recognised accountancy bodies
  • Provides reasonable days of study leave to candidates
  • Allows candidates to access to resources such as a technical library, the internet, professional journals etc.
Special Stream II

Accounting degree undergraduates who fulfil the candidate registration criteria register as Special Stream II candidates.

Applicants must fulfill the following pre-requisites for registration as a candidate under Special Stream II:

  • Having completed 3 years of full-time study and is at the final year of a 4-year Bachelor of Accountancy degree programme accredited by MICPA or CA ANZ;
  • Having earned at least 90 credit hours of the  total course curriculum of which at least 24 credit hours are in accounting and related subjects and another 24 credit hours in business related subjects.

Special Stream II candidates are required to transfer to either Stream I or II or III upon completion of the degree programmes within a year from the date the results for the final examination of the Bachelor of Accounting degree are released.

Stream III

A candidate may register under Stream III provided they have fulfilled the following pre-requisites:

  • Having completed a degree in Accounting that has been accredited by MICPA and/ or CA ANZ (Australia and New Zealand) and
  • Having completed a Diploma in Accounting accredited by MICPA and pursuing the Professional Stage Examination.

A candidate who enrols in Stream III is not required to enter into a formal practical experience document with an Approved Training Employer upon initial registration.

Stream III candidates are required to transfer to either Stream I or Stream II in order to obtain the 3-year approved practical experience before applying for membership.

To register as a Stream candidate, please fill in the Form CPA 1.

Transfer of Stream

The candidate must inform the Institute promptly of any transfer of training supervisor or Approved Training Employer (ATE).

Please contact the Institute’s Student Affairs Department for information on registration as a candidate and transfer in streams of training.

Note: Submission of application of transfer to the Institute must be within 30 days from the 1st day of commencement with the new ATE. A penalty of RM 250 will be imposed for any late lodgement of transfer application with the Institute i.e. more than 30 days from the new commencement date.