CPE ! FREE

Transcription

CPE ! FREE

Winner of
HUMAN RESOURCES
MINISTER AWARD 2011
TRAINING PROVIDER CATEGORY
CPE
NOVEMBER / DECEMBER 2014
MIA Continuing Professional Education
(CPE) Series
www.mia.org.my/cpe
CHECK OUT OUR
GST PROGRAMMES!
SPECIAL CPE EVENTS
HIGHLIGHTS 2014
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FOR DETAILS!
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Attend MIA International Accountants Conference 2014 on
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Integrity in Business Practice
Date : 11 November 2014 (Tuesday) | Time : 9:30 am to 12:30 pm | Venue : MIA Kuala Lumpur
Strictly online registration at http://www.mia.org.my/new/1_event_detail.asp?id=EDUCO141111B
MFRS & Accounting
A Comprehensive Workshop on Deferred Taxation
Are you familiar with the advanced principles of Deferred Taxation? Through this course, you
can understand the principles and learn how to apply the advanced techniques of computing
Deferred Taxation, in line with the Malaysian Accounting Standards Board’s MFRS 112,
Income Taxes.
OBJECTIVES
At the end of this workshop, participants
will be:
• Knowledgable in the advanced principles
of Deferred Taxation.
• Able to apply the principles and advanced
techniques of computing Deferred
Taxation.
• Updated in the new approach to
tax effect accounting as required in MFRS
112 – Income Taxes.
OUTLINE
DAY ONE
• Introduction to Deferred Taxation
• Timing differences versus Permanent
differences
• The Balance Sheet Liability Method
• Unused Tax Losses and Unused
Tax Credits
• Measurement of Deferred Taxes
DAY TWO
• Tax effects of Non-current Assets
classified as held for sale
• Tax effects of Items Recognised Outside
Profit or Loss
• Tax effects of Investment Properties
• Tax effects of Agriculture Businesses
• Tax effects of Compound Financial
Instruments
• Tax effects arising in Business
Combinations
• Tax effects of Tax Incentives
• Presentation and Disclosure:
Requirements of MFRS 112
METHODOLOGY
This practical workshop will be conducted
in lecture format and participants will be
required to engage in case studies through
discussions and exercises. Participants
must bring along their notebooks for this
purpose.
WHO SHOULD ATTEND
• Directors (Financial & Non-financial)
• Financial Controllers
& Finance Managers
• Accountants & Auditors
• Company Secretaries
• Academicians
• Fund & Investment Managers
DATE, VENUE & CONTACT INFO
Date
: 3 & 4 November 2014
Venue : Hilton Petaling Jaya
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
Member Firm’s Staff
or Sponsored Staff Non-member
Claimable
Institut Akauntan
Malaysia
: RM 1,000
: RM 1,100
: RM 1,200
FACILITATOR
TAN LIONG TONG
MFRS & Accounting
Comparing Salient Features of PERS vs MPERS
On 14 February 2014, the MASB announced that all private entities would be required to apply
a single financial reporting framework, the MPERS, effective on 1 January 2016. This deadline
leaves little time for “Sendirian Berhads” to get a better understanding of the differences
between the existing PERS and the MPERS.
OBJECTIVES
This course aims to help participants:
• Understand the salient sections of
MPERS.
• Make a comparison between the
existing PERS.
• Comprehend the financial impact of
MPERS.
• Plan for the implementation and
transition to MPERS.
OUTLINE
A comprehensive and comparative review
of the upcoming MPERS:
• Financial statement presentation
• Statement of financial position
• Statement of comprehensive income
• Statement of changes in equity
• Notes to the financial statements
• Accounting policies, estimates and
errors
• Statement of cash flows
• Consolidated and separate financial
statements
2
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• Business combination and goodwill
• Basic financial instruments
• Other financial instruments issues
• Investment property
• Inventories
• Investments in associates
• Investments in joint ventures
• Property, plant and equipment
• Intangibles other than goodwill
• Leases
• Provisions and contingences
• Revenue
• Borrowing costs
• Impairment of assets
• Foreign currency translation
• Events after end of reporting period
• Related parties
• Transition to MPERS
(Please see full brochure for details)
METHODOLOGY
Lecture supported with comprehensive
discussions, extensive use of illustrative
examples as well as case studies.
www.mia.org.my/cpe
WHO SHOULD ATTEND
• Financial Controllers & Finance Managers
• Academicians
Date
: 6 & 7 November 2014
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
PROGRAMME FEE
Member
FACILITATOR
LIM GEOK HENG
: RM 1,000
: RM 1,100
: RM 1,200
Claimable
Institut Akauntan
Malaysia
MFRS & Accounting
Applying the Principles of MFRS/FRS 111 – Construction Contracts,
IC Interpretation 15 – Agreements for the Construction of Real
Estates and MFRS 15 – Revenue from Contracts with Customers
On 2 September 2013, the MASB announced that transitioning entities shall be required to apply the
MFRS framework for annual periods beginning on or after 1 January 2017. Transitioning entities
comprise entities that are within the scope of MFRS 141 and/or IC Interpretation 15 including parent
organisations, significant investors and joint ventures. Transitioning entities involved in real estate and
agricultural industries have been given the option to continue applying the FRS framework. For the real
estate industry, MFRS 15 is expected to enable property developers to recognise revenue progressively.
OBJECTIVES
• Apply the underlying principles when
accounting for revenue under MFRS 111
– Construction Contracts and FRS 201 –
Property Development.
• Determine the impact of IC Interpretation
15 – Agreements for the Construction of
Real Estates.
• Recognise revenue progressively under
the stipulated conditions in MFRS 15 –
Revenue from Contracts with Customers.
OUTLINE
• MFRS/FRS 111 and IC Interpretation 15
- Introduction to MFRS/FRS 111 –
Construction Contracts
- How IC Interpretation 15 will affect
revenue recognition for a property
developer in the absence of FRS 201 –
Property Development Activities
- Managing the expectations of affected
parties when IC Interpretation 15 is
applied
- What will be the impact on construction
contracts and property developers
under MFRS 15
- Conditions to be complied with
before revenue can be recognised
progressively for property developers
• Property Development Activities and
Construction Activities
- Objective and scope
- Similarities and differences in
accounting for FRS 201 and MFRS/FRS
111
- Revenue recognition under MFRS/FRS
111 and FRS 201
- Contract costs for contractors and
developers
- Accounting for common costs
- Applying the percentage of completion
for contractors and developers
- Recognition of anticipated losses
- Changes in estimates
- Applying MFRS/FRS 123 – Borrowing
Costs under MFRS 111 and FRS 201
- Practical applications
METHODOLOGY
Comprehensive lecture supported with
interactive discussions, case studies and
Q&A sessions.
WHO SHOULD ATTEND
• Financial Controllers & Finance Managers
• Academicians
Date
: 10 November 2014
Venue : Hotel Armada Petaling Jaya
Contact : Qistina
Tel
: 03 2279 9334
Fax
: 03 2273 5167
PROGRAMME FEE
Member
Claimable
Institut Akauntan
Malaysia
: RM 450
: RM 500
: RM 550
FACILITATOR
OH AI SIM
MFRS & Accounting
A Comprehensive Review of Malaysian Private Entity
Reporting Standards (MPERS)
In February 2014, the MASB announced the issuance of the Malaysian Private Entity Reporting
Standards (MPERS). Private entities must implement the MPERS for annual financial periods
beginning on or after 1 January 2015. MPERS is expected to be simpler to apply compared
to PERS, but it contains recognition and measurement principles that businesses needs to
consider before choosing appropriate accounting policies under MPERS.
OBJECTIVES
This course aims to:
• Highlight the salient technical features of
each section in MPERS.
• Provide application guidelines.
• Explain new technical requirements that
was not applicable in previous PERS.
• Provide a high level technical comparison
between PERS and MPERS.
OUTLINE
This course will review and analyse all 35
sections in PERS.
• Private Entities
• Concepts and Pervasive Principles
• Financial Statement Presentation
• Statement of Financial Position
• Statement of Comprehensive Income and
Income Statement
• Statement of Changes in Equity and
Statement of Income and Retained
Earnings
• Statement of Cash Flows
• Notes to the Financial Statements
• Consolidated and Separate Financial
Statements
• Accounting Policies, Estimates and
Errors
• Basic Financial Instruments
• Other Financial Instruments Issues
• Inventories
• Investments in Associates
• Investments in Joint Ventures
• Investment Property
• Property, Plant and Equipment
• Intangible Assets other than Goodwill
• Business Combinations and Goodwill
• Leases
• Provisions and Contingencies
• Liabilities and Equity
• Revenue
• Government Grants
• Borrowing Costs
• Share-based Payment
• Impairment of Assets
• Employee Benefits
METHODOLOGY
Lectures and illustrations with open
discussions.
WHO SHOULD ATTEND
• Advisors & Tax Agents of private entities
• Auditors & Accountants
• Directors
Date
: 19 & 20 November 2014
Venue : Concorde Hotel, Kuala Lumpur
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
Claimable
Institut Akauntan
Malaysia
: RM 1,050
: RM 1,150
: RM 1,250
FACILITATOR
DANNY TAN BOON WOOI
www.mia.org.my/cpe
3
MFRS & Accounting
How IFRSs Affect Audit Procedures and Evidence
Over the years, Accounting Standards were subject to numerous changes in fundamental
concepts and technical contents that directly affect how audit evidence is measured. One
of the most important change to IFRS over the years is the increasing use of judgement by
management, both in recognising assets, liability, income and expense as well as the use of
fair value and complex mathematical models to estimate value.
OBJECTIVES
• Distinguish the difference between
technical and judgemental requirements.
• Highlight the technical requirements in
selected IFRS.
• Design audit programmes to specific
requirements.
• Explain the fundamental audit risk when
financial information is netted.
• Be aware of the audit risk when applying
an IFRS in isolation to a specific event.
• Integrate and link the application
of different IFRS so that financial
statements are presumed to be fairly
presented.
• Understand the various measurement
basis used and how to determine that
sufficient appropriate audit evidence have
been collected.
• Understand the recognition criteria for
assets, liability income and expense.
• Analyse the inherent audit risk of using
judgement in applying accounting policies
and estimating uncertainty under IFRS.
• Highlight the importance of making
technical and/or judgemental decision on
whether to disclose certain information.
OUTLINE
• Highlight the critical technical
requirements of selected IFRSs that
auditors should consider when gathering
audit evidence
• Auditing of assets and liabilities to ensure
compliance with IFRS
- Recognition criteria
- Measurement requirements
- Checking appropriate input use in
deriving value
METHODOLOGY
Lecture supported with case studies,
illustrations of published financial
statements and interactive discussion.
WHO SHOULD ATTEND
• Company Accountants
• Finance Directors & Managers
• Listed company Reporting Accountants
• Internal & External Auditors
• Academics
• Regulators of Financial Statements
• Advisors to companies preparing for
listing
Date
: 21 November 2014
Venue : Concorde Hotel Kuala Lumpur
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
Claimable
Institut Akauntan
Malaysia
: RM 550
: RM 600
: RM 650
FACILITATOR
DANNY TAN BOON WOOI
MFRS & Accounting
Advanced Principles of Business Combinations
and Consolidation
MFRS 3–Business Combinations requires that an acquirer must be identified regardless of the
form of the combination. In some business combinations involving exchanges of equity shares,
a subsidiary may be identified as the acquirer; in which case the acquirer applies the reverse
acquisition accounting of the Standard. It is therefore imperative that accountants keep
abreast with latest developments in accounting for business combinations and consolidation.
