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WARNING: PERMISSION TO USE THIS HANDBOOK IS CONDITIONAL UPON YOU, THE USER, AGREEING TO THE TERMS AND CONDITIONS SET OUT HEREIN. BY VIEWING OR USING THIS HANDBOOK, YOU ARE DEEMED TO HAVE ACCEPTED THE TERMS AND CONDITIONS SET OUT HEREIN.

TERMS AND CONDITIONS OF USE OF HANDBOOK

The material contained in this Handbook is provided by the Malaysian Institute of Accountants (MIA) as part of its ongoing services to members of MIA (first copy complimentary) and the public, on the following terms and conditions. By accessing and/or using this Handbook, you, as user of this Handbook, indicate your acceptance of these terms and conditions.

  1. ACCOUNTANTS ACT 1967 AND RULES THEREUNDER:
    1. The Accountants Act 1967 (the “Act”) and the Rules made thereunder, namely the Malaysian Institute of Accountants (Membership and Council) Rules 2001, the Malaysian Institute of Accountants (Disciplinary) Rules 2002 and the Malaysian Institute of Accountants Qualifying Examination Rules 2002, are reproduced in this Handbook with the kind permission and consent of Percetakan Nasional Malaysia Berhad, the national printer for the Malaysian Government which holds the rights to publish the Government Gazette.
    2. The reproduction of the Act and the Rules made thereunder in this Handbook has been consented to by Percetakan Nasional Malaysia Berhad strictly on the basis that the user of this Handbook is not allowed to reprint or reproduce the Act and the Rules made thereunder, for commercial or public purpose or use, in whatever form. The Act and the Rules made thereunder are therefore reproduced in this Handbook for your own reference and personal consumption.
    3. In addition, you are reminded that the Act and the Rules made thereunder which are reproduced in this Handbook are not the official versions of the same as printed in the Government Gazette for the purposes of section 61 of the Interpretation Acts 1948 & 1967, and therefore do not constitute admissible prima facie evidence of the contents of the Government Gazette for the purposes of that section.
  2. INTERNATIONAL STANDARDS ON AUDITING & INTERNATIONAL AUDITING PRACTICE STATEMENTS
    1. The International Standards on Auditing (ISAs) and International Auditing Practice Statements (IAPSs) that are contained in this Handbook are reproduced herein with the kind permission and consent of the International Federation of Accountants (IFAC). All rights reserved. The approved text of all IFAC documents in this Handbook is that published by IFAC in the English language.
    2. The reproduction of the ISAs and the IAPSs in this Handbook has been consented to by IFAC strictly on the basis that the user of this Handbook is not allowed to reprint or reproduce the ISAs and the IAPSs, for commercial or public purpose or use, in whatever form. The ISAs and the IAPSs are therefore reproduced in this Handbook for your own reference and personal consumption.
  3. TERM OF USE:
    1. By accessing or using this Handbook or any part thereof, you shall be deemed to have accepted these terms and conditions in full.
    2. You are granted a non-exclusive right by MIA to use the Handbook strictly in accordance with the terms and conditions herein, which right commences upon your acceptance of the said terms and conditions (deemed so accepted by your access or use of this Handbook).
    3. MIA is however entitled to terminate this right of use if you breach any of the terms and conditions contained herein or if you cease to enjoy the rights of membership of MIA as conferred by the Act and the Rules made thereunder.
  4. DISCLAIMER OF WARRANTIES AND LIMITATION OF LIABILITY:
    1. This Handbook is provided to you by MIA on an “as is” basis without any express or implied warranty of any kind. While MIA has made every effort to ensure that the material contained in this Handbook is free from error and is up-to-date, MIA, the MIA Council, or its officers, employees or agents, do not warrant or make any representation whatsoever as to the accuracy, completeness, reliability, timeliness, adequacy or suitability for any particular purpose of the material in this Handbook.
    2. The material in this Handbook is subject to change and you should make your own enquiries as to whether the material in this Handbook is required to be updated from time to time. You should also keep up-to-date with the circulars and website notices that may be issued by MIA from time to time in respect of any changes or amendments to the material in this Handbook.
    3. You are solely responsible for assessing the accuracy, reliability, adequacy and suitability of the material in this Handbook.
