The Malaysian Accountant - The Malaysian Institute Of Certified ...
The Malaysian Accountant - The Malaysian Institute Of Certified ...
The Malaysian Accountant - The Malaysian Institute Of Certified ...
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<strong>The</strong> <strong>Malaysian</strong> <strong>Accountant</strong>JUNE/AUGUST 2007EDITORIAL BOARDDatuk Robert Yong Kuen Loke (Chairman)Loh Lay ChoonDato’ Hj Maidin Syed AliNg Kim TuckDato’ Nordin BaharuddinSee Huey BengSam Soh Siong HoonTan Chin HockChia Kum Cheng (Co-opted)Esther Tan Choon Hwa (Co-opted)PRINCIPAL OFFICE BEARERSPresidentDato’ Nordin BaharuddinVice PresidentDato’ Ahmad Johan Mohammad RaslanPRINCIPAL OFFICERSExecutive DirectorFoo Yoke Pin (ypfoo@micpa.com.my)Technical ManagerMelissa Yeoh (melissa.tech@micpa.com.my)Training ManagerJoseph Leong (joseph.edu@micpa.com.my)Public Affairs& Communications ManagerVicky Rajaretnam (vic.pr@micpa.com.my)Assistant Operations ManagerSuzana Mohd Hulaimi (suzana@micpa.com.my)Examination <strong>Of</strong>ficerLee How Lai (hl.exam@micpa.com.my)Membership Services <strong>Of</strong>ficerAdzlyn binti Aladzimy(membership@micpa.com.my)Single Copy: RM7.50Subscription: 6 issuesRM43.50 per annum(including P&P within Malaysia only)<strong>The</strong> <strong>Malaysian</strong> <strong>Accountant</strong> is publishedby: <strong>The</strong> <strong>Malaysian</strong> <strong>Institute</strong> of<strong>Certified</strong> Public <strong>Accountant</strong>s (3246-U)15, Jalan Medan Tuanku50300 Kuala Lumpur, MalaysiaTel: 03-2698 9622 Fax: 03-2698 9403E-mail: micpa@micpa.com.myWebsite: www.micpa.com.myNote: <strong>The</strong> views expressed in this journal are notnecessarily those of the <strong>Institute</strong> or the Editorial Board.All right reserved; no part of this publication may betransmitted in any form or by any means, electronic,mechanical, photocopying, recording or otherwise,without prior pernission of the <strong>Institute</strong> or the EditorialBoard.Concept & DesignDigibook Sdn BhdReign Associates Sdn BhdINSTITUTE NEWS page 24PERSPECTIVEFEATURE page 5LIFESTYLE page 59FEATURESIntellectual Property Rights. <strong>The</strong> Right to Protect & Profit From It 3Internet Piracy - Copyright Infringement and Adequacy of <strong>Malaysian</strong> Law 5Basis of Recognition of Income for Property Developers 10Wither the External Audit in Corporate Governance? 15Towards Selecting and Maintaining an Effective Internal Audit Function? 18PEOPLEDato' Nordin Baharuddin} At <strong>The</strong> HelmDato’ Johan Raslan 19INSTITUTE NEWS49th MICPA Annual Dinner 24Recipient of Anugerah Presiden 2007:YM Raja Datuk Arshad Raja Tun Uda 2649th MICPA Annual General Meeting 29Extraordinary General Meeting 32Membership Update 34November 2007 Examination 36May 2007 Examination Results 3711th MICPA Accountancy Week 39ACCA-MICPA Mutual Recognition Agreement 42PROFESSIONAL NEWSMASB Update 43IASB Update 46IFAC Update 50CASE LAW HIGHLIGHTSSanjung Selamat Sdn Bhd v C L Chin & Associates 53GLOBAL INSIGHTNews from Down Under 54World News 56LIFESTYLELeaving a Legacy for the Future 59PrinterThumbprints Utd Sdn Bhd
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