OBJECTIVES
This is an intensive one-day course that
focuses on the application aspects of the
MFRS 3, MFRS 10, MFRS 11 and the revised
MFRS 128. The programme aims to update
participants with the latest thinking on
the subject of business combinations and
consolidation in the two revised standards.
At the end of the course, participants should
be able to understand and apply the new
requirements on accounting for business
combinations and consolidation.
OUTLINE
• Reverse Acquisition Accounting
• MFRS 3–Business Combinations
• MFRS 10–Consolidated
Financial Statements
• MFRS 11, MFRS 127 Revised and
MFRS 128 Revised
4
METHODOLOGY
This course consists of a combination of
lectures, discussions and exercises. The
course leaders will explain the relevant
standards and principles relating to the
topics. He will also illustrate how the
consolidation adjustments should be
amended to meet the requirements of
MFRSs. Discussions with participants will
follow after each relevant topic.
WHO SHOULD ATTEND
• Finance Managers
• Fund Managers
• Investment Analysts
• Academicians
www.mia.org.my/cpe
Date
: 2 December 2014
Venue : Concorde Hotel, Kuala Lumpur
Contact : Qistina
Tel
: 03 2279 9334
Fax
: 03 2273 5167
PROGRAMME FEE
Member
FACILITATOR
TAN LIONG TONG
: RM 550
: RM 600
: RM 650
Claimable
Institut Akauntan
Malaysia
MFRS & Accounting
Malaysian Private EntitiesReporting Standards (MPERS)
– An Overview and Practical Approach
Since 2006, private entities in Malaysia have been applying the Private Entity Reporting
Standards (PERS) for financial reporting. Essentially a rebranding of the MASB accounting
standards, the PERS allowed Malaysian private entities to operate without applying the
MFRS/FRS framework.
OBJECTIVES
This course aims to help participants by:
• Making a comparison between the
existing PERS, MPERS and IFRS for
SMEs.
• Providing a clear understanding of the
accounting principles and concepts of
major sections of the MPERS.
• Equipping preparers and users of
financial statements of private entities
with the knowledge and skills to comply
with the presentation and disclosure
requirements of the MPERS.
OUTLINE
Overview of the following sections of
MPERS
• Private Entities
• Financial Statement Presentation
• Statement of Financial Position
• Statement of Comprehensive Income
• Statement of Changes in Equity
• Statement of Cash Flows
• Notes to the Financial Statements
• Consolidated and Separate Financial
Statements
• Accounting Policies, Estimates and
Errors
• Basic Financial Instruments
• Other Financial Instruments Issues
• Inventories
• Investments in Associates
• Investments in Joint Ventures
• Investment Property
• Property, Plant and Equipment
• Business Combinations and Goodwill
• Leases
• Revenue
• Borrowing Costs
• Income Tax
• Foreign Currency Translation
• Specialised Activities
• Transition to MPERS
WHO SHOULD ATTEND
• Accountants
• Auditors
• Finance Managers & Executives
• Academicians
METHODOLOGY
Illustrated examples, comparison charts
and case studies on selected private
entities.
FACILITATOR
LIM GEOK HENG
Date
: 3 & 4 December 2014
Venue : Pullman Kuala Lumpur Bangsar
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
Claimable
Institut Akauntan
Malaysia
: RM 1,000
: RM 1,100
: RM 1,200
MFRS & Accounting
MFRS / IFRS Overview and Update - Preparing for 2015
Keeping up-to-date with MFRS/IFRS can be a daunting task for accountants because of the
constant changes due to improvements, amendments and new issues. This course attempts to
make the task easier by giving an overview on the existing Standards and a brief on the recent
exposure drafts and discussion papers.
OBJECTIVES
• Prepare for IFRS that are effective in
2014 and are applicable to financial
statements with period ending in 2014.
• Stay up-to-date with the IFRS effective on
2015.
• Understand how MFRS/IFRS influences
management practices and audit
procedures as well as their impacts
on the financial performance, financial
positions, and implications on financial
ratios.
• Appreciate the current developments
in MFRS/IFRS as well as their
implementation and likely impacts in the
future.
OUTLINE
• Overview of selected Standards
- Presentation and Disclosure of
Financial Statements
- Accounting Policies and Accounting for
Taxation
- Revenue recognition and measurement
- Standards Affecting measurement of
Assets and Liabilities
- Liabilities (Accounting for obligations)
- Tangible and Intangible Assets
- Financial Instruments
- Business Combinations, Subsidiaries,
Associates and Joint Ventures
• IFRS Technical Update
- IASB’s current work plan
- New and Amended IFRSs
»New and revised standards issued in
2013
»New and revised standards issued in
2014
- Exposure Drafts
»Exposure Drafts issued in 2013
»Exposure drafts issued in 2014
- Discussion Papers
METHODOLOGY
Lectures supported with practical
illustrations and interactive discussions.
WHO SHOULD ATTEND
• Directors & Partners
• Audit Committees
• Senior Accountants & Auditors
• Financial Controllers & Managers
• Academicians
• Any personnel responsible for preparing,
reporting, reviewing or auditing financial
statements
Date
: 4 & 5 December 2014
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
PROGRAMME FEE
Member
Claimable
Institut Akauntan
Malaysia
: RM 1,050
: RM 1,150
: RM 1,250
FACILITATOR
DANNY TAN BOON WOOI
www.mia.org.my/cpe
5
MFRS & Accounting
Accounting for Agriculture
- New Models for Bearer Plants and Produce Growing on Trees
Financial reporting in Malaysia converged to the IFRSs in 2012. However, Agriculture Entities
are given the option to either adopt the New MFRS Framework or utilise the Transitioning
Entity Exemption to continue with the original FRS Framework until 1 January 2014. Hoping
for a revision to IAS 41, many Agriculture Entities have chosen the exemption because they
find the Fair Value requirement in IAS 41 too complex or costly to implement.
OBJECTIVES
This course aims to help participants
understand:
• The requirements of IAS 41.
• The amendments for bearer plants and
produce growing on trees.
• The fair value measurement principles
prescribed.
• The application of cost-based models on
bearer plants.
• The potential impact on existing entities.
OUTLINE
• Introduction – Objective and Scope
• Definitions: Agriculture
• Biological Assets and Agricultural
Produce
• Recognition of Biological Assets (Bearer
Biological Assets versus Consumable
Biological Assets) and Agricultural
Produce
• Measurement of Biological Assets and
Agricultural Produce
• Gains and Losses of Fair Value Changes
• Inability to Measure Fair Value Reliably
• Analysis of Price Change versus Physical
Change
• Agriculture: Bearer Plants, Amendments
to IAS 16 and IAS 41
• Government Grants Related to
Agriculture
• Presentation and Disclosure
Requirements
• Cases and Examples on Plantation
Operations, Aquaculture and Livestock
– using the Fair Value Model and using
Cost Model
• Applying MFRS 13, Fair Value
Measurement, to Bearer Biological
Assets
METHODOLOGY
This course will be conducted in a lecturecum-discussion style. Question and answer
sessions, examples and cases that are
related to Agriculture are also included.
WHO SHOULD ATTEND
• Financial Controllers & Finance
Managers
• Fund Managers & Investment Analysts
• Academicians
Date
: 8 December 2014
Venue : Pullman Kuala Lumpur Bangsar
Contact : Qistina
Tel
: 03 2279 9334
Fax
: 03 2273 5167
PROGRAMME FEE
Member
Claimable
Institut Akauntan
Malaysia
: RM 550
: RM 600
: RM 650
FACILITATOR
TAN LIONG TONG
MFRS & Accounting
Preparing to Transit from PERS to MPERS
- Are You Ready for the First-time Adoptions?
Malaysian Private Entity Reporting Standards (MPERS) will be replacing the existing
PERS starting 1 January 2016. Private entities shall comply with either MPERS in its
entirety or MFRS in its entirety from that date onward.
OBJECTIVES
This course aims to:
• Examine first-time adoption provisions
contained in MPERS.
• Explain various transitional options
available.
• Help preparers and auditors decide
which transition to choose.
• Provide detailed guidelines on applying
mandatory or optional exemptions.
• Highlight key differences between PERS
and MPERS.
• Feature the salient technical features of
MPERS.
• Provide extensive guidelines on applying
MPERS.
OUTLINE
A high level comparison of the difference
between PERS and MFRS
• Critically examine the difference between
the two standards
• Explain the implications of these
differences in practice
6
First-time adoption of MPERS
• Transition from PERS to MPERS
• Optional exemption to retrospective
changes
• Presentation and Disclosures for firsttime adoption of MPERS
Date
: 8 & 9 December 2014
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
A Brief on Salient Features of MPERS
• The general principles
• Examining the Format of Financial
Statements
• A Technical Brief on the Recognition of
Assets, Liabilities, Income and Expense
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
METHODOLOGY
Lectures and illustrations with open
discussions.
WHO SHOULD ATTEND
• Advisors & Tax Agents of Private Entities
• Auditors & Accountants
• Directors
www.mia.org.my/cpe
: RM 1,050
: RM 1,150
: RM 1,250
FACILITATOR
DANNY TAN BOON WOOI
Claimable
Institut Akauntan
Malaysia
MFRS & Accounting
Consolidation in Practice
– Accounting for Business Combinations and Changes in Ownership
Interests under the Revised MFRS 3 and MFRS 10-12
There has been significant changes to the revised MFRS 3 – Business Combinations.
The changes include the concept of control which has been redefined for non-controlling
interests and changes in ownership interests.
OBJECTIVES
Participants will learn to:
• Apply the underlying principles of
business combinations.
• Apply the appropriate consolidation
adjustments in line with the revised
MFRS 3.
• Comply with the disclosure requirements
of MFRS 12.
DAY TWO
• Step acquisition and partial disposals
• Complex group structures
• Related standards to apply
• What’s new in MFRS 11
– joint arrangements
• Recognition criteria for interests in joint
arrangements and associates
OUTLINE
DAY ONE
• Introduction to MFRS 10, MFRS 3
(revised) and MFRS 127 (revised)
• Principles underlying these revised
standards – Scope and Objectives
• Control redefined under MFRS 10
• Identifying a business combination
• Applying acquisition method of
accounting for a business combination –
fair value adjustments and goodwill on
consolidation
METHODOLOGY
Lecture-cum-discussions, Q&A sessions,
examples and case studies.
WHO SHOULD ATTEND
& Finance Managers
• Academicians
Date
: 8 & 9 December 2014
Contact : Jannah
Tel
: 03 2279 9341
Fax
: 03 2273 5167
PROGRAMME FEE
Member
: RM 900
: RM 1,000
: RM 1,100
Claimable
Institut Akauntan
Malaysia
FACILITATOR
OH AI SIM
Auditing, Assurance & Risk Management
Financial Due Diligence
The financial due diligence for prospective business acquisitions is one of the most common
types of due diligence exercise in Malaysia. Ensure that the information you are holding is as
accurate as possible—this programme will tell you how.
OBJECTIVES
Participants will learn:
• The depth and perspective of financial
due diligence exercise.
• To deal with critical areas in financial due
diligence.
