开设会计楼

PrinceBB

想请问这里有人开会计楼吗? 除了必须有资金和MIA会员外,国内开会计楼的条件还有哪些?

hopeless84

auditor license 咯

ks_w

在拿audit license之前，要成为MIA会员。还要先拿到practising certificate。过后才可以开non-audit 的公司。

PrinceBB

回复 3# ks_w

拿到MIA后的AUDIT LICENSE有什么要求才能申请?

ks_w

Audit Licencing Requirement

Members are hereby informed that effective 1st January 2006 the Ministry of Finance has further amended the audit licensing requirements. The new requirements are as follows:-
1. Applicants must possess three (3) years of continuous relevant and sufficient audit experience; and
2. Applicants must have attended the Public Practice Programme organised by the
Institute prior to the submission of the application.

For applicants who possess the relevant audit experience but are no longer in the audit field, at the point of submission, he/she must :-
1. Possess three (3) years of continuous audit experience in the time period of four (4) years before submission of the application; and
2. Have attended the Public Practice Programme organised by the Institute.

The three (3) years of continuous experience as mentioned above must be post
membership of the Institute. The existing requirements to apply for the audit licence whereby applicants must be members of the Institute registered as a “Chartered Accountant” and applicants must hold valid practising certificate as a “Chartered Accountant” still remains.

PrinceBB

回复 5# ks_w

换句话说,除了持有MIA外,还要在会计楼有相关的3年工作经验~

谢谢你哦KS_W,对了,请问你在会计楼工作吗?

ks_w

你还没说是要开audit firm or non-audit firm.

是的，要有会计楼相关的3年工作经验。而且，audit license的申请还需要一位audit license holder写一封信sponsor你去面试的。

是的。在会计楼工作

PrinceBB

你还没说是要开audit firm or non-audit firm.

是的，要有会计楼相关的3年工作经验。而且，audit licen ...
ks_w 发表于 28-2-2010 10:45 AM

AUDIT FIRM和NON AUDIT FIRM有什么不同？

＂audit license的申请还需要一位audit license holder写一封信sponsor你去面试的＂，问题是对方是同行，会推荐自己去面试吗？

ks_w

audit firm - 是可以签audit report的。
non-audit firm - 除了audit不能做, 其他什么都可以做的

至于sponsor,那就要靠你自己努力去找了。

cco1945

开NF 的 话 不 需 要 有AUDIT LICENSE
开AF 就 必 须 有AUDIT LICENSE 了

cleverdragon

回复 10# cco1945

如果要申請NF的話﹐ 需要什麼樣的條件﹖
它的申請步驟是怎樣﹖
NF Vs Management?
哪個比較好呢﹖

ks_w

Setting up Public Practice

Public practice is governed by the Act, the Rules and the By-Laws (On Professional Conduct and Ethics) of the Institute.

Under the Act, the person must be a member of the Institute, and is prohibited from public practice through a body corporate save where this is allowed by other statutes for limited areas of public practice, namely tax.

A member, in most instances, is allowed to be engaged in public practice as a sole practitioner or in partnership only with another member(s) as the Act and By-Laws prohibits the sharing of profits with non-members. All firms in public practice are described as firms of chartered accountants (or licensed accountants, where applicable).

Only members registered as chartered accountants with valid practising certificate can describe and hold themselves out as chartered accountants in public practice and are able to set up firms providing public practice services. Members in public practice may carry out public practice services such as accounting, audit, liquidation, tax and other related services. However, the practice of audit, liquidation and tax are licensed under other legislation.

Members also have to have their principal or only place of residence in Malaysia to be in public practice in Malaysia.

Members who wish to set up a practice must first obtain the approval of the Institute on the use of the firm's name. It should not be a trade or association name. Upon the setting-up of his firm, the practice must be registered with the Institute.

Accounting

No additional licensing requirements are needed but members who do not posses an audit licence (issued by the Accountant General's Office) can only register their firms as non-audit firms.

Audit

To be an auditor a member must be in possession of an audit licence granted by the Accountant General's Office pursuant to the Companies Act 1965.

The requirements for applying audit licence are as follows:-

1.
Applicants must possess three (3) years of continuous relevant and sufficient audit experience; and
2.
Applicants must have attended the Public Practice Programme organised by the Institute prior to the submission of the application.