    4. Although MIA has taken all reasonable care in the preparation and compilation of the material contained in this Handbook, MIA and each party providing the material displayed in this Handbook disclaim all and any liability or responsibility to any person for any errors or omissions in the contents of this Handbook or for anything done or omitted to be done by any such person in reliance whether wholly or partially, upon the whole or any part of the contents of this Handbook.
    5. Under no circumstances shall MIA, the MIA Council, its officers, employees or agents be liable for any loss or damage including without limitation, any loss of profits, business interruption, loss of information, incidental, special or consequential losses or damages suffered by you or any other person arising in contract, tort or otherwise that result from the access or use of, or reliance on, the currency or accuracy of the material contained in this Handbook or from the inability to use this Handbook.
    6. You agree that the information downloaded or otherwise accessed from this Handbook is obtained at your own risk and that you will be entirely responsible for any resulting damage to software, hardware or computer systems and/or any resulting loss of data howsoever caused.
  5. COPYRIGHT AND OTHER INTELLECTUAL PROPERTY RIGHTS:
    1. Save and except for the Act and the Rules made thereunder (the copyright for which is held by Percetakan Nasional Malaysia Berhad) and save for the ISAs and the IAPSs (the copyright for which is held by IFAC), the material contained in the Handbook is the property of MIA or its licensors and is protected by copyright, trademark and other intellectual property laws applicable in Malaysia. All rights reserved.
    2. You are responsible for obeying all applicable copyright and other intellectual property laws.
    3. You may access and display the material in the Handbook on a computer, monitor or other video display device, and make a print copy of any page or part thereof from the material in the Handbook, solely for your own personal use and reference, provided you do not modify the same in any way.
    4. Save for the above, you must not modify, copy, reproduce, distribute, republish, display, sell, create derivative works, communicate or convey to others, store in a retrieval system, transmit or export in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or otherwise use the Handbook or the material contained therein or any part thereof, in any way for commercial, public or other purposes.
    5. The MIA logo and name are the trademarks of MIA and must not be used as part of your business or work or in connection with any goods or services, save in accordance with the MIA Logo Guidelines and with the prior written consent of MIA.
  6. INDEMNIFICATION:
    1. You agree to indemnify and hold harmless, MIA, the MIA Council, its officers, employees and agents from any and all third-party claims, liability, damages, charges, costs (including but not limited to legal costs) and expenses, arising from your access or use of the Handbook or the material contained therein or from your failure to comply with the terms and conditions herein or from your violation of any applicable law.
  7. INVALIDITY AND VARIATION OF TERMS AND CONDITIONS:
    1. In the event that any or any part of the terms and conditions contained herein are determined by a court of law to be invalid, unlawful or unenforceable, that term/s or any part thereof shall be severed from the remaining terms to the extent that it is not enforceable. The remaining terms and conditions shall remain in full force and effect.
    2. MIA reserves the rights to vary these terms and conditions from time to time at its sole discretion and shall notify you of such variation by any means. Continued use of this Handbook shall be deemed as acceptance of such variation and the varied terms and conditions.
  8. WAIVER:
    1. Any failure on the part of MIA to insist upon or enforce strict performance of the terms and conditions herein shall not be construed as a waiver of any right or remedy of MIA in respect of any existing or subsequent breach of any term or condition herein.
  9. APPLICABLE LAW AND JURISDICTION:
    1. The applicable law governing the terms and conditions herein and the use of the Handbook is the law of Malaysia.
    2. By accessing and/or using this Handbook, you agree and accept that any disputes arising from or in connection with your access or use of this Handbook or the material contained therein, shall be governed by the Malaysian courts of law.

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