• Requirements/best practices prescribed
in the Securities Commission’s
Guidelines on Due Diligence Conduct for
Corporate Proposals.
• To provide a framework for reporting on
the financial due diligence exercise.
OUTLINE
• Concept of Due Diligence and Its Main
Objectives
• Best practices and examples
• Scope of Engagement/Exercise
• Key Elements in Approaching and
Performing the Exercise
• Crucial Areas (includes key approach,
documentation and work to be done)
• Case Study Exercises (includes key
approach and illustrative documentation
of findings in financial due diligence
report)
• Financial Due Diligence Report
• Practical considerations and problems
that may be encountered in performing
and reporting on due diligence
METHODOLOGY
Lectures, supported by PowerPoint
presentation, case study discussions and
exercises.
Date
: 10 & 11 November 2014
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
: RM 800
: RM 900
: RM 1,000
FACILITATOR
RAMESH RUBEN LOUIS
WHO SHOULD ATTEND
• Auditors
• Accountants
• Financial & Business Consultants
Claimable
Institut Akauntan
Malaysia
www.mia.org.my/cpe
7
Audit Documentation for ISA Compliance
ISA 230 deals with the auditor’s responsibility to prepare documentation for an audit of financial
statements. Also referred to as working papers or work papers, audit documentation also facilitates the
planning, performance and supervision of an engagement and is a factor in determining the quality of an
audit by providing reviewers with documented evidence supporting the auditor’s conclusions. The process
of preparing sufficient and appropriate documentation contributes significantly to the quality of the auditor.
OBJECTIVES
Participants will be able to:
• Determine the audit documentation
requirements of ISA 230.
• Apply these requirements in practical
situations.
• Identify specific audit documentation
requirements in other ISAs.
• Relate and understand the relationship
between audit documentation and audit
quality in ISQC 1.
OUTLINE
• Nature and purpose of Audit
Documentation
• Form, Content and Extent of
Audit Documentation
• Assembly of final audit file
• Ownership of Audit Documentation
• Specific requirements in other ISAs
METHODOLOGY
Lectures and presentations as well as
discussions and exercises.
WHO SHOULD ATTEND
• Approved Company Auditors
• Audit Managers & Seniors
• Auditing Professionals
Date
: 13 & 14 November 2014
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
PROGRAMME FEE
Normal Fee
Member
: RM 800
|
or Sponsored Staff
: RM 900
|
Non-member
: RM 1,000 |
Subsidised Fee*
RM 240
RM 270
RM 300
FACILITATOR
JANISE LEE
*70% Subsidy for eligible
SMP/SME participants
Auditor’s Risks Assessment Procedures
Increased complexity and a constantly changing business environment, together with recent
corporate failures around the world, including Malaysia, have resulted in additional responsibilities
and greater scrutiny of the auditor’s work. The auditor should obtain an understanding of the entity’s
objectives and strategies and the related business risks sufficient to identify and assess the risks of
material misstatements of the financial statements whether due to fraud or error.
OBJECTIVES
Participants will learn to:
• Identify revised and redrafted auditing
standards on Risk Assessment and
Responses to Assessed Risks.
• Establish basic principles and essential
procedures with an understanding of risk
based auditing and risk assessments
procedures in an audit of financial
statements.
• Identify the existence of the Fraud
Triangle and Fraud Risk factors.
• Establish the Auditor’s response to
Assessed Risks .
• Incorporate the latest and revised
requirements of the Clarified Standards
effective for audits of Financial
Statements for periods beginning on or
after 1st January 2010.
OUTLINE
• Planning of an Audit
• Risk Assessment Procedures
• Understanding the Entity and its
Environment
8
• Assessing the Risks of Material
Misstatement
• Communicating with those Charged
with Governance
• Performance Materiality
• Auditor’s Response to Assessed Risks
• The Nature, Timing and Extent of Audit
Procedures
• The Auditor’s Responsibility to Consider
Fraud
• Inherent Limitations of an Audit in the
Context of Fraud
METHODOLOGY
PowerPoint presentations, discussion of
case studies and exercises.
WHO SHOULD ATTEND
• Audit partners and senior audit personnel
who need to be aware of the risk profile of
the business and need to understand and
assess the risk of material misstatement
in financial statements in relation to the
above auditing standards
www.mia.org.my/cpe
• Finance personnel who are interested
in the auditor’s procedures in assessing
risk of material misstatement
Date
: 3 & 4 December 2014
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
FACILITATOR
JANISE LEE
: RM 800
: RM 900
: RM 1,000
Taxation
Capitalising on Latest Tax Updates
Find out more about the status of tax planning initiatives from the latest tax updates and
developments, including the status of the Budget 2015 proposals through this course today.
OBJECTIVES
Participants will receive:
• Snapshots of the various tax proposals
including its status affecting all persons
as announced in the Budget 2015.
• Highlights of significant tax measures
that are effective in the new guidelines
and public ruling issued in 2014.
• Tax updates on relevant gazette orders
issued in 2014, administrative issues,
double taxation agreements, etc.
OUTLINE
• Latest developments and implication
from Budget 2014 proposals
• Technical guideline issued in 2013
• Public Rulings (PR) issued in 2013
METHODOLOGY
PowerPoint presentations, discussions,
case studies and sharing of practical
situations. Recent case laws where
applicable will also be discussed.
WHO SHOULD ATTEND
• Finance Directors
• Chief Financial Controllers
• Accountants
• Auditors
• Tax Managers
• Tax Consultants
• Business Advisors
Date
: 3 November 2014
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
: RM 450
Claimable
Institut Akauntan
Malaysia
: RM 500
: RM 550
FACILITATOR
SIVARAM NAGAPPAN
Taxation
Tax Audit and Investigation Framework
– A Legal and Practical Perspective
Local tax regulations impose various compliance requirements and requires both taxpayers and
practitioners to apply taxation and accounting knowledge. Non-compliance exposes enterprises to
elements of risk both high and low. Therefore, sound tax computations are necessary to satisfy audit
requirements. This course will also discuss about the new “Tax Audit Framework” issued by IRB
dated 1 April 2013.
OBJECTIVES
Participants will:
• Obtain sound knowledge of income
tax laws and regulations pertaining to
corporate income taxes.
• Focus on critical areas relating to tax
computations.
• Gain insights into the IRB’s Public Rulings
and Framework.
• Obtain clarity on potential areas of
uncertainty using provisions of the
ITA 1967 and applicable tax cases.
• Learn how to deal with IRB tax audit
/ Investigation teams and prepare for
audits and investigations by the DGIR.
RELEVANT BUDGET 2014
AND 2015 AMENDMENTS
WILL BE DISCUSSED
OUTLINE
• Tax audit framework
• Tax investigation framework
• Public rulings and tax cases
METHODOLOGY
Lectures supported by PowerPoint
presentations, exercises, discussions and
application of legal issues derived from tax
cases.
WHO SHOULD ATTEND
• Tax Practitioners
• Tax Managers
• Tax Executives
• Accountants
• Company Auditors
• Business Owners
• Business / Management Consultants
& Advisors
Date
: 6 November 2014
Contact : Qistina
Tel
: 03 2279 9334
Fax
: 03 2273 5167
PROGRAMME FEE
Member
: RM 450
Claimable
Institut Akauntan
Malaysia
: RM 500
: RM 550
FACILITATOR
KULARAJ K. KULATHUNGAM
www.mia.org.my/cpe
9
Taxation
Malaysian Corporate Tax Practices & Principles
(Part 1 & 2)
A step-by-step workshop to guide tax executives in understanding the surrounding tax issues
when it comes to discharging their duties. Find out what you need to do in the maze-like
concepts of tax practices and how you can overcome these with the fundamentals learned in
this programme. Inclusive of Budget 2015 highlights and latest tax updates.
OBJECTIVES
Participants will learn:
• Basic tax awareness to enhance skills
and application of the core tax principles
and practices in fulfilling their clients’ tax
obligations.
• Real tax issues, principles and required
tax treatment of various accounting
transactions.
• “Tax Made Simple” approach to enhance
the level of understanding among
participants.
METHODOLOGY
PowerPoint presentation, discussions and
case studies.
WHO SHOULD ATTEND
• New Tax Executives, Assistants, Juniors
• Accountants, Account Executives
• Accounts staff involved in tax matters
• Professionals interested in acquiring
basic tax knowledge
PART ONE
Date
: 11 & 12 November 2014
Venue : Renaissance
Kuala Lumpur Hotel
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
PART TWO
Date
: 16 & 17 December 2014
Venue : Renaissance
Kuala Lumpur Hotel
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
PROGRAMME FEE (PER PART)
Member
: RM 850
or Sponsored Staff
: RM 950
Non-member
: RM 1,050
FACILITATOR
KRISHNAN KSM
OUTLINE
PART ONE
PART TWO
Module 1
Understanding the Malaysian Corporate
Tax Principles
• Basis of Malaysian income tax
• Scope of income tax
• Ascertainment of taxable income–
Factors to consider
• Business income deemed derived from
Malaysia
Module 2
Tax Administration Under Self Assessment
System
• Tax deadlines
• Basis periods
• Filing procedures
• Estimates of tax payable (CP204 /CP205 )
Module 1
Basis of Corporate taxation – An Overview
• Scope of income tax charge
• Tax Residence / Permanent
Establishment
• Role of Double Taxation Agreement (DTA)
Module 2
Business Tax Deductions - Advance Issues
• Critical deductibility issues with
highlights of Malaysian
case laws
• Principles and Conditions governing
deductibility –IRB’s views
• Controversial issues & positions taken by
the courts and IRB
Module 3
Types of Income Subject to Tax
• Business income / Non business income
• Assessable sections (Sec 4a – 4f)
• Special Classes of income Sec 4A
Module 3
Withholding Tax issues
• Scope of Withholding Tax charge
• What is subject to Withholding Tax?
• Payments that do not attract Withholding
Tax
Module 4
Business Tax Deductions
• Commencement of business
• General provision for deductions—
Section 33(1)
• Principles and conditions governing
deductibility – IRB’s views
Module 4
Income from Letting of Real Property (RP)
• Derived income – Business source or
Non-business source?
• Commencement date of letting of RP
• Deductibility of expenses relating to
letting of RP
Module 5
Treatment of Capital Allowances
• Meaning / Importance of CA
• Meaning of Plant & Machinery
• Qualifying expenditure
Module 5
Investment Holding Companies (IHC)
• Definition of IHC
• Tax treatment of IHC – Business income
or Rental income
• Optimising tax efficiency
Module 6
Preparation of Corporate Tax
Computations
• Computation layout with supporting
schedules
• Net profit before tax
• Adjusted income
Module 6
Reinvestment Allowances
• Eligibility for Reinvestmant Allowances
• Definition of Factory – Controversial
issues
• Qualifying project / Qualifying period
Module 7
Treatment of Other Tax Issues (An
Overview)
• Letting of real property – Business
source or non business source ?
• Group relief – Eligibility for claims
• Withholding tax – Scope of charges
• Transfer pricing – Introduction
Module 7
Managing Tax Audit Process (An
Accountant’s Perspective)
• The tax audit process – An overview
• Known criteria for selection of tax
audit cases
• Areas of focus during tax audit
Inclusive of Budget 2015 highlights and latest tax updates
10
www.mia.org.my/cpe
Claimable
Institut Akauntan
Malaysia
Taxation
Strategising on Corporate Tax Planning Initiatives
in 2014
Take this opportunity to improve your corporate tax planning signficantly in order to reap
optimal benefits for your organisation. Discover proactive strategies to contribute toward
your organisation’s savings and maximise what has been granted by the current tax regime.
