10 & 11 December 2018 (Monday & Tuesday) Connexion Conference & Event Nexus, Bangsar South, Kuala Lumpur YBHG. DATUK AHMAD BADRI MOHD ZAHIR

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1 JOINTLY ORGANISED BY SUPPORTED BY 10 & 11 December 2018 (Monday & Tuesday) Connexion Conference & Event Nexus, Bangsar South, Kuala Lumpur OBJECTIVES KEYNOTE ADDRESS YBHG. DATUK AHMAD BADRI MOHD ZAHIR Treasury Secretary-General Impart the latest updates on the International Public Sector Accounting Standards (IPSAS) implementation Highlight the future of finance function in the public sector Discuss how accrual based financial information facilitate efficient public financial management Share experience of reporting service performance in other jurisdictions Suggest tips on adoption of integrated reporting Assess potential impacts of digital transformation in the public sector The role of public sector fi nancial professionals is continually evolving especially with the new government s emphasis on trust, accountability and good governance. This has led to heightened vigilance on public sector organisations. Stay up to date on critical public sector fi nancial management issues, and grasp some of the top challenges facing today s public sector fi nance professionals at this must-attend event for accountants in the public sector. WHO SHOULD ATTEND Accountants and Auditors in the public sector Heads of Government departments and agencies Heads of Government training agencies Private sector Accountants who have dealings with the public sector and agencies Auditors who are assigned to audit the public sector and agencies Academicians

2 CONFERENCE PROGRAMME CONFERENCE DAY am REGISTRATION & WELCOME REFRESHMENTS 9.00 am WELCOME ADDRESS 9.15 am KEYNOTE ADDRESS BY YBHG. DATUK AHMAD BADRI MOHD ZAHIR Treasury Secretary-General 9.50 am MORNING REFRESHMENTS & NETWORKING am am TRUST AND ACCOUNTABILITY IN THE PUBLIC SECTOR Trust and accountability in the public sector have emerged as hot topics throughout the nation, driven by the political regime change. This session discusses the embedding of trust and accountability in the public sector, the impacts on public sector accountants, and importantly, how they should respond. DR. NURMAZILAH DATO MAHZAN ı Chief Executive Offi cer, MIA MIKE BLAKE ı Deputy Chair, IPSASB Representative, Auditor General s Department of Malaysia TONY PUA ı Member of Parliament, Damansara (invited) STRATEGIC OVERVIEW OF IPSASB The International Public Sector Accounting Standards Board (IPSASB) has published a Consultation Document on its proposed Strategy and Work Plan for What are the strategic objectives? This session will also provide a brief update on IPSASB s current projects, including accounting for social benefi ts and non-exchange revenue and expenses as well as other possible projects following implementation issues raised by various jurisdictions. RASMIMI RAMLI ı Deputy Executive Director, Professional Practices & Technical, MIA IAN CARRUTHERS ı Chair, IPSASB JOHN STANFORD ı Technical Director, IPSASB 1.00 pm LUNCH & NETWORKING 2.45 pm 3.30 pm USING ACCRUAL-BASED ACCOUNTING INFORMATION TO ACHIEVE EFFECTIVE AND EFFICIENT PUBLIC FINANCIAL MANAGEMENT Just like any other reforms, implementation of accrual accounting in the public sector is challenging. This session will suggest how to utilise information from accrual based accounting for the benefi t of public sector organisations. TING CHOO WAI ı Partner, PricewaterhouseCoopers DR. DO-JIN JUNG ı Member, IPSASB JOHAN MAHMOOD MERICAN ı Director, National Budget Offi ce, Ministry of Finance Malaysia DR. YACOB MUSTAFA ı Deputy Accountant General Malaysia (Operation), Accountant General s Department Malaysia FUTURE OF FINANCE FUNCTION UNDER ACCRUAL- BASED ACCOUNTING SYSTEM The session will discuss the experience in the UK public sector as well as the MIA Competency Framework for CFOs in Public Interest Entities and how these can be adapted in the context of Malaysia s public sector. DR. SHAHRIL BAHARIM ı Deputy Director, National Accounting Institute, Accountant General s Department Malaysia DAVID WATKINS ı Technical Advisor, IPSASB SIMON TAY PIT EU ı Executive Director, Professional Practices & Technical, MIA 5.00 pm REFRESHMENTS & END OF DAY 1 CONFERENCE DAY am REGISTRATION & WELCOME REFRESHMENTS 9.00 am INTEGRATED REPORTING IN THE PUBLIC SECTOR Public sector organisations are increasingly challenged with maintaining or improving outcomes within the same or reducing resources. Communicating how, and how well prepared they are, to achieve this is critical to public accountability. Professor Mervyn King, Chairman, IIRC The session will discuss the adoption of integrated reporting in the public sector to support accountability and trust, and shares the experiences of integrated reporting adopters. Representative, Ministry of Finance, Malaysia IAN CARRUTHERS ı Chair, IPSASB DR. NURMAZILAH DATO MAHZAN ı Chief Executive Offi cer, MIA Representative from conglomerates am MORNING REFRESHMENTS & NETWORKING