Advanced Stage Examination


The Advanced Stage Examination (ASE) of the MICPA Programme is a unique collaboration between MICPA and Chartered Accountants Australia and New Zealand (CA ANZ) which offers 2 qualifications and memberships upon completion of the following components undertaken in tandem:

  • 5 modules of the Programme
  • 3 years of mentored approved work experience with an Approved Training Employer (ATE)

The modules are designed to be self-study, to provide candidates with the autonomy to manage their time whilst coping with their work schedules.  Ample resources are available, including access to an online learning portal to support a candidate’s progress through the Programme.

This combination creates an environment that encourages our candidates to develop strong technical skills, appropriate values, ethics and attitudes, outstanding professional competence and an exciting future in which they are capable of making a positive contribution to the profession and society.

Our holistic approach to the development of competencies fulfils employer and public expectations that our CPAs can be relied on to provide accurate, complete and independent information and advice.

Since 2019, candidates have the option of undertaking the modules on a full-time basis, and can complete all 5 modules prior to commencing the mentored practical experience with an ATE.

Graduates of our Programme are entitled to memberships with both MICPA and CA ANZ, and therefore the use of 2 titles – Certified Public Accountant, Malaysia or CPA (M), and Chartered Accountant, Australia & New Zealand, or CA (ANZ).

Programme Modules


There are 5 modules in the ASEF. Click on the module name to view the course descriptions:

Note: The Taxation module will be based on Malaysian tax laws and regulations.
Capstone Pyramid Diagram (Advanced Stage)

The ASE assessments are open book to ensure candidates develop a strong understanding of technical concepts and the necessary application skills. Material and resources in hard copy are permitted into the exam hall.

Entry Requirements & Exemptions Granted

Recognised Qualifications

Direct entry into the ASE is a Degree in Accounting from universities accredited by MICPA or CA ANZ.

List of universities accredited by MICPA
List of universities accredited by CA ANZ

Candidates must have completed core accounting subjects at university-level in order to commence the Programme. Our Education Department will review your academic transcripts and inform you if there are any pre-requisite subjects that need to be completed at the point of registration as a candidate of the Programme.

Non-accounting degree holders from accredited universities will need to undergo the Conversion Programme before embarking on the ASE.

Information on the MICPA Conversion Programme
Practical Experience

We require candidates to be employed with an Approved Training Employer (ATE) whilst pursuing the MICPA Programme.

List of ATEs
Practical Experience Requirement

However, we do allow candidates to commence 2 modules (Financial Accounting & Reporting and Taxation) prior to being employed, on condition that they secure employment with an ATE prior to commencing the remaining 3 modules.

Plan Your Journey

Candidates are given a duration of 8 years from the time of registration to complete the MICPA Programme.

There are 3 terms offered each year, and candidates are allowed to sit for up to (2) Technical Modules (1) module per term.

The 4 technical modules must be completed (in any order) before moving on to the final Capstone module.

It is important to note the module enrolment dates and ensure that the candidate registration process is complete well before enrolling for your first module.

Scheduling – refer to the Advanced Stage Examination timetable for complete dates
Tuition Service Providers


Although the Programme is designed to be self-study, tuition classes are available for those who require additional support to supplement their study and understanding of the module content. Please note that tuition fees are not included in the module examination fee. There are full-time and part-time tuition classes available. For more info and to register for tuition, may contact the following:



1) KYS Business School

Pn. Nurul Nazurah
Phone: +606-253 0640 / 0642 /0643


2) Sunway TES

Ms. Theresa Soh

Mr. Samuel Mogan

Phone: +603-7491 8622


3) Tunku Abdul Rahman University College 

Mr. Lee Kim Chai
Phone: +603-4145 0123 ext. 3373


4) Taylor’s College

Ms. Jean Tai
E-mail :
Phone : +6011-5406 9556 / Direct Line : +603-5629 5335

Ms. Geetha
E-mail :
Phone : +603-5629 5059


5) University of Malaya

En. Muhammad Rezza
Phone: +603-7967 3941


6) MARA University of Technology

Associate Professor Dr. Norli Ali
Phone: +603-3258 7301


7) UOW Malaysia KDU College

Mr. Chan Tze Kang.
Phone: +6018-8724 298
Direct Line: +603-5565 0548

Tuition Support

Candidates who require additional tuition support for the modules may contact Sunway-TES Sdn Bhd.

The MICPAProgramme in 2014

Fact Sheet
Timetable for 2013 – 2015
Programme Costs
Advanced Stage Examination Brochure

As I progressed through the modules, I realized that the Programme is structured to link all the technical modules giving candidates a holistic view of the required knowledge of a Chartered Accountant. The programme helped me to first understand important concepts and equipped me to improve on my application skills, which is an essential skill in the working world.

Chee Heng Luen
Gold Medal Winner of MICPA’s Taxation and Audit & Assurance Modules
Employee of Ernst & Young
Bachelor of Accounting Graduate, Monash University, Australia

Student Testimonial - Chee Heng Luen

The Programme allows candidates to manage their study time as it is self-study, which has helped me develop my time management skills. The assignments and case studies have enhanced my technical knowledge and analytical thinking skills.

Joanne Wan
Gold Medal Winner of MICPA’s Management Accounting & Analysis and Audit & Assurance Modules
Employee of RSM Robert Teo, Kuan & Co, a member firm of RSM International
Bachelor of Accounting Graduate, Universiti Malaya (UM), Malaysia

Student Testimonial - Joanne Wan

Tuition Service Providers