OBJECTIVES
Participants will:
• Understand the role of tax planning
for companies.
• Provide the basic techniques and
structures of tax planning and how they
are applied.
• Identify and analyse various tax issues in
a range of cross border transactions.
• Understand the role of both tax and nontax factors that affect tax planning.
• Review a methodology for tax planning
and develop your own tax planning
approach.
• Knowledge of tax systems and tax
treaties of the countries involved.
• Anti-avoidance provisions under the
Income Tax Act, 1967.
OUTLINE
DAY ONE
• Purpose of Tax Planning for companies
• Generic Tax Planning Concepts
• Corporate and Financing Structures
• Income Streams
• Single Tier Tax System, including
Transitional Provisions
• Interest Restrictions
• Thin Capitalisation and Transfer Pricing
DAY TWO
• Corporate reorganisation
• Capital allowances and losses
• Group relief
• Withholding tax on cross
border payments
• Double tax treaty - permanent
establishment, bilateral relief and
treaty protections
• Use of Labuan
• Anti-avoidance provisions
METHODOLOGY
The course will be conducted with
PowerPoint presentations, discussions,
case studies and sharing of practical
situations. Recent tax developments, case
laws and Public Rulings where applicable
will also be discussed.
WHO SHOULD ATTEND
• Finance Directors
• Chief Financial Officers
• Accountants
• Auditors
• Tax Managers
• Tax Consultants
Claimable
Institut Akauntan
Malaysia
Date
: 24 & 25 November 2014
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
: RM 850
: RM 950
: RM 1,050
FACILITATOR
SIVARAM NAGAPPAN
RELEVANT
UPDATES
FROM BUDGET
2015
WILL BE
COVERED
Taxation
Withholding Taxes – Law and Implications on Cross
Border Transactions
Withholding tax is a method used by governments to collect tax revenue by requiring the payer
to withhold a part of the payment made to non-resident entities as tax payable on the nonresident’s income received from the payer. The payer would then be required by law to remit the
withheld amount within a specified time frame to the country’s tax authority, which in the case
of Malaysia is the Inland Revenue Board of Malaysia.
OBJECTIVES
This course aims to discuss implications,
highlight developments in and implications
of withholding taxes as well as the effective
use of Double Tax Agreements (DTA) in order
to comply with the current taxation laws.
OUTLINE
• What is withholding tax?
• Withholding tax scope in Malaysia,
• What are the rights and obligations of a
payer?
• Non-compliance with tax provisions
• Double Taxation Agreements
• Other Issues
METHODOLOGY
PowerPoint presentation, exercises,
discussions and application of legal issues
derived from tax cases.
WHO SHOULD ATTEND
• Chief Financial Officer
• Accountants
• Tax Consultants
• Tax Practitioners / Advisors
Date
: 26 November 2014
Contact : Qistina
Tel
: 03 2279 9334
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
: RM 450
: RM 500
: RM 550
Claimable
Institut Akauntan
Malaysia
FACILITATOR
KULARAJ K. KULATHUNGAM
www.mia.org.my/cpe 11
Taxation
Limited Liability Partnerships Public Rulings
and Taxation Implications
A major change in corporate taxation occurred in 2012 when Limited Liability Partnerships were
introduced. This new entity, a hybrid reflecting elements of both a limited company and a partnership,
has close similarities to a company where taxation is concerned. In addition to highlighting the
features of an LLP, this course will examine the 3 related laws, i.e., the Limited Liability Partnerships
Act 2012, the Limited Liability Partnerships Regulations 2012, and in particular, the Income Tax Act.
OBJECTIVES
• Know how LLPs are treated for income
tax purposes.
• Learn the tax advantages of operating as
an LLP.
• Be aware of the taxation responsibilities
and duties of a Compliance.
• Are the Partners personally liable for the
LLP’s taxes?
• What are the tax benefits and
responsibilities of an LLP?
• The relevant records, accounts, and
returns that an LLP must maintain or
submit to the Director General
• Finance Act 2013
OUTLINE
• Register an LLP or conversion from a
partnership or company
• How a tax file for a LLP is to be opened
• How will a Limited Liability Partnership
be treated for tax purposes? Will it be
charged to tax in its own name or that of
the partners?
• The relationship between the partners
and the LLP Agreement and the
deductibility or otherwise of the partners’
remuneration. Will partners be liable on
“accruals or receipt” of remuneration?
METHODOLOGY
PowerPoint slides, case studies and
practical guide.
WHO SHOULD ATTEND
• Directors of Limited Companies
• Partners
• Professionals & Entrepreneurs
• Accountants & Company Secretaries
• Tax Practitioners
Date
: 1 December 2014
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
: RM 450
: RM 500
: RM 550
Claimable
Institut Akauntan
Malaysia
FACILITATOR
VINCENT JOSEF
Taxation
Business Tax Deductions
– An Accountant’s Perspective with Highlights of Malaysian Tax Cases
Inclusive of Budget 2015 Highlights & Latest Tax Updates
This course will provide companies and tax practitioners with practical guidance on the latest
updates and developments relating to deductible business expenses. Grab this opportunity to
learn, understand, apply and manage the various available tax planning strategies.
OBJECTIVES
By the end of the course, participants will
be familiar with the:
• Latest updates and developments on
tax deductibility issues resulting from
decided case laws.
• IRB’s views and positions taken on
various controversial tax deductions.
• Documentation requirements to support
and justify business deductions.
• Common mistakes to be avoided during
tax computation stage.
OUTLINE
• Understanding the General Principles of
Income Tax (An overview)
• Types of Income Subject to Tax
• Business Deductions (With tax cases
illustrated)
• Treatment of Capital Allowances
(An overview with tax cases)
• Preparation of Corporate Tax
Computations (An overview)
12
• Managing Tax Audit Process
(An accountant’s perspective)
• Highlights of Malaysian Tax Cases on
Business Deductions
• Plus More Decided Cases in Singapore
METHODOLOGY
Lectures, facilitated by PowerPoint
presentation, discussion and case studies.
WHO SHOULD ATTEND
• Tax Agents & Consultants
• Company Directors
• Auditors & Audit Professionals
• New Tax Executives, Assistants & Juniors
• Accountants & Account Executives
• Accounts staff involved in tax matters
• Professionals interested in acquiring
basic tax knowledge
www.mia.org.my/cpe
Date
: 9 & 10 December 2014
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
FACILITATOR
KRISHNAN KSM
: RM 850
: RM 950
: RM 1,050
Claimable
Institut Akauntan
Malaysia
Management Accounting & Strategic Management
Financial Modelling - Best Practices on Case Study
Approach
If you want to turnaround your company or strengthen your financial planning and project
evaluation skills, this course is for you. Using case studies and excel spreadsheet, you
will amazed how problems could easily be analysed and solved using financial modeling
techniques.
OBJECTIVES
• Use financial statements to identify
areas for improvement including asset
management, cost reduction techniques,
sales and collection skills.
• Understand how much funding is needed
to grow your business.
• Optimise the production mix to maximise
profitability with limited resources.
• Consider taxation, working capital,
shareholder expectations, prices and
quantity changes in investment decisionmaking processes.
• Develop new products by understanding
cost behaviours.
OUTLINE
• Formulation of Business Turnaround
Strategies
• Financial Planning and Forecasting
• Managing Constraints Resources
• Investment Techniques and Time Value of
Money
• Review of Financial performance
• Decision making on Project evaluation
• Developing a New Product by
Understanding Cost Behaviours
• Risk Modelling Skills (Exercises)
METHODOLOGY
Through the extensive use of case studies
and group discussions, this course will
analyse various real financial and business
scenarios as well as devise theoretical
solutions.
WHO SHOULD ATTEND
• CFOs & CEOs
• Bankers & Accountants
• Business & Marketing Managers
• Supervisors & Managers
• Entrepreneurs
Date
: 10 & 11 November 2014
Venue : Renaissance
Kuala Lumpur Hotel
Contact : Jannah
Tel
: 03 2279 9341
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
Claimable
Institut Akauntan
Malaysia
: RM 950
: RM 1,050
: RM 1,150
FACILITATOR
DR. STEVEN LIEW
Cost Accounting Techniques
for Cost Monitoring and Control
Costs overrun? Understanding cost behaviour and key techniques and principles are prerequisites in ensuring that your company’s various activities are under control. Be sure to
play an effective role in contributing towards your company’s performance, today.
OBJECTIVES
Participants will:
• Acquire a solid and practical foundation
in cost accounting.
• Understand and know how to apply the
practical cost accounting concepts and
principles in practice.
• Learn and understand the allocation,
apportionment and absorption of
overhead.
• Learn how to prepare process costing.
• Learn and understand the principle and
computation of standard costing and
responsibility accounting.
• Enhance skill in variance reconciliation.
OUTLINE
• Introduction to Cost Accounting
• Overheads and its Treatment in Costing
• Process Costing
• Standard Costing and
Responsibility Accounting
• Detailed Variance Analysis
• Interpretation of Variance
• Variance Report
METHODOLOGY
Lectures, supported by PowerPoint
presentations, participative discussions,
case studies and hands-on exercises.
WHO SHOULD ATTEND
• Costing Clerks
• Costing Assistants
• Costing Supervisors
• Senior Account Clerks
• Costing Executives
• Product Executives
• Marketing Executives
• Business Planning Executives
• Business Administrators
Date
: 17 & 18 November 2014
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
: RM 900
: RM 1,000
: RM 1,100
Claimable
Institut Akauntan
Malaysia
FACILITATOR
KENNETH TAM
Mastering Inventory Control and Stock-take
Techniques
Most inventory related problems in day-to-day operations are caused by inaccurate
inventory information and the reasons for inaccuracies can be many. This course focuses
on inventory control techniques that influence the accuracy of your inventories which
indirectly affects productivity and effectiveness.
OBJECTIVES
• Understand the impact of inventory on
businesses.
• Understand the purpose of inventory and
stocktaking.
• Learn about the key success factors of
inventory.
• Learn about the key result areas of
inventory.
• Understand the importance of inventory
planning and control.
• Learn physical inventory techniques and
process.
• Learn cycle counting and its applications
• Find out what are the main causes for
stock variances.
• Understand the types of errors and how
to avoid them.
• Learn about process cause and effect
analysis techniques.
• Learn about warehouse securities and
pilferages.
• Learn about inventory aging control.
• Learn about managing obsolete stocks.
OUTLINE
• Managing inventory is managing business
• Inventory control processes
• Managing accuracies
• Tracking inventory errors at source
METHODOLOGY
This course will include PowerPoint
presentation on concepts, role-play, case
studies, exercises and sharing of practical
situations.
Date
: 18 November 2014
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
: RM 450
: RM 500
: RM 550
Claimable
Institut Akauntan
Malaysia
FACILITATOR
TEO KIM SOON
WHO SHOULD ATTEND
• Finance & Account Executives/Clerks
• Supply & Distribution Executives/Clerks
• Stock Controllers & Inventory Control
Clerks
Anti-Money Laundering and Anti-Terrorism Financing
- Public Accountant and Company Secretary Practice’s Perspective
Public accountants and company secretaries are gazetted as reporting institutions under
the Anti-Money Laundering and Anti-Terrorism Financing Act 2001, requiring these
practices to implement compliance measures and report suspicious transactions.
