ENTRANCE QUALIFICATION & EXEMPTION
The Institute has 3 categories of entry qualifications for its examination, the categories are as follows:
- STPM, ITS EQUIVALENT AND NON-ACCOUNTING RELATED DIPLOMA AND DEGREE
- ACCOUNTING DIPLOMA AND DEGREE – LOCAL AND OVERSEA QUALIFICATION
- PROFESSIONAL ACCOUNTING QUALIFICATION
1. STPM, ITS EQUIVALENT AND NON-ACCOUNTING RELATED DIPLOMA AND DEGREE
Applicants with STPM or its equivalent are eligible to sit for the Institute’s examination with the following requirements:
- Have attained the age of seventeen (17)
- Have obtained a SPM with credits in English Language and Mathematics and an ordinary pass in Bahasa Malaysia or its equivalent
- Have obtained principal level passes in at least two subjects (excluding Kertas Am/Pengajian Am) at the STPM examination or its equivalent.
(Refer to the list of qualifications equivalent to the STPM in Appendix 1-refer to student guide)
- Non-accounting degree, diploma and professional qualification from both local and oversea institution – are considered as meeting entry requirement
(Refer Appendix 2 for List of other entry level qualifications-refer to student guide)
Note: Applications with the above minimum entry qualification will not be granted any exemptions for the examination.
2. ACCOUNTING DIPLOMA AND DEGREE – LOCAL AND OVERSEA QUALIFICATION
Applicants who are not member of Malaysian Institute of Accountants (MIA) will be will be eligible for exemption at the discretion of the Council with the following qualifications:
- Recognised Degrees in Accounting – Local and oversea qualification
- Recognised Advanced Diploma in Accounting – Local and oversea qualification
- Recognised Diploma in Accounting – Local and oversea qualification
(Refer Appendix 3 for list of recognised local institutions of higher learning-refer to student guide)
3. PROFESSIONAL ACCOUNTING QUALIFICATION
Applicants who are a full member of Professional Accountancy Bodies with no taxation working experience will be eligible for subject exemption at the discretion of the Council.
(Refer Appendix 4 for List of Professional Accountancy bodies recognised-refer to student guide).
The Institute grants subject exemptions based on the qualifications attained and the relevance of the course content as determined by the Council. For non-relevant degree/diploma from both local and oversea institutions of higher learning, subject exemptions will be granted if the subject has been covered in the degree/diploma program for at least 2 semesters or one academic year.
The Council may at its discretion grant additional exemptions to registered students who have obtained relevant additional qualifications, abilities or experience by producing evidence to the satisfaction of the committee.