MIA CPE Requirements 2026: 120 Hours Over 3 Years
Malaysian Institute of Accountants members need 120 CPE hours per rolling three years, at least 20 structured hours a year, and 2 ethics hours from 2026.
The Malaysian Institute of Accountants, known as MIA, requires its members to complete at least 120 CPE hours in each rolling three-calendar-year period, with at least 60 of them structured and verifiable and at least 20 structured hours in every calendar year. From 1 January 2026, at least two of those annual hours must be on ethics. This guide sets out the MIA rules, the declaration deadline, the audit and the exemptions. For a regional comparison, see our ISCA Singapore CPE guide and our HKICPA CPD guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Total hours | At least 120 CPE hours per rolling three-calendar-year period (By-Laws section B110) |
| Structured and verifiable | At least 60 of the 120 |
| Annual minimum | At least 20 structured and verifiable hours in each calendar year |
| Ethics (from 1 January 2026) | At least 2 structured, verifiable ethics hours a year, counted inside the 20 |
| Approved company auditors | At least 10 of the 20 annual hours on ISQC 1, auditing or accounting standards, or ethics |
| CPE year | The calendar year |
| Declaration | Update CPE events and submit the online compliance declaration by 31 December |
| Evidence | Not required upfront; MIA audits a random sample and may ask for it |
| Penalties | Disciplinary action for wilful non-compliance; practising certificate renewal depends on meeting the preceding year's hours |
The 120-hour rolling total
MIA's CPE compliance page says members must earn at least 120 hours of relevant learning in each rolling three-calendar-year period, citing section B110 of the MIA By-Laws. At least 60 of the 120 must be structured and verifiable. We did not read the By-Laws text itself, so the page and the CPE FAQ are our sources.
The annual floor
Alongside the three-year total, MIA requires at least 20 structured and verifiable hours in each calendar year. The annual floor stops members from leaving all the learning to the third year. Because the 20 hours are structured and verifiable, they count toward the 60 verifiable hours in the three-year total.
The new ethics requirement
MIA's FAQ says that from 1 January 2026 at least two of the 20 annual structured hours must be structured, verifiable ethics hours. They are included in the 20 and are not additional. MIA says the first CPE compliance audit covering the ethics requirement is for 1 January to 31 December 2026.
Approved company auditors
MIA sets an extra rule for approved company auditors. At least 10 of their 20 annual structured hours must cover ISQC 1, auditing standards, accounting standards or ethics. If you hold an audit licence, check your learning plan against this rule as well as the general one.
Declaring your hours
The CPE year is the calendar year. MIA says members update their CPE events online using the "Add External CPE Hours" function and submit the online CPE compliance declaration through My Account by 31 December. Evidence is not required upfront, but MIA audits a random sample of members and may ask for it, so keep your certificates and attendance records.
What happens if you fall short
MIA says it will take disciplinary action against members who wilfully fail to comply with the CPE requirements or fail to respond to its compliance enquiries. Its FAQ also says non-compliance could lead to penalties, including difficulty renewing your membership, and for practising certificate and audit licence holders it could mean failing to renew those. CPE compliance has been mandatory for practising certificate renewal since the 2018/19 financial year, and the preceding year's hours must be met.
What the 2027 reviews cover
MIA's FAQ says that in 2027 the audit licence renewal review will cover 2025 and 2026, the practising certificate renewal will review 2026, and a Letter of Good Standing will review 2024 to 2026. We found no other 2027 rule change.
Exemptions
Chartered Accountants can apply for an exemption if they are senior members aged 60 or over who have retired from full-time work or practice, homemakers not in full-time employment or practice, carers of a close family member for more than 12 months who are not in full-time work or practice, or people who have been unemployed for more than 12 months. MIA has sole discretion over whether to grant an exemption and how much it covers. Applications are made through My Account with supporting documents.
Frequently asked questions
How many CPE hours does an MIA member need?
At least 120 hours in each rolling three-calendar-year period, with at least 60 structured and verifiable and at least 20 structured hours in every calendar year.
Is ethics CPE compulsory?
From 1 January 2026, at least two of the 20 annual structured hours must be ethics hours. They are counted inside the 20.
When is the declaration due?
MIA's CPE compliance page says by 31 December each calendar year.
Do I need to upload certificates?
MIA says evidence is not required upfront, but it audits a random sample and may ask for it.
Who can be exempt?
Chartered Accountants who are retired senior members aged 60 or over, homemakers, carers for more than 12 months and people unemployed for more than 12 months can apply. MIA decides at its sole discretion.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. For wider context on Asian professional bodies, see our CPD for accountants guide.
Source: Malaysian Institute of Accountants CPE compliance page and CPE FAQ (mia.org.my), checked October 2026.
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