OBJECTIVES
Upon completion of this programme,
participants will:
• Be aware of money laundering and how
the practice can be used as a conduit for
such activity.
• Implement a compliance framework and
risk based approach in their practice.
• Recognise suspicious transactions.
• Be aware of the consequence of noncompliance and tipping-off.
OUTLINE
• Money Laundering and Terrorism
financing
• The Money Laundering process and
techniques
• Risks of money laundering and terrorism
financing to the Public Practice
• Objectives of the Anti-Money Laundering
and Anti-Terrorism Financing Act 2001
• Managing Money Laundering and
Terrorism Financing Risks
14
• AML/CFT Compliance Measures for Staff
• Consequences of Non-compliance
• Protection for Informers
METHODOLOGY
Lectures, Discussions and Case Studies
WHO SHOULD ATTEND
• Accountants & Company secretaries in
public practice
• Auditors
• Staff of accounting & company
secretarial public practices
www.mia.org.my/cpe
Date
: 20 November 2014
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
FACILITATOR
WILLIAM LEONG
: RM 450
: RM 500
: RM 550
Claimable
Institut Akauntan
Malaysia
Looking Beyond Financial Statements
- Breakthrough
This course provides you with a bold, focused and accountable approach to bringing your
company breakthrough results. Learn not just how to get results, but committing to it and
making things happen. Develop the skills to build your pipelines, begin with the end results,
end with models and analytical insights, and grow your competitive advantage.
OBJECTIVES
By the end of this course, participants will
be able to:
• Understand the story behind the
numbers in business.
• Gain insightful information through
involvement.
• Focus on the big picture without losing
sight of the details.
• Apply the Balance Score Card framework.
• Understand the importance of Financial
Statements and their limitations.
• Internalise the 9 Powerful Pointers to
reaching desired goals.
• Make transformational plans to achieve
desired goals through collaboration.
• Build a competitive edge by enhancing
existing infrastructure.
• Ride the tides of change and evolve
accordingly.
• Challenge the status quo and unlock
business potential through the 5 Ps
(people, profit, purpose, performance
and processes).
OUTLINE
• Understand What Makes a Breakthrough
• The Holistic Approach
• The Big Pictures of the Business
• Inner Strength – Various Financial Ratios,
KPI and Cash Conversion Cycle
• 9 Pointers – Quality and External Aspects
• Stay Focus on The External Factors
(Market Driven) and Internal Strength
• Summaries and Q&A
METHODOLOGY
presentation, illustration, video, discussion,
hands-on practices and sharing of practical
situations.
WHO SHOULD ATTEND
• General Managers &
Company Directors
• Accountants
Date
: 25 November 2014
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
Claimable
Institut Akauntan
Malaysia
: RM 450
: RM 500
: RM 550
FACILITATOR
JAMES OH
Collateral For Bank Borrowings
Businesses are often not aware of the types of collaterals that can be offered to banks for loan
financing as well as the implications and procedures involved. The collateral package is often
dictated by the bank and can sometimes be disadvantageous to the borrowers in terms of cost
and time frame and it can even jeopardise the business if the collateral is realised. Businesses
require a better knowledge of collateral packaging, risks, enforcement options and variations in
security forms that can save cost and reduce documentation time.
OBJECTIVES
The participants will learn:
• Attributes of security acceptable to
the bank.
• Risks in the forms of security and the
documentation/enforcement process.
• To consider types of credit support as
alternatives to security.
• To be able to have more meaningful
discussions with the banks on the
collateral packaging and make better
decisions.
COURSE OUTLINE
• Attributes of acceptable security
• Forms of security
• Risks to the forms of security
• Alternative to security
• Security documentation
• Events of default
• Procedures in enforcing security
METHODOLOGY
Lectures and discussions.
WHO SHOULD ATTEND
• Financial Accountants
• Businessmen
• Entrepreneurs
• Credit Officers of Banks
Date
: 26 November 2014
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
: RM 450
: RM 500
: RM 550
Claimable
Institut Akauntan
Malaysia
FACILITATOR
WILLIAM LEONG
Banking
Financing Your Business
- What bankers look for and putting it in writing
For a business to really grow, it needs external funding but the right amount of additional
working capital is important. Come and find out which appropriate financial institutions
should be approached to help you with your financial needs as well as how much to assess,
acquire and manage your much-needed working capital!
OBJECTIVES
At the end of the course participants should:
• Have a better understanding of the types
of financing available.
• Be made aware of various avenues that
offer business finance.
• Be better able to adhere to the credit
standards expected of business owners.
Some Course Highlights
• Sources of financing
• Concerns of lending bankers
• Know what bankers look for and the
questions they normally ask when they
are processing a loan application
• Appreciate the “dos” and “don’ts” when
negotiating with your banker for a loan
• Learn how to prepare a convincing
Business Plan to support your loan
application
METHODOLOGY
Lectures, discussions, exercises and real
life case studies will be used.
WHO SHOULD ATTEND
Financial Controllers, Business Owners,
Accountants and Consultants who are
involved in SME lending.
• Banks and bankers need to lend
• Talking to your banker – some “dos” and
“don’ts” to be on his/her good side
COURSE OUTLINE
• Do you have to borrow? - looking inward
• Seeking a financial partner - to or not to
• Other sources of financing
• The financing needs of a business – an
overview of
• Choosing the right banker – why it is
important
• Before approaching your banker – what
needs to be done?
• Financing options
• Understanding the bank’s loan approving
process
• What do bankers look at / look for - a
practical approach:
• When and why bankers will say “no”
• Preparing a comprehensive Business
Plan
Date
: 18 & 19 November 2014
Contact : Qistina
Tel
: 03 2279 9334
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
Claimable
Institut Akauntan
Malaysia
: RM 900
: RM 1,000
: RM 1,100
FACILITATOR
PETER FONG
Personal Development
Report Writing Skills for Finance Professionals
– Telling the Story Behind the Numbers
As a finance professional, you often have to convey not only facts and figures, but also the
significance of those numbers. Discover great writing techniques in this course, which will
enable you to project a dynamic writing style and get the message across accurately.
OBJECTIVES
Participants will be able to:
• Identify what works when writing
financial and business reports.
• Organise report content in different ways
to get better results.
• Apply micro and macro techniques to
convey complex ideas clearly.
• Bring out the message behind the
numbers.
OUTLINE
• Put First Things First
• Plan For Impact
• Employ Vital Writing Techniques
• Persuade Your Readers
• Tell the Story Behind the Numbers
• Case Studies
16
METHODOLOGY
This course uses competence-based
experiential training methods including
writing assignments, group exercises
and class discussions.
WHO SHOULD ATTEND
• Accountants
• Finance professionals
• Anyone who needs to communicate facts
and figures often
www.mia.org.my/cpe
Date
: 13 & 14 November 2014
Contact : Qistina
Tel
: 03 2279 9334
Fax
: 03 2273 5167
PROGRAMME FEE
Member
FACILITATOR
LUM WOON FOONG
: RM 900
: RM 1,000
: RM 1,100
Claimable
Institut Akauntan
Malaysia
Self-Empowerment
–For Maximising Work Effectiveness and Increased
Competitive Advantage
Getting a job today is not enough. Today’s business world demands more. More mental clarity.
More creative thinking. More communication. More customer responsiveness. More decisive
action. More risk taking. More quality control. These are all key areas to work through in order
to have that competitive cutting edge to rise above and even exceed expectations.
OBJECTIVES
• Stress Relief - Relax your body and mind
in seconds anytime, anywhere.
• Discover your life purpose.
• Achieve superior goals for your life plan.
• Stay positive and motivated.
• Superior memory, concentration and
recall.
• Increased self-confidence, self-esteem
and self-expression.
• Rapid learning Power.
• Overcome negative thinking, fear and
worry.
• Expand your creativity.
• Improve your immune system and
accelerate healing.
• Experience overall well-being and antiageing effects.
• Eliminate bad habits and adopt lifetime
power habits.
• Develop and Trust your ESP leading to
wiser decision making.
• Overcome insomnia naturally and wake
up energised.
• Peace of mind.
OUTLINE
• Module I : Your awesome brain & mind
• Module II : Defining mindset or paradigm
• Module III : Habit
• Module IV : Goal Setting
• Module V : U nlocking the Creative
Process For Creativity & Problem Solving
METHODOLOGY
presentation, discussion and case studies.
WHO SHOULD ATTEND
• Chief Financial Officers
• Treasurers
• Accountants
• Anyone who wants to gain a competitive
edge and enhance mental well-being
Date
: 13 & 14 November 2014
Contact : Elle
Tel
: 03 2279 9355
Fax
: 03 2273 5167
PROGRAMME FEE
Member
: RM 900
: RM 1,000
: RM 1,500
Claimable
Institut Akauntan
Malaysia
FACILITATOR
LILY KONG
The Buzan Technique
– Effective Thinking for Higher Performance
In order for your organisation to tap the potential of its human resources, developing the
employees’ capability to think effectively and creatively will be the ultimate goal. They will
be able to plan, generate new ideas, make decisions and solve problems with clarity and
confidence if given the right fundamental thinking tools.
OBJECTIVES
• To boost innovation, stimulate creative
thinking and deliver better results on
both a personal and organisational level.
• To release the intelligence of your
workforce to bring about improvements
rather than reacting to change.
• To tackle today’s information explosion
and business problems more efficiently
and effectively.
• To make employees thinkers rather
that doers.
• To take notes and make notes using brain
friendly tools.
• To generate better and more ideas.
• To plan for any project in a
comprehensive manner.
• To solve problems systematically and
effectively.
• To be able to make decisions faster and
more accurately.
• To cut down meeting time and stay focused
• To improve memory, understanding and
concentration.
OUTLINE
• Thinking problems and goals
• Our amazing brain
• The power of associative thinking
• Whole brain thinking
• Mind Mapping – the organisational
thinking tool
• Definition, criteria and types of
Mind Maps
• Mind Map laws
• Mind Maps applications in business
• Mega Mind Maps for team work
• Enhancing memory and creativity
through Mind Maps
• Creative Thinking
METHODOLOGY
It is highly interactive with lots of on the job
application exercises.
WHO SHOULD ATTEND
All employees who wish to take full
advantage of their mental skills, enhance
concentration, memory and creativity, thus
bringing about improvement in what they do
in their daily lives.
Date
: 15 & 16 December 2014
Contact : Jannah
Tel
: 03 2279 9341
Fax
: 03 2273 5167
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
Claimable
Institut Akauntan
Malaysia
: RM 1,200
: RM 1,300
: RM 1,400
FACILITATOR
LIM SIEW WAH, JOY
Dr. Edward De Bono’s Six Thinking Hats™
Be effective! Learn to think using 6 different perspectives to analyse the full complexity of a
decision and spot issues and opportunities you might otherwise not notice before.
OBJECTIVES
• Compartmentalise thinking so we can do
one thing at a time and direct teams to
explore subjects in parallel, eliminating
“turf protection”.
• Generate new, workable ideas and
solutions to unsolved problems by
employing systematic methods.
• Keep members focused and shorten
meeting time.
• Overcome obstacles which hinder
constructive thinking as it separates ego
from performance.
• Encourage participation, cooperation and
reduce conflict.
