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FAQs Approval & Licence Renewal of Auditor / Company Liquidator
  • What are the requirements to become an approved company auditor?

    The requirements to become an approved company auditor;

    1. Applicants must have five (5) years of accumulative working experience, on full time basis, which can be either Pre- & Post- MIA membership, but:
      1. At least one (1) year being a MIA member;
      2. At least three (3) years out of the five (5) years’ experience must be in audit practice; and
      3. One (1) year practice (out of the above three (3) years) in audit supervisory role**.
    2. Applicants who possess the relevant auditing experience but are no longer in an audit practice, is still eligible to apply at the point of submission, if he/she had;
      1. Left the Audit practice within three (3) years from the date of application; or
      2. Left the Audit Practice for more than three (3) years but has at least one (1) year recent working experiences in audit practice within the Malaysian environment prior to the submission for new application.
    3. Applicants having experiences in audit firm in other countries can also ed provided he/she has practiced at least one (1) year in Malaysian environment, on a full time basis.
    4. Applicants must be members of the Malaysia Institute of Accountant (MIA) and registered as a “Chartered Accountant”.
    5. Applicants must hold valid practicing certificate issued by MIA.
    6. First time applicants are required to attend the Public Practice Programme organized by MIA. The certificate of attendance is valid for three (3) years.
    Supervisory role means overseeing, managing and controlling audits consulting engagements including preparing financial reports and audit planning.
  • How long is the waiting period for a particular candidate before being called for an interview?

    2 months – 4 months.

  • Who are the interview panels and what are the aspects that are tested during the interview session?

    The interview panel for Company Auditors consists of:

    1. Representative from Accountant General Department (AGD) – Chairman
    2. Representative from Companies Commission of Malaysia (SSM)
    3. Representative from Malaysian Institute of Accountants (MIA)
    4. Representative from Securities Commission of Malaysia (SC)
    5. Representative from Central Bank of Malaysia (BNM)

    Scope of interview:

    1. Companies Act 2016
    2. Capital Market and Services Act 2007
    3. Securities Industry (Central Depositories) Act 1991
    4. Financial Services Act 2013
    5. Accountants Act 1967 & MIA By-Laws (on professional Ethics, Conduct and Practice
  • What actions should be taken if a candidate gets through the interview?

    A candidate required to submit to the Accountant General Department (AGD) the following:-

    1. Copy of provision letter of firm number issued by the SSM
    2. Copy of form under Section 265(4) Companies Act 2016, which is certified by the SSM
    3. Approval payment of RM500.00/- via BLESS e-payment module
    4. Certified copy of identification card.
  • What are the procedures to apply as an approved Company Auditors?

    Applicants must do the following:

    1. Register as an individual in BLESS System through http://www.bless.gov.my/bless
    2. Proceed to submit the application for audit approval through BLESS
    3. Submit Certified True Copy of all the relevant certificates as well as valid Practising Certificate
    4. Attach a sponsor letter from an accountant holding a valid audit license
    5. Pay RM500 via the e-payment module upon pass the interview session
  • What are the procedures for renewal of Company Auditors approval?

    Applicants must do the following:

    1. Register as an individual in BLESS System through http://www.bless.gov.my/bless
    2. Proceed to submit the application for audit approval through BLESS
    3. Attach Statutory Declaration signed by a Commissioner of Oaths
    4. Attach softcopy receipt for the current annual subscription paid to MIA
    5. Attach softcopy receipt for the latest Practising Certificate renewal fees paid to MIA
    6. Pay RM500 via the e-payment module
  • When the renewal application for Company Auditors approval should be submitted?

    Application must be submitted through BLESS within three (3) months prior to expiry date..

  • What actions should be taken if the Company Auditor’s approval period has lapsed?
    1. The auditor needs to renew the approval within one year from the last date of the previous approval renewed. During that period, he/she should not act as an auditor and not allowed to sign any audit report.
    2. If the auditor failed to renew the approval after one year lapsed, he/she need submit new application via BLESS and re-sit for the interview session.

Contact Us

Accountant General's Department of Malaysia (AGD)
Level 1-8, Ministry of Finance Complex,
No. 1, Persiaran Perdana, Precinct 2,
62594 Putrajaya.
    +603-8882 1000
    +603-8889 5821

Counter Operating Hours AGD Putrajaya
Monday - Thursday : 9.00 am - 4.00 pm
(Break hours : 1.00 pm - 2.00 pm)
Friday : 9.00 am - 4.00 pm
(Break hours : 12.15 pm - 2.45 pm)
Saturday, Sunday & Public Holidays : Close