Home Requirement For Membership

Requirement For Membership

BECOME A MEMBER

Benefits
  • E-mail alerts on latest technical updates and taxation news
  • Member’s rate for CPD events
  • Complimentary Tax Guardian, the Institute’s quarterly tax journal
  • Participation in CTIM branch activities
  • Opportunities to liaise with tax authorities
  • Members would carry the title of ACTIM, FCTIM or CTP
Eligibility
Associate Member (ACTIM)

Taxation Experience

5 years experience in practice or employment
relating to Malaysian taxation matters
(3 years for MIA registered Chartered Accountant); and

Professional/Academic Qualification:

CTIM professional qualification; or Other professional or academic qualifications

REQUIREMENTS

There are two classes of members, Associate Members and Fellows. The class to which a member belongs is herein referred to as his status. Any Member of the Institute, so long as he remains a member, may use after his name, in the case of a Fellow, the letters FCTIM, and in the case of an Associate, the letters ACTIM.

ASSOCIATE MEMBER
  1. Any person who has passed the Advanced Course examination conducted by the Department of Inland Revenue or the Inland Revenue Board Malaysia or the relevant examination conducted by Royal Customs Malaysia, as determined by the Council, and who has not less than five (5) years experience in practice or employment relating to Malaysian taxation matters approved by the Council;
  2. Any person whether in practice or in employment who for the purposes of the Income Tax Act, 1967 as amended or an advocate or solicitor of the High Court of Malaya, Sabah and Sarawak and who has had not less than three (3) years practical experience in practice or employment relating to Malaysian taxation matters approved by the Council;
  3. Any person who is registered with MIA as a Chartered Accountant with a Practising Certificate and who has had not less than three (3) years experience in practice or employment relating to Malaysian taxation matters approved by the Council;
  4. Any person who is registered with MIA as a Chartered Accountant and who has had not less than three (3) years practical experience in practice or employment relating to Malaysian taxation matters approved by the Council after passing the examinations specified in Part I of the First Schedule or the final examinations of the associations of accountants specified in Part II of the First Schedule to the Accountants Act 1967;
  5. Any person who is registered with MIA as a Licensed Accountant and who has had not less than five (5) years practical experience in practice relating to Malaysian taxation matters approved by the Council after admission as a licensed accountant of the MIA under the Accountants Act, 1967;
  6. Any Registered Student or Provisional Member who has passed the examinations prescribed under Article 13 (unless the Council shall have granted exemption from such examinations or parts thereof in accordance with Article 14) and who has had not less than five (5) years practical experience in practice or employment relating to Malaysian taxation matters approved by the Council;
  7. Any person who is a full member of any professional body approved by the Council or who has any other relevant qualification approved by the Council and who had not less than five (5) years practical experience in practice or employment relating to Malaysian taxation matters.
FELLOW MEMBER
A Fellow Member may be elected by the Council provided the applicant has been an Associate Member for not less than five (5) years and in the opinion of the Council, he is a fit and proper person to be admitted as a Fellow Member and has met any other requirements imposed by the Council.

    1. Continuous Professional Development
      Meet the number of CPD points set by the Ministry of Finance for Section 153 tax agent licence

*AND

    1. Demonstrated technical knowledge by having:
      1. Published articles (eg.Tax Guardian) or books on taxation, or
      2. Provided tax training within his/her organisation or to public, or (Please provide material such as slide or handout)
      3. Participated as speaker or chairperson in tax seminars

*OR

  1. Actively participated in CTIM activities
    1. As Council member, committee or sub committee member, branch chairman or branch committee, or
    2. Any other CTIM activities

(Please provide supporting evidence of any of the above activities that you have participated in)

* Candidate must fulfil criteria no.1 and, no.2 or no.3

PROVISIONAL MEMBERSHIP

A Registered Student who has passed the Institute’s examinations and who has not satisfied the requirements of practical experience for admission as a member may be admitted as a provisional member.

List of Recognised Professional Bodies

For purposes of membership application

  1. Malaysian Institute of Accountants (MIA)
  2. Association of Chartered Certified Accountants, UK (ACCA)
  3. Association of International Accountants, UK (AIA)
  4. Canadian Institute of Chartered Accountants (CICA)
  5. Chartered Institute of Cost and Management Accountants, UK (CIMA)
  6. CPA Australia
  7. Institute of Chartered Accountants in England and Wales (ICAEW)
  8. Institute of Chartered Accountants in Ireland
  9. Institute of Chartered Accountants of India (ICAI)
  10. Institute of Chartered Accountants of Scotland (ICAS)
  11. Institute of Chartered Secretaries and Administrators, UK (ICSA)
  12. Malaysian Institute of Certified Public Accountants (MICPA)
  13. Malaysian Institute of Chartered Secretaries and Administrators (MAICSA)
  14. Chartered Accountants Australia and New Zealand (CA ANZ)
CHARTERED TAX PRACTITIONER

A member who is engaged in public practice must hold a valid practising certificate issued by the Institute. The member can use the designation ‘Chartered Tax Practitioner’ or CTP.

Mandatory criterion

Licenced under Section 153, Income Tax Act 1967 (Section 153 licence) issued by the Ministry of Finance

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