OUTLINE
• Introduction to parallel thinking
• Six Thinking Hats:
White – Objectives
Red – Intuitive
Black – Negative
Yellow – Positive
Green – Creative
Blue – Process
• Sampling the Hats
• How to use the Hats
• When to use the Hats
Date
: 18 & 19 November 2014
Contact : Asrul
Tel
: 03 2279 9368
Fax
: 03 2273 5167
METHODOLOGY
Facilitated by licensed facilitator using
Edward De Bono’s workbook. Highly
interactive with hands-on applications.
FACILITATOR
PAUL CHAN KUM HOE
WHO SHOULD ATTEND
Executives & Managers
PROGRAMME FEE
Member
or Sponsored Staff
Non-member
: RM 1,700
: RM 1,850
: RM 2,000
Claimable
Institut Akauntan
Malaysia
*Participants will receive a copy of
Dr. Edward de Bono’s exclusive workbook
Other Programmes in November & December 2014
AUDITING, ASSURANCE & RISK MANAGEMENT
Interview For Approved Company Auditor & Liquidator
• 10 November 2014 (Monday), Concorde Hotel Kuala Lumpur
TAXATION
GST and Business Continuity - A Power workshop for
Manufacturing Industry
• 10 November 2014 (Monday),
Connexion@Nexus, Bangsar South, Kuala Lumpur
GST for Property Developers
• 11 December 2014 (Thursday), Ipoh
GST for Manufacturing Industry
• 12 December 2014 (Friday), Ipoh
MANAGEMENT ACCOUNTING & STRATEGIC MANAGEMENT
MIA Capital Market Series: Futures and Options
- How to Use it Effectively
• 10 November 2014 (Monday), Hotel Armada Petaling Jaya
Financial Dashboard for Reporting
• 10 & 11 November 2014 (Monday & Tuesday),
PJX Tower, Petaling Jaya
MIA Capital Market Series: Understanding Behavioural
Finance and the Psychology of Investing
• 11 November 2014 (Tuesday), Hotel Armada Petaling Jaya
Visual Analytics with Business Intelligence Dashboard
• 17 & 18 November 2014 (Monday & Tuesday),
Concorde Hotel Kuala Lumpur
Financial Essentials for Non-Financial Professional
• 19 & 20 November 2014 (Wednesday & Thursday),
Melia Kuala Lumpur
PowerPoint for Accountants - Let the Numbers Speak
Integrated, Interactive & Intelligent Excel Models for
Business Analysis and Reporting
• 19-21 November 2014 (Wednesday-Friday),
Creative Excel for Productivity & Efficiency
MIA Capital Market Series: Better Business Decision
- Applying Economic Indicators
• 1 December 2014 (Monday), Hotel Armada Petaling Jaya
MIA Capital Market Series: Better Business Decision
- Beating the Business and Stock Market Cycle
• 2 December 2014 (Tuesday), Hotel Armada Petaling Jaya
Transform to Perform for Finance Leaders
• 3 & 4 December 2014 (Wednesday & Thursday),
MIA Public Practice Programme
• 8 & 9 December 2014 (Monday & Tuesday),
Hotel Armada Petaling Jaya
PERSONAL DEVELOPMENT
Leadership Greatness
• 8 - 10 December 2014 (Monday - Wednesday),
The Majestic Hotel Kuala Lumpur
Please visit our website
http://www.mia.org.my/new/mpdc_training_cpeprogrammes.asp
for details or contact us at 03-2279 9200 / pd@mia.org.my
18
www.mia.org.my/cpe
Information Technology
Microsoft Office Course Schedule
November to December 2014 | The Dynamics to Excel
FEES (RM)
MICROSOFT OFFICE
2003 / 2007 / 2010 / 2013 COURSES
DAY
NONMEMBER
MEMBER
NOV
2014
DEC
2014
Microsoft Excel 2003 (Fundamental & Intermediate)
2
350
300
-
11-12
Microsoft Excel 2003 (Advanced)
2
400
350
-
16-17
Microsoft Word 2003 (Fundamental & Intermediate)
2
350
300
6-7
-
Microsoft Word 2003 (Advanced)
2
400
350
27-28
-
Microsoft PowerPoint 2003 (Fundamental & Intermediate)
1
200
170
-
8
HIGH-END MICROSOFT EXCEL COURSES
With the electronic age—comes the
computerisation of professions. Microsoft
programs contain a wealth of functions and
tools—designed for Finance Professionals to
be more effective and productive at work.
Microsoft PowerPoint 2003 (Advanced)
1
220
190
-
15
2
350
300
11-12
4-5
2
400
350
20-21
18-19
2
350
300
-
11-12
• Data Management with PivotTables
These are easy to build and are an
excellent way to report information in a
compact and visualised representation
of the data. This course begins with an
overview of PivotTable; its usage and
potential as a data management tool. Spot
trends to make fast and better decisions
for planning and budgeting.
2
400
350
-
22-23
1
200
170
3
-
1
220
190
24
-
Microsoft Access 2007 (Fundamental & Intermediate)
2
350
300
-
2-3
Microsoft Access 2007 (Advanced)
2
500
410
-
16-17
Microsoft Project 2007 (Fundamental & Intermediate)
2
750
650
25-26
-
• Task Automation with Microsoft Excel
Macro/VBA (Fundamental & Intermediate)
Microsoft Excel VBA (Macro) introduces
users to the fundamentals of VBA concepts
that are practical in any environment, as
well as common tasks in using Microsoft
Excel. These tools allow you to reduce
repetitive work, spend more time on
analysis and get more consistent results
faster.
2
350
300
6-7
2-3
2
400
350
18-19
9-10
• Task Automation with Microsoft Excel
Macro/VBA (Advanced)
Microsoft Excel allows you to automate
many repetitive tasks in spreadsheet
development through the use of Excel
VBA macros. This course will extensively
cover various VBA functions including
userform applications, designing toolbars,
shortcut menus, add-ins and help menus,
application of VBA in Excel charts and
pivot tables for powerful data analysis
results.
• Microsoft Excel Interactive Charts
Creating standard bar charts, pie charts or
histograms are relatively straightforward.
Take your charts to the next level with
interactive charts that effectively displays
relevant data and incorporate new
information fluidly. Master the skills of
charting and produce imposing charts that
reflects more accurate and high-impact
data presentation, be it for sales figures or
financial data.
• What If Analysis with Microsoft Excel
What-If-Analysis is the process of
changing the values in Excel computation
to see how the changes will affect
the outcome of formulas/results on
the worksheet. Understanding the
implications of changes and the factors
that cause the changes are crucial when it
comes to analysing your data and making
decisions. This course will show you how
Excel offers easy-to-use tools to save
time calculating and help to make more
accurate forecasts.
• Microsoft Excel Functions and Formulas
Uncover the potential of Excel tools
relevant to Finance. Learn to maximise
specific functions, making common and
tedious tasks easier. Participants will
discover how to avoid common pitfalls in
using them, learning the basic facts in
using formulas to mastering the usage of
more complex functions.
2
350
300
13-14
-
2
400
350
20-21
-
1
200
170
-
1
1
220
190
-
8
Microsoft Access 2010 (Fundamental & Intermediate)
2
350
300
4-5
-
Microsoft Access 2010 (Advanced)
2
500
410
27-28
-
2
350
300
4-5
-
2
400
350
-
16-17
1
200
170
3
-
1
220
190
-
15
DAY
NONMEMBER
MEMBER
NOV
2014
DEC
2014
Data Management with Pivot Table using
Microsoft Excel 2003
1
500
400
-
8
Tasks Automation with Microsoft Excel 2003 / 2007 /
2010 / 2013 Macro / VBA (Fundamental & Intermediate)
2
950
850
4-5
2-3
What If Analysis with Microsoft Excel
2003 / 2007 / 2010 / 2013
1
600
500
-
1
Microsoft Excel Functions & Formulas
2003 / 2007 / 2010 / 2013
2
950
850
18-19
9-10
Task Automation with Microsoft Excel 2007 / 2010 /
2013 Macro / VBA (Advanced)
2
990
890
25-26
-
Data Management with Pivot Table using
Microsoft Excel 2007 / 2010 / 2013
1
500
400
3
6
(Sat)
Microsoft Excel 2007 / 2010 / 2013 Interactive Charts
1
450
350
24
-
Data Analysis with Integrity Control using
Microsoft Excel 2007 /2010 / 2013
2
600
550
25-26
-
FEES (RM)
HIGH END MICROSOFT OFFICE
2003 / 2007 / 2010 / 2013 COURSES
METHODOLOGY
All programmes lecture will be
held in a computer lab for practical
hands-on exercises, accompanied
by group exercises.
8
Claimable
Institut Akauntan
Malaysia
TRAINING VENUE & CONTACT INFO
Venue : PentaWise Sdn Bhd
Suite 37-8, The Boulevard
Mid Valley City, Lingkaran Syed Putra 59200, Kuala Lumpur
Contact : Jannah
Tel
: 03 2279 9341
Fax
: 03 2273 5167
GST: Claiming Input Tax Credits
9 October 2014
Swiss Garden Hotel & Residences, Kuala Lumpur
Being a multi-stage consumption tax, the Goods and Services
Tax (GST) allows businesses to claim credits on taxes incurred on
acquisitions in the making of many taxable supplies. Preventing
the cascading effect of prevailing consumption taxes is often
cited as an important reason for introducing GST in Malaysia.
Implications of GST on Accounting and
Preparation of Financial Statements
24 October 2014
Whilst many businesses are in the midst of preparing for
compliance with GST rules, it must be acknowledged that GST
affects the way accounting is done. Particularly important is
how GST affects the ‘double entries’ for many transactions,
compliance with the GST Act inevitably requires accounts to be
finalised promptly at the end of each quarter / month and the
creation of new GST-related accounts that must be reported in
the financial statements. As the local accounting standards are
silent about GST accounts, this course will draw references from
foreign jurisdictions wherever necessary.
Understanding and Applying the 24
Malaysian GST Tax Codes For the
Preparation GST-03 Tax Return
& GST Audit File (GAF)
30 October 2014
GST is a transactional indirect tax whereby the tax return
is compiled on a day-to-day basis by your accounts or data
processing department. Each transaction requires a GST tax
code, even for transactions outside of the GST scope. Accountants
and Accounts Executives involved in the preparation of monthly
accounts must be sufficiently prepared and understand when to
correctly apply these tax codes to ensure that the required GST
returns are tabulated correctly and reconciled before submission
to Royal Malaysian Customs Department.
Goods & Services Tax (GST) Implementation
for Oil & Gas Industry
7 & 8 October 2014
GST: Practical issues Facing
Corporate Accountants
Malaysia has officially announced the implementation of the
Goods & Services Tax (GST) to be effective on 1 Apr 2015. This
significantly impacts the operations and cost structure of the
oil and gas industry; particularly the inventory and cash flow
management due to timing differences in GST return versus
payable to or claimable from government.
28 October 2014
Getting to Know GST Essentials
The GST Act 2014 was gazetted on 19 June 2014 and a series of
Ministerial orders and regulations have been gazetted since then.
The practical application of these rules may sometime result in
unforeseen or undesired tax inefficient positions unless sufficient
risk assessment and tax planning is undertaken. While it is not
possible to outline an exhaustive list of tax inefficient practices,
this course attempts to identify the more common ones and,
wherever possible, explain the possible tax-efficient alternatives.
