MICPA Conversion Programme


Specifically designed for non-accounting graduates, the MICPA Conversion Programme opens doors to those who are interested to pursue a career as a Certified Public Accountant (CPA) and Chartered Accountant (CA).


  1. To enhance the employability of university graduates
  2. To promote the MICPA Programme to non-accounting graduates
  3. To increase the number of professionally-qualified accountants in Malaysia


Upon completion of the Conversion Programme, MICPA will award candidates with a Certificate of Completion. Candidates will then be eligible to enrol for the Advanced Stage Examination (ASE) of the MICPA Programme.

Upon completing the Conversion Programme, candidates will also be entitled to apply for the Accounting Technician qualification. Admission requirements to be an Accounting Technician are the completion of the Professional Ethics module and completion of not less than 2 years of  practical experience.

Conversion Modules

Non-accounting graduates are required to complete eight modules of the MICPA Conversion Programme to be eligible to register and pursue the ASE.

  1. Financial Accounting 1 (FA1)
  2. Financial Accounting 2 (FA2)
  3. Management Accounting (MA)
  4. Taxation 1 (TAX1)
  5. Business and Company Law (BCL)
  6. Financial Reporting (FR)
  7. Business Strategy and Financial Management (BSFM)
  8. Auditing (AA)

Conversion modules can be attempted either on a full-time or part-time study basis. The modules can be taken in any order with the exception of FA1, FA2 and FR. Candidates are also required to take the examination in accordance with MICPA’s examination schedule.

Accounting Technician

Accounting Technician – Rights and Privileges

  1. Entitled to use the designation of Accounting Technician
  2. Accorded the same rights of memberships as a Certified Public Accountant (CPA) with the exception of the rights to vote at general meetings of the Institute and the rights to carry out any duty reserved to members who are CPAs
  3. Entitled to access the full range of services provided by the Institute to members


  1. Non-accounting degree holders from recognised universities
  2. Fourth year non-accounting students from recognised universities


Exemptions will be granted to candidates who have adequately covered the conversion modules’ subject matter at an undergraduate level. MICPA will carry out a detailed review of the syllabus in order to grant exemption(s) for any of the Conversion Programme modules.


The Programme can be completed within 12 months with classes held on weekends at the respective Universities.

Tuition Service Provider


University of Malaya

En. Muhammad Rezza
E-mail: cbe17@um.edu.my
Phone: +603-7967 3941

Programme Cost

Scale of Fees

MICPA Conversion Programme Brochure