PART II: BY-LAWS ON PROFESSIONAL CONDUCT AND PRACTICE

Section 420 Description and Designatory Letters

Description and Designatory Letters
420.1 Every professional accountant in describing himself or herself as an accountant in Malaysia shall use the designations “Chartered Accountant”, "Licensed Accountant" or “Associate Member” with the designatory letters “C.A.(M)”, “L.A.(M)” or “A.M.(M)” respectively.
420.2 A professional accountant may use in conjunction with the abovementioned designations or the abovementioned designatory letters any letters or words or a combination of letters and words to indicate-
(a) membership of other professional bodies including the recognised bodies which are specified in Part II of the First Schedule to the Act;
(b) possession of academic degrees or diplomas of institutions of higher learning or any academic post-graduate qualification from institutions of higher learning; or
(c) possession of civil or military honours or decorations.
420.3 A member in public practice shall describe his or her firm as a firm of “Chartered Accountants” or as a firm of "Licensed Accountants" as appropriate.
420.4 Every member in public practice who signs any reports or other documents in a professional capacity either as an individual or for and on behalf of the firm shall only use the designations “Chartered Accountant” or “Chartered Accountants” or "Licensed Accountant" or "Licensed Accountants" to describe that member in public practice or the firm in the report or documents.