Strategic Business Realignment in Light of GST
31 October 2014
Goods and Services Tax (GST) will be effective starting 1 April
2015. Many perceive that GST will affect only the accounting
and finance department but this is a costly mistake as they
would miss many planning opportunities. It is essential for
every department in an organisation to be aware of GST and
understand how it affects their function. This course adopts a
unique multi-disciplinary approach towards the implementation
of GST. It would be a jargon-less, hands-on course that highlights
the effects of GST on various functions of an organisation.
GST and Business Continuity
– A Power Workshop for Specific Industries
Workshop 1 - Retail Industry
9 October 2014
Workshop 2 - Property Industry
21 October 2014
Workshop 3 - Manufacturing Industry
10 November 2014
After dithering for years, the Goods and Services Tax (GST)
will finally be implemented. However, many companies and
business owners are clueless about how the GST works, how it
impacts their business and what they need to do to ensure their
processes and software will be GST-ready.
As GST will impact every business unit within the organisation,
the general perception that it is the sole responsibility of
accountants and the director/CFO may not seem right. Instead,
it is important that all levels of staff are trained and have at
least the minimum comprehension on GST law as well as the
transitional regulations.
20
UNDERSTANDING
AND APPLYING
THE 24 MALAYSIAN
GST TAX CODES
6 & 7 November 2014
Pullman Kuala Lumpur Bangsar
This two-day course will help you to gain a clear understanding
of the GST model, mechanism, systems and infrastructure
requirements as well as the practical issues and common pitfalls
to be avoided which are vital for a successful transition into GST.
GST Series for Specific Industries
– Workshop 2: GST Impact on Manufacturing
Industry
10 November 2014
The impact of GST can be extensive to a manufacturer. It
imposes additional requirements on record keeping and changes
to the GST chargeability on the manufacturer’s products. Given
the impact on manufacturers, the question is how to prepare
for GST. This one-day GST seminar gives insight on these
requirements and guidance to prepare for GST.
Gearing Up for the GST Implementation
– Designed for GST Advisors
13 November 2014
As a professional accountant and advisor, how can you equip
yourselves and better service your clients to get ready for the
GST implementation?
6-day GST Programme – A Preparatory
Course for GST Consultants and
Accountants
14, 15, 16, 21, 22 & 23 November 2014
Assessment: 29 November 2014
Swiss Garden Hotel & Residences Kuala Lumpur
Once again MIA, with the support from the Royal Malaysian
Customs Department, will organise the 6-day prepatory course
on Goods & Services Tax - designed specifically for MIA members
in the Public Practice and Commerce & Industry who wish to
specialise in GST and it is a pre-requisite before assessment in
becoming a GST agent.
CPE Hours will be awarded but note that these hours will not qualify as CPD
Points for the purpose of application or renewal of tax agent licence under
Section 153, Income Tax Act 1967.
Don’t miss this chance to get up-to-date with all the latest updates on GST.
Contact us for details!
Project Management for GST System
Implementation for SMEs
17 & 18 November 2014
Renaissance Kuala Lumpur Hotel
This two-day course focuses on the essential project planning
tasks, requirements for GST System Changes and components
for implementing system changes. Designed for those who
already have a firm grasp of the GST, participants will be taught
and equipped with the necessary project management skills to
prepare their system infrastructure and ensure it is ready for GST
compliance.
GST on Cross Border Transactions
21 November 2014
With the coming implementation of GST, there is no better time
to review the concepts based on the Malaysian GST guidelines
by the Royal Malaysian Customs. Especially relevant for those
involved in day-to-day decision-making, this course will
highlight the potential impact of GST on the business function
as well as strategies and implementation procedures to ensure
a smooth transition.
Goods & Services Tax (GST) for Retail
Industry
GST Impact on Hospitality Industry
5 December 2014
The implementation of GST can be extensive for businesses, but
being well-prepared for its implementation and knowledgeable
on its requirements can help soften the impact. Hence this oneday training gives the insight of its requirements act as a guide in
their implementation plan development.
Getting Accounting Right for GST in
Malaysia
Part 1:
8 & 9 December 2014
Part 2:
22 & 23 December 2014
This course is specially designed to provide participants a
walkthrough of the GST computerised accounting system.
It will also give clear insight into the major areas of concern
in accounting processes and GST compliance. This will
equip participants with the necessary skills to resolve any
uncertainties, refine their own GST accounting system and clear
any doubts.
17 & 18 November 2014
Goods and Services Tax – Its Impact on
Employee Benefits
The GST for retail industry will impact the operations and cost
structures, particularly inventory and cash flow due to the
timing of GST returns versus accounts payable or claimable
from government. Understanding GST mechanisms and proper
implementation techniques in the accounting and POS system
will ensure efficient and accurate GST returns, better inventory,
and cash flow management.
12 December 2014
For Private Healthcare Industry
19 & 20 November 2014
The implementation of Goods & Services Tax (GST) will
significantly impact the operations and bottom line of the private
healthcare industry. Input GST credit will need to be apportioned
for standard rated and exempt supplies on various services,
potentially resulting in lower profitability and cashflow issues
arising from the payout timing of GST return versus the amount
claimable from the government.
With a strong understanding of GST mechanisms and proper
implementation of GST treatment in the accounting and the
operating procedures, you will be able to ensure efficient and
accurate GST returns, better pricing model mechanism and cash
flow management.
For Travel, Leisure, Hospitality and Similar
Establishment
1 & 2 December 2014
In the recent GST update for hospitality industry and similar
establishment, operations and cost structures will be impacted
by the change to standard-rated supply and exempt supply.
Because certain GST inputs are not claimable under exempt
supply, potential profits are affected and cashflow may be
stretched due to the payout timing in GST return versus the
payment from debtors.
Goods and Services Tax (GST) is a multi stage tax on domestic
consumption of goods and services. GST is expected to be
implemented beginning April 2015 and will impact businesses
at all levels including the human resource function. This oneday workshop will provide guidance and opportunities to learn,
understand, apply and manage the GST issues relevant to an
employment situation.
GST – How it Affects Your Business
15 December 2014
Renaissance Kuala Lumpur Hotel
This special one-day course will assist you in gaining a clearer
understanding of the GST model, mechanism, systems and
infrastructure requirements as well as the practical issues and
common pitfalls to be avoided which are vital for successful
transition into GST.
Goods & Services Tax (GST) for Accounting
Treatment & Effective Implementation
Process
15 & 16 December 2014
The Goods & Services Tax (GST) will be effective starting 1
April 2015. It will significantly impact the profits, cost structure
and cash flow of most businesses, in particular, the exempt
supplies industry (mixed suppliers). This course aims to help
organisations effectively implement GST to minimise business
disruption, maintain business profits and manage cash flow
effectively.
The course will walk through the process of pre-implementation,
actual implementation and GST life observation, and lastly,
the post-implementation evaluation process. Treatment of
accounting adjustment and entry will be discussed and practiced
based on various industry scenarios.
With a strong understanding of GST mechanisms and proper
implementation of GST treatment in the accounting and the
operating procedures, you will be able to ensure efficient and
accurate GST returns, better pricing model mechanism and cash
flow management.
21
Facilitators’ Profiles
DANNY TAN BOON WOOI has over 30 years of working experience in public
practice, commerce and industry. He trained with a firm of Chartered
Accountants in London where he worked for over 10 years and he also
worked for 5 years in a number of UK-based MNCs. Danny specialises
in International Financial Reporting Standards (IFRSs). He is currently
engaged as a project manager with the Malaysian Accounting Standards
Board in several projects. He holds an Honours Degree in Economic, two
master degrees – an MBA and a Master in Advanced Business Practice.
He is a fellow member of CIMA and ACCA and a member of MIA and CTIM.
JAMES OH is an Accountant by trade and also a prolific writer and trainer.
He has over 20 years of experience in the finance industry in addition to
his rise as a writer. As a trainer, he has had the opportunity to learn from
world-class trainers and coaches like Dato’ Lawrence Chan, Mr. KC See.
Mr. Gerry Robert and Madam Teoh Poh Yew. His articles are frequently
published in the Smart Investor Magazine and he is a much sought after
speaker on financial literacy and changing mindset.
PAUL CHAN KUM HOE is a certified instructor on thinking methods founded
by Dr Edward de Bono, with 25 years of working experience in the field of
finance and manufacturing industries.
JANISE LEE has 20 years of auditing experience; starting as a published
student she rose to became an audit partner of an international accounting
firm with worldwide affiliations. Janise is a member of MICPA and MIA and
is actively involved in the Accounting Standards Working Groups of MASB.
PETER FONG is the Managing Director of a consultancy firm, specialising in
providing advisory, training and support services to SMEs and their owners.
Peter is a much sought-after speaker for credit and receivable management
courses. He actively conducts courses for Dun and Bradstreet, Federation
of Manufacturers Malaysia, Institute of Certified Public Accountants
Singapore, IBBM, Asia EduFin@nce (Indonesia) etc. He also gave in-house
training to SMIs and multinational companies. Peter is an Associate of the
Chartered Institute of Bankers, London and an Associate Member of the
Malaysian Institute of Management. He is PSMB approved trainer.
KENNETH TAM is a local counsellor of MBA learning programmes, and
has over 32 years experience in finance and accounting related functions
in various managerial positions. For the past 26 years he has lectured for
ACCA, MICPA and ICSA, specialising in strategic financial management,
performance measurement and financial reporting. He is a Fellow of
ACCA UK, and Associate of CIMA UK and a member of MIA.
RAMESH RUBEN LOUIS has close to 15 years of working experience.
Ramesh was instrumental in pioneering the first of its kind, online
resource portal for public practitioners in Malaysia in 2008. He is currently
the Principal Trainer for MyLearning Training Resources and also provides
consulting and advisory services for businesses and public practices in
accounting, auditing, finance and risk management across Asia Pacific.
KRISHNAN KSM has over 35 years of experience in public practice,
commerce and industry, working in various financial and non-financial
disciplines in multinational companies, including extensive overseas
exposures. He is currently an executive director in KSM Tax Strategists and
is a fellow member of CIMA–UK, member of MIA and CTIM.
SIVARAM NAGAPPAN heads the tax department of one of the most reputable
Malaysian companies. He has more than 19 years of tax experience and
prior to leaving the tax practice, served with PricewaterhouseCoopers,
Arthur Andersen and Ernst & Young. His tax experience includes taxplanning strategies, cross border transactions, repatriation of profits,
investment incentives and tax audit. He is a Fellow Member of FCCA, a
Chartered Accountant of MIA, and an Associate Member of CTIM.
KULARAJ K. KULATHUNGAM is a member of the Chartered Tax Institute
of Malaysia and an approved tax agent under the Income Tax Act 1967. His
experience in taxation spans over 26 years both with the Inland Revenue
Board (IRB) as well as in private practice. In addition to managing his own
tax consultancy practice, he also lectures extensively at local institutions
of higher learning. As a PSMB registered trainer, he regularly speaks at
workshops and seminars on taxation issues in Malaysia.
LILY KONG is Country Director of Silva Method Malaysia and Health
Essentials Asia Sdn. Bhd. She is a Certified Silva Method Instructor,
licensed under Silva International, Inc. USA since 1996. Lily is also a
practicing Clinical Hypnotherapist. She interfaces with people from all
walks of life and ages. She had successfully facilitated the restoration of
clients’ clinical conditions.
