THE PERCEPTION OF PROFESSIONAL ACCOUNTANT TOWARDS THE MANDATORY CONTINUING PROFESSIONAL EDUCATION

Abstract

Continuing professional education (CPE) is vital in the maintainance and development of knowledge and skills among professional accountant, thus ensuring they remain competent. The Malaysian Institute of Accountants (MIA) has reported a dicouraging compliance of mandatory CPE requirement among the professional accountant in Malaysia. This study therefore intends to explore the perception of the professional accountant in practice towards the CPE programs. The respondents of this study are the professional accountants in public practice in Malaysia. The findings from this study shows that professional accountants have positive perceptions towards the CPE in terms of its usefulness, quality and ease of participation. However, they gave negative response on the cost of CPE.