MIA's ethics CPE requirement: what changed and why it matters to clients

Accountants in Malaysia have always had to keep learning. What changed on 1 January 2026 is that part of that learning must now be about professional ethics, every year, for every member of the Malaysian Institute of Accountants (MIA). Here is what the rule says, how MIA checks it, and what it means if you are a business owner choosing an accountant. What the rule says MIA's Council approved the change in February 2025, and MIA's magazine Accountants Today announced it in May 2025. From 1 January 2026, every MIA member must complete at least 2 structured and verifiable CPE (continuing professional education) hours on professional ethics in each calendar year. The ethics hours are not extra. They sit inside the annual minimum that already existed. Under Section B110 of MIA's By-Laws, members must complete: - at least 20 structured and verifiable CPE hours in each calendar year, now including at least 2 hours on ethics - at least 120 CPE hours over every rolling three-calendar-year period, of which at least 60 must be structured and verifiable "Structured and verifiable" means learning with evidence behind it, such as a course, seminar or webinar with a certificate of attendance. MIA's guidance gives examples of ethics topics, including the Code of Ethics, independence, conflicts of interest, anti-bribery, anti-money laundering and whistleblowing. Ethics sessions within a broader programme, employer in-house training and webinars can count if they meet MIA's criteria. Who it applies to The rule applies to all MIA members, whatever their current role. MIA's FAQ is clear that a member who is not working in an accounting job still has to comply. Members who audit companies have a further requirement for renewing their audit approval: at least 10 of their 20 structured hours each year must relate to quality control, approved auditing and accounting standards, and/or professional ethics. MIA can grant exemptions from CPE to Chartered Accountants who meet set criteria, for example members aged 60 or above who have retired, homemakers not in full-time work, long-term carers, and those unemployed for more than 12 months. Members must apply, and MIA decides. How MIA checks it Members record their CPE online and make a compliance declaration by 31 December each year. MIA runs a CPE audit on a random sample of members, who must produce evidence when asked. The ethics hours are checked from the 2026 CPE audit onwards. CPE records are also reviewed when members renew a practising certificate (the previous year) or an audit licence (the previous two years), and when they ask MIA for a letter of good standing (the previous three years). MIA says failing the ethics requirement may affect a member's good standing and the renewal of their membership, and that it will take disciplinary action against members who wilfully fail to comply with CPE requirements. What may come next In June 2026, MIA issued an exposure draft proposing changes to Section B110. It would keep the 2 ethics hours and add a minimum of 2 structured hours on sustainability within the same 20. This is a proposal, not a rule in force. Check MIA's circulars for its final status. Why it matters to business owners When you hire an accountant, you are relying on their judgement as well as their technical skill. The new rule means every MIA member must spend time each year on the ethical side of that work, and must be able to show it. A few practical points: - In Malaysia, the word "Accountant" is protected under the Accountants Act 1967. Only people registered with MIA can call themselves accountants or practise as one. - You can check whether an individual or firm is registered using MIA's public Members/Firm Search on mia.org.my. - Members must keep their CPE up to date to stay in good standing and to renew practising certificates and audit licences. It is reasonable to ask your accountant whether they are an MIA member and hold a current practising certificate. Synco's accounting is done by Shukri Yusof & Co., Chartered Accountants (MIA firm no. NF1688).