LIM GEOK HENG is a Certified Professional Trainer with over 31 years
experience in auditing, financial accounting, treasury functions, education
and training. Currently, Ms Lim is a technical and training consultant in her
own company. She speaks on IASB and MASB reporting, accounting and
audit issues regularly throughout Malaysia.
LIM SIEW WAH, JOY has over 26 years experience in training and HR at
management positions in education, retail and manufacturing. She is the
pioneer Buzan Licensed Instructor in Malaysia, a certified instructor for
Dr Edward de Bono’s courses, and a certified trainer for the “Six-Seconds
Emotional Intelligence” programme, the world’s leader in EQ training. Joy
has a Bachelor of Arts degree in English and Sociology from the University
of Toronto, Canada, a Human Resource Management Certificate from
Ryerson Polytechnic, Toronto, and a Diploma in Management from the
Malaysian Institute of Management.
LUM WOON FOONG has more than 18 years of experience as a practitioner,
consultant and trainer. She has conducted training for a wide range of
personnel, from junior executives to senior management members. She
holds a Masters Degree in Training and Human Resources Development
from the University of Warwick, UK and is a Chartered Accountant, Malaysia
and is co-author of Property Jewels, a book on property investment.
22
OH AI SIM has over 20 years of audit related experience with a big four
accounting firm holding various positions and her last position held was
Executive Director. Her portfolio of clients includes public listed entities
and multinational corporations covering the following industries: retailing,
manufacturing, trading, property development and construction. She is
a member of the Malaysian Institute of Accountants (MIA) and Malaysian
Institute of Certified Public Accountants (MICPA). She holds a professional
qualification of CPA Malaysia.
www.mia.org.my/cpe
STEVEN LIEW, DR. has 23 years of experience in senior financial &
operational management—spearheading the profitability and growth of
companies. He is a registered Trainer with the Government and is currently
providing management consultancy and training in budgeting, credit
management and loan recovery.
TAN LIONG TONG is an experienced Technical Consultant to Mazars
Malaysia and the Technical Advisor to the Financial Reporting Standards
Implementation Committee (MFRSIC) of MIA. He has served as an
Associate Professor with the Graduate School of Management, Universiti
Putra Malaysia. He has authored five accounting books. He was previously
a Council Member of MICPA, and a Technical Consultant to the MASB and
the SC. He is a member of MIA, MICPA and a fellow member of IBBM.
TEO KIM SOON has been in various industry sectors for over 30 years,
spanning from operations to management levels. He was the Senior
General Manager in a listed company and has extensive experience in
manufacturing, warehousing and distribution, project management,
retailing and trading. He obtained his first degree from United Kingdom
with a First Class Honors degree in Mechanical Engineering. He is also a
Certified Trainer for the Kepner Tregoe PSDM programme.
VINCENT JOSEF is the former Assistant Director General of Operations
Division of the Inland Revenue Board (IRB). Having served 35 years in
various branches, Vincent is recognised and much sought after in the
Malaysian taxation circuit. He is experienced in speaking at many IRB
events, professional conferences, and Malaysian professional institutions.
He has recently written a book called “Tax Audit and Investigation Guide –
Malaysia”, a publication of CCH Malaysia.
WILLIAM LEONG is a Chartered Accountant with 21 years of banking
experience. He was Assistant Credit Manager of the Lee Wah Bank (now
UOB) for several years and Vice President of the then Pacific Bank (mainly
in the credit and marketing function) before leaving the bank to be involved
in training.
PARTICIPANTS' DETAILS
Participant 1 Full name as per I/C (Dato' / Datin / Dr / Mr / Mrs / Ms):
o Vegetarian Meal
Membership No.:
Designation:Email:
*o Member
*o Non-member*o Sponsored Staff1
(Sponsoring MIA member’s name & membership no.)
Participant 2 Full name as per I/C (Dato’ / Datin / Dr / Mr / Mrs / Ms):
o Vegetarian Meal
Membership No.:
Designation:Email:
*o Member
1
Participant 3 Full name as per I/C (Dato’ / Datin / Dr / Mr / Mrs / Ms):
o Vegetarian Meal
Membership No.:
IMPORTANT NOTE:
Registration is on first-come-first-served basis. Only
fully completed registration form will be processed.
Designation:Email:
*o Member
ENQUIRIES AND REGISTRATION
ORGANISATION'S DETAILS
Organisation:
Industry:
Contact Person:
Address:
Email:
Tel:Fax:
Signature & Company Stamp:
PAYMENT DETAILS
Payment by Cheque
Bank & Cheque No.:
Amount RM:
Payment by Credit Card
o Visa
o Master
Cardholder's Name:
Card No.:
Expiry Date:
I Authorise Payment of RM:
Head Office
Tel
: 03 2279 9200 Fax : 03 2273 5167
Email
:pd@mia.org.my
Address : Malaysian Institute of Accountants
Dewan Akauntan
No. 2, Jalan Tun Sambanthan 3
Brickfields, 50470 Kuala Lumpur
Johor
Contact : Mainaga / Hanem / Lailatul
Tel
: 07 227 0369
Fax : 07 222 0391
Email
:miajbu@mia.org.my
5.03A, 5th Floor Menara TJB
No. 9, Jalan Syed Mohd Mufti
80000 Johor Bahru
Penang
Contact : Sylvia Anthony
Tel
: 04 261 3320
Fax : 04 261 3321
Email
:miapng@mia.org.my
Suite 3.4, Level 3, Wisma Great Eastern 25 Lebuh Light, 10200 Penang
Sabah
Contact :Shirley
Tel
: 088 261 291
Fax : 088 261 290
Email
:miakku@mia.org.my
Lot 6, 2nd Floor, Block A, Damai Point Commercial Centre, Off Jalan Damai
Luyang, 88300 Kota Kinabalu
Sarawak
Contact : Teddy / Sandra
Tel
: 082 418 427
Fax : 082 417 427
Email
:miakch@mia.org.my
1st Floor, Ultimate Professional Centre
16, Jalan Bukit Mata Kuching
93100 Kuching
REMINDER FOR SPECIFIED PROGRAMMES
Bring your
calculator
Cardholder's Signature:
Bring your laptop
–with Excel 2007
Date:
For complete programme details, please download the full brochure(s) from: www.mia.org.my/cpe
Our programmes can be customised to meet your in-house training requirements. Please call for details.
PROGRAMME FEE
• Fee is payable to MALAYSIAN INSTITUTE OF ACCOUNTANTS
• Fee includes course materials, lunch and 2 tea breaks per day.
• Full payment of the above amount shall be made within thirty (30) days from the date of the invoice or
on the day of the event, whichever earlier.
• Admittance may be denied upon failure to make full payment as per the above requirement.
CANCELLATION / TRANSFER
Upon registering, participant(s) are considered successfully enrolled in the event. Should participant(s)
decide to cancel/transfer their enrolment, a cancellation/transfer policy shall be applied as follows.
a) Written cancellation/ transfer received less than five (5) working days from the date of the event:
- A refund (less administrative charge of 20%) will be made
- Unpaid registrations will also be liable for 20% administrative charges
b) Written cancellation/ no show on the day of the programme:
- No refund will be entertained
- Unpaid registrations will also be liable for full payment of the registration fee
- Partial cancellation is not allowed
*Please select the participant classification carefully as it determines the fee payable. No alteration
will be allowed after the registration is accepted. Terms and conditions apply.
1
The Sponsored Staff must report directly to the sponsoring MIA member in his/ her firm or company.
CERTIFICATE OF ATTENDANCE AND CPE HOURS
• Upon full attendance of the programme, participants will be issued an “E-certificate”. Participants will
receive an email with a download link and are required to download the e-certificate within 30 days. For this
purpose, it is COMPULSORY to fill in the email address clearly.
• For MIA members, the CPE hours will be credited into the Membership System within 2 weeks of
the event.
DATA PROTECTION
Personal Data is gathered in accordance with the Personal Data Protection Act 2010 (Act 709).
DISCLAIMER
Malaysian Institute of Accountants (MIA) reserves the right to change the speaker(s), date(s) and to cancel
the programme should circumstances beyond its control arises. MIA also reserves the right to make
alternative arrangements without prior notice should it be necessary to do so. Upon signing the registration
You can substitute an alternate participant if you wish to avoid cancellation/ transfer charges. form, you are deemed to have read and accepted the terms and conditions.
Any difference in fees will be charged accordingly.
TS 2014
H
IG
L
H
IG
H
S
T
N
E
V
E
E
P
C
L
IA
C
SPE
Insolvency Conference 2014
Facing the Break through Together
25 November 2014 (Tuesday)
An effective insolvency system provides
efficient processes for winding-up
companies when it is no longer a viable
business. This conference combines a
highly topical and relevant programme with
networking opportunities for insolvency and
restructuring practitioners. It brings together
some of the leading minds of this industry
as well as influential insolvency practitioners,
lawyers and bankers. Stay at the forefront
of the sector and keep up-to-date with key
developments affecting Insolvency Practitioners.
TOPIC HIGHTLIGHTS
• The New Companies Bill
– Changes to the Insolvency Regime
• Modernising the Insolvency Laws
– New Corporate Rehabilitation Mechanisms
• GST and Insolvency:
A Difficult Area
• Giving Life to Abandoned Housing Projects
– What Can be Done?
Join us in this conference where expert practitioners and professionals get together for a session of
knowledge / experience sharing and networking.
For more information, please contact Muhammad/Razlan at 03-2279 9200 ext 156 / 9294
JOINTLY ORGANISED BY:
iPAM
SUPPORTER:
MEDIA PARTNER:
iPAM
Insolvency Practitioners Association of Malaysia
(Persatuan Pengamal Insolvensi Malaysia)
Insolvency Practitioners Association of Malaysia
Updates
for Corporate
(Persatuan Pengamal
Insolvensi
Malaysia)
Accountants
20 October 2014 (Monday), Connexion@Nexus, Bangsar South, Kuala Lumpur
23 October 2014 (Thursday), Traders Hotel Penang
10 November 2014 (Monday), Renaissance Johor Bahru Hotel
With the theme “Accelerating Growth, Ensuring Fiscal Sustainability, Prospering the
Rakyat”, 2015 Budget will be announced by our Honourable Prime Minister and Minister
of Finance, YAB Dato’ Sri Mohd Najib Tun Abdul Razak on 10 October 2014.
FREE FOR ALL
PARTICIPANTS
2015 Budget
Commentary and
Tax Information
This course aims to educate participants on:
• Budget key changes and its implications for taxpayers.
• Tax cases and public rulings.
• GST latest guides and regulations.
Speaker: Chow Chee Yen
Sign up today and get first-hand details on the upcoming 2015 Budget!
For more information, please contact Muhammad/Lizawati at 03-2279 9200 ext 156 / 9331
8 CPE Hours will be awarded but note that these hours will not qualify as CPD
Points for the purpose of application or renewal of tax agent licence under
Section 153, Income Tax Act 1967.
MALAYSIAN INSTITUTE OF ACCOUNTANTS
Dewan Akauntan, No. 2, Jalan Tun Sambanthan 3, Brickfields, 50470 Kuala Lumpur
Tel: 03-2279 9200 Fax: 03-2273 5167 Email: sp@mia.org.my Website: www.mia.org.my

CPE ! FREE

Transcription

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