For applicants who possess the relevant audit experience but are no longer in the audit field, at the point of submission, he/she must :-

1.
Possess three (3) years of continuous audit experience in the time period of four (4) years before submission of the application; and
2.
Have attended the Public Practice Programme organised by the Institute.

The three (3) years of continuous experience as mentioned above must be post membership of the Institute. The existing requirements to apply for the audit licence whereby applicants must be members of the Institute registered as a ''Chartered Accountant'' and applicants must hold valid practising certificate as a ''Chartered Accountant'' still remains.

Liquidation

To be a liquidator, an individual has to possess an audit licence for at least one(1) year and have passed an interview conducted by the Accountant General's Office. Licences are issued by the Accountant General's Office pursuant to the Companies Act, 1965.

Tax

The issuance of a licence to be a tax agent is governed by the Income Tax Act, 1967.

A licence is only granted after the applicant has passed an interview conducted by the Inland Revenue Board.

The practice of taxation may be carried out under a body corporate. However, it has to be established as a separate entity from that of a public practice and may not be referred to as a tax consultant or tax adviser. Only members who hold themselves out as chartered accountants with valid practising certificates may use these descriptions under a sole proprietorship or a partnership. A body corporate cannot be described as chartered accountants and it cannot be registered as a member firm of the Institute.

Other Related Services

Other related services include management consultancy and corporate services such as secretarial services. Where these services are provided under the same accounting firm or tax firm or audit firm, no new licencing requirements is required.

However if a member carries out management consultancy and certain corporate services other than secretarial services, he/she will be required either to incorporate a limited liability company pursuant to the Companies Act, 1965 or practise as a sole proprietorship or partnership pursuant to the Registration of Businesses Act, 1956.

A chartered accountant without a valid practising certificate may set up a corporate entity to provide management and corporate consultancy services but he or she cannot be registered as a member firm of the Institute and should not hold himself or herself out as a chartered accountant when describing his or her corporate activities. The company is also not allowed to describe itself as an entity of chartered accountants.

Compliance with Legislation

It is incumbent upon members who are in practice to have the requisite knowledge and to comply with all the ethical and statutory requirements. The statutory enactments and the subsidiary legislations passed pursuant to the powers provided under the respective Acts should be referred to consistently. The following Acts and the subsidiary legislations thereto should be referred:

-
The Accountants Act, 1967 (as amended)
-
The Institute's (Membership and Council) Rules 2001
-
The Institute's (Disciplinary) Rules 2001
-
The Institute's Qualifying Examination Rules 2001
-
The Institute's By-Laws (On Professional Ethics, Conduct and Practice) (as amended and revised from time to time)
-
The Companies Act, 1965
-
The Income Tax, 1967
-
The Service Tax Act, 1975
-
By-Laws of the Local Authorities
-
Employment Legislation

In addition members should be aware of legislative requirements of specific services provided by the practice such as the recruitment of personnel requires the practice to be licensed under the Private Employment Agencies Act, 1981. Generally members should keep themselves informed of current laws and applicable legislation relevant to their practice and work.

ks_w

management firm属于NF的。

PrinceBB

management firm属于NF的。
ks_w 发表于 4-3-2010 11:05 PM

我还是不明白，NON－AUDIT FIRM是不是可以做账但不可以查账？

ks_w

是的。。。。

我还是不明白，NON－AUDIT FIRM是不是可以做账但不可以查账？
PrinceBB 发表于 9-3-2010 04:50 PM

PrinceBB

是的。。。。
ks_w 发表于 9-3-2010 10:02 PM

明白了,谢谢~

如果我想走向开会计楼的路上,可以给我一些建议吗?比如现在我是否应该转去会计楼工作呢?还是PART TIME做账?那么LICENCE要怎么获得比较实际?

ks_w

如果真的想那audit license, 就一定要在accounting firm做的。没办法了。
况且，accounting firm学东西比较多及快。

新人物

Audit firm 是最好赚的，除了Audit价钱有变动外其它价钱全都是固定的，　
但不时那么容易开一间Audit firm啦。。

ks_w

有accounting firm想卖吗？最好是有accounts, audit & tax的。