november 2008 examination - The Malaysian Institute Of Certified ...
november 2008 examination - The Malaysian Institute Of Certified ...
november 2008 examination - The Malaysian Institute Of Certified ...
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<strong>The</strong> <strong>Malaysian</strong> AccountantAUGUST <strong>2008</strong>EDITORIAL BOARDDatuk Robert Yong Kuen Loke (Chairman)Dato’ Nordin BaharuddinDato’ Hj Maidin Syed AliLoh Lay ChoonNg Kim TuckSee Huey BengSam Soh Siong HoonTan Chin HockChia Kum Cheng (Co-opted)Chong Kian Soon (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)Education & Research ManagerJenny Chua (jenny.edu@micpa.com.my)Public Affairs& Communications ManagerVicky Rajaretnam (vic.pr@micpa.com.my)Marketing ManagerEvelyn Lim (evelyn.mktg@micpa.com.my)Examination <strong>Of</strong>ficerLee How Lai (hl.exam@micpa.com.my)Assistant Manager, MembershipSalyasusanti Achom(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> Accountant is publishedby: <strong>The</strong> <strong>Malaysian</strong> <strong>Institute</strong> of<strong>Certified</strong> Public Accountants (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 BhdPrinterThumbprints Utd Sdn BhdFEATURE page 3PERSPECTIVE 2FEATURES<strong>Malaysian</strong> Tax Updates 3Corporate Governance Analysis in Malaysia 7Overview of Takaful in Malaysia 10Corporate Governance for Takaful 12INSTITUTE NEWSMICPA Turns 50 14Recipient of Anugerah Presiden <strong>2008</strong>:YBhg Tan Sri Dato’ Seri Mohd Hassan Marican 17November <strong>2008</strong> Examination 20May <strong>2008</strong> Examination Results 21Continuing Professional Development (CPD) Programmes 22Career Talks at Secondary Schools 22Career Fairs and Exhibitions 23Collaboration and Career Talks at Universities 24MICPA–BURSA MALAYSIA Business Forum <strong>2008</strong> 24YOUNG CPAYoung CPA Malaysia Symposium <strong>2008</strong>- Charting the Future of Accounting and Finance Professionals 18PROFESSIONAL NEWSMASB Update 26IASB Update 27IFAC Update 30CASE LAW HIGHLIGHTSSee Teow Guan & Ors v Liquidators of Kian Joo Holdings Sdn Bhd(in Liquidation) & Ors 35GLOBAL INSIGHTNews from Down Under 36World News 38LIFESTYLETaiping – A Town of Many Firsts 39