am MANAGING PUBLIC SECTOR FINANCE FRAMEWORK & IMPLEMENTATION Costing, fi nancial analysis, performance measurement, risk management and resource allocation are the core areas in achieving effective and effi cient public fi nancial management. The session will discuss the framework for managing public sector fi nance as well as implementation experience in Switzerland and Tanzania. PROF. DATIN DR. SUZANA SULAIMAN ı Head, Asian Management Accounting Research Centre (AMARC), Universiti Teknologi MARA CLAUDIA BEIER ı Technical Advisor, IPSASB WILLIARD KALULU ı Technical Advisor, IPSASB Representative, Chartered Institute of Management Accountants (CIMA) pm LUNCH & NETWORKING 2.00 pm 3.30 pm GLOBAL REPORTING ON SERVICE PERFORMANCE INFORMATION The IPSASB issued Recommended Practice Guideline 3 (RPG 3), Reporting Service Performance Information in March It provides guidance on presentation decisions with respect to service performance information that will meet users needs and information that should be presented when reporting service performance information. The session will discuss the principles of reporting service performance information as well as the experience of other jurisdictions in adopting those principles. DR. N. FARAHIN ı Head, Management Accounting Unit of Account Department, Ministry of Finance Malaysia MIKE BLAKE ı Deputy Chair, IPSASB RENÉE PICHARD ı Technical Advisor, IPSASB Representative, National Budget Offi ce, Ministry of Finance Malaysia DIGITAL TRANSFORMATION IN THE PUBLIC SECTOR The MIA Digital Technology Blueprint: Preparing the Malaysian Accountancy Profession for the Digital World aspires that accountants in the public sector leverage on digital technology to achieve effi cient and effective public fi nancial management. This session will discuss how public sector accountants should use data and data analytics in their roles. PROF. DR. NOOR AZIZI ISMAIL ı Deputy Director General of Higher Education (Public Universities), Ministry of Higher Education Malaysia PAUL MASON ı Principal, IPSASB RASMIMI RAMLI ı Deputy Executive Director, MIA Representative, Malaysian Administration Modernisation and Management Planning Unit (MAMPU) Representative, Department of Statistics Malaysia 5.00 pm REFRESHMENTS & END OF CONFERENCE

3 DISTINGUISHED CONFERENCE SPEAKERS CLAUDIA BEIER Claudia Beier is head of the accounting department of Canton of Zurich since She is responsible for the development and implementation of accounting policies based on IPSAS within Canton of Zurich. Prior to joining the public sector, she worked as auditor and advisor for different companies for more than 15 years. She is member of Swiss Public Sector Financial Reporting Advisory Committee SRS-CSPCP, which monitors and supports the implementation of Swiss Public Sector Standards. She is Wirtschaftsprüfer (German CPA), eingetragener Revisionsexperte (Swiss CPA) and Steuerberater (German Tax Advisor) and has a diploma in Business Administration from the University of Halle, Germany. DAVID WATKINS David Watkins spent 34 years in the UK public sector. He currently serves on the International Monetary Fund Panel of Experts and has been a team member on a number of missions relating to improving government fi nancial reporting. He is Chair of CIPFA s Accounting and Auditing Standards Panel (since May 2010), a member of CIPFA s Standards and Financial Reporting Board (since 2016), and was a member of the Association of Chartered Certifi ed Accountants Public Sector Global Forum ( ). DR. DO-JIN JUNG Dr. Do-Jin Jung became a member of the IPSASB in January He is an executive director in the Government Accounting and Finance Statistics Center (GAFSC) at the KIPF where he is not only responsible for setting accounting standards for the Korean central government and preparing fi nancial statements accordingly, but also in charge of compiling GFS and PSDS. Additionally, he is an accounting professor at the Chung-Ang University (Korea) and a member or a chair of several government accounting bodies and academic associations in Korea. He has also been the Financial Reporting Council Member at Financial Service Commission since Prior to joining the GAFSC, he worked at the Financial Supervisory Service in Korea where he oversaw the adoption of the IFRS in the private sectors in Korea from 2005 to Dr. Jung is CMA (Certifi ed Management Accountant) and CFM (Certifi ed Financial Management) and has a PhD in accountancy from the University of Kentucky. DR. YACOB MUSTAFA Dr. Yacob is Deputy Accountant General Malaysia (Operation) at the Accountant General s Department, Ministry of Finance, Malaysia. He started his career in 1987, serving in the various government departments and divisions such as the Accountant General s Department, Government Investment Companies Division, Ministry of Finance; and Malacca State Development Authority. In the corporate arena, Dr. Yacob has also served as board member in various companies such as Syarikat Prokhas Sdn. Bhd.; Pengurusan Danaharta Nasional