Schedule of Fees

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The practice of professional services, notably financial auditing, has experienced tremendous changes in recent time. The professional standard demanded on the practitioners has become more stringent. Continuous up-grading of skills and adherence to professional pronouncement has become the order of the day. A reasonable level of remuneration will encourage the practitioners to maintain and up-grade the quality of services rendered.

This recommended practice guide sets out the basis for establishing a reasonable level of remuneration, commensurate with the provision of professional assurance services of an acceptable and recognized standard.

In developing this practice guide, the Malaysian Institute of Accountants (MIA) had conducted the following due process:

  • Determining the issues at hand;

  • Research into current practice within and outside of Malaysia;

  • Consultation with various stakeholders; and

  • Consultation with relevant regulatory authorities, where appropriate.

This document is recommended by the Public Practice Committee of MIA for issuance as the
Institute’s Recommended Practice Guide 7 (RPG 7).

This amended Guide replaces a similar one issued in 2007. This guide represents the best current practice endorsed by the Institute and comes into effect on 1 March 2010. This should apply to all work that commences on and after the effective date of this RPG.

Click here to view the guide (open in new window)