| 1 |
Any Registered Student who has passed
the examinations prescribed (unless the Council
shall have granted exemptions from such examinations
or parts thereof) and who has had not less than
five (5) years practical experience in practice
or employment relating to taxation matters approved
by the Council. |
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| 2 |
Any person whether in practice or
in employment who is an advocate or solicitor of
the High Court of Malaya, Sabah and Sarawak and
who has had not less than three (3) years practical
experience in practice or employment relating to
taxation matters approved by the Council. |
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| 3 |
Any person who has passed the Advanced
Course examination conducted by the Department of
Inland Revenue and who has not less than five (5)
years practical experience in practice or employment
relating to taxation matters approved by the Council.
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| 4 |
Any person who is registered with
MIA as a Chartered Accountant and who holds a Practising
Certificate and an audit licence issued pursuant
to the Section 8 of the Companies Act, 1965. |
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| 5 |
Any person who is registered with
MIA as a Chartered Accountant with Practising Certificate
only and has had not less than two (2) years practical
experience in practice or employment relating to
taxation matters approved by the Council. |
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| 6 |
Any person who is registered with
MIA as a Chartered Accountant without Practising
Certificate and has had not less than three (3)
years practical experience in practice or employment
relating to taxation matters approved by the Council.
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| 7 |
Any person who is registered with
MIA as a Licensed Accountant and who has had not
less than five (5) years practical experience in
practice relating to taxation matters approved by
the Council after admission as a licensed accountant
of the MIA under the Accountants Act, 1967. |
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| 8 |
Any person who is an approved Tax
Agent under Section 153 of the Income Tax Act, 1967.
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| 9 |
Custom offices at Superintendent level
(Grade 41) with 5 years of working experience |