Berhad; ASEAN Potash Mining Public Co Ltd, Thailand; Arca Biru Sdn. Bhd. and Malaysian Kuwaiti Investment Co. Sdn. Bhd. Dr. Yacob is a member of the MIA and a member of the Chartered Institute of Public Finance and Accountancy (CIPFA). He obtained his Bachelor of Accounting Degree from University of Malaya; and a Master of Business Administration, from University Kebangsaan Malaysia. He obtained his PhD in Economics, from the University Kebangsaan Malaysia in IAN CARRUTHERS Ian Carruthers became Chair of the International Public Sector Accounting Standards Board (IPSASB) in 2016, having been a Board Member since As a Board Member he led IPSASB s work on Long Term Financial Sustainability and alignment between IPSASs and Government Finance Statistics. After joining HM Treasury from PricewaterhouseCoopers in 1999, he played a key role in the UK Government s transition from cash to accrual budgeting and reporting, in particular leading its Whole of Government Accounts programme. He joined CIPFA in As part-time Chair, CIPFA Standards, his role encompasses all these aspects of the Institute s activities, including leading its work on the role of the public services CFO, and the development of the International Framework for Good Governance in the Public Sector in partnership with IFAC. JOHAN MAHMOOD MERICAN Johan is Director of the National Budget Offi ce at the Ministry of Finance. He was previously the CEO of Talent Corporation Malaysia Berhad (TalentCorp) and the Principal Private Secretary to the Minister in the Prime Minister s Department and the Ministry of Finance. He has 20 years experience in policy development, corporate fi nance and accountancy in Malaysia as well as in UK. He is a trained chartered accountant and an Associate of the Institute of Chartered Accountants in England and Wales (ICAEW). JOHN STANFORD John Stanford was confi rmed as IPSASB Technical Director in May He joined the IPSASB staff in April 2005, initially on secondment from the United Kingdom Chartered Institute of Public Finance and Accountancy (CIPFA), and was appointed IPSASB Deputy Director in July He was the project coordinator for the IPSASB s Conceptual Framework project, the IPSASB s main strategic priority in and was also the lead author for the components of the fi nal Framework on elements, recognition and measurement. He has also been heavily involved with the IPSASB s work on longterm fi scal sustainability and social benefi ts. MIKE BLAKE Mike Blake was Tasmanian Auditor-General from 10 May 2004 to 29 March 2016 and is now focussing on board positions. Prior to accepting the position as Tasmania s Auditor-General, he was Auditor-General for the Northern Territory. His career has involved working in both the private and public sectors, fi rstly with Deloitte Ross Tohmatsu for 16 years starting in Zimbabwe and ending in Western Australia, where he joined the Audit Offi ce of Western Australia rising to the position of Deputy Auditor-General. Mike was a partner with Deloitte Zimbabwe for 8 years. DR. N. FARAHIN N. Farahin Ali is Head of the Management Accounting Unit of Account Department, Ministry of Finance. She is responsible for the development, monitoring and support on the implementation of management accounting within the Malaysian Public Sector since January She is also one of the members setting Islamic accounting standard for the Baitulmal, Zakat dan Waqf s institutions in Malaysia. She previously worked for a number of government departments and divisions including National Accounting Institute and Ministry of Finance. Prior to joining the Public Sector in 2003, she spent the fi rst 4 years of her career at Ernst & Young as auditor and advisor for different companies. She is a member of MIA and holds a PhD in accountancy from the University of Warwick, UK. PROF. DR. NOOR AZIZI ISMAIL Dr. Noor Azizi Ismail is a Professor in Accounting Information System. He is currently the Deputy Director General of Higher Education (Public Universities), Ministry of Higher Education Malaysia. Prior to the recent appointment, he served as the Deputy Vice Chancellor (Research and Innovation) at Universiti Utara Malaysia (UUM) for 2 years and Dean of UUM Graduate School of Business for 7 years. He earned his PhD in Accounting Information Systems from Loughborough University. Professionally, he is a Certifi ed Management Accountant and a Certifi ed Trainer for Business Intelligence. DR. NURMAZILAH DATO MAHZAN Dr. Nurmazilah was appointed the Chief Executive Offi cer of Malaysian Institute of Accountants on 2 July She was previously the MIA Deputy Chief Executive Offi cer. Prior to MIA, she was the Director of University Malaya Graduate School of Business. She started her career with Arthur Andersen in 1993, and later joined KUB Malaysia Berhad as Group Accounts Manager. Her corporate experience covers various industries including property development and construction, banking, unit trusts, trading and manufacturing. She was a MIA Council member, a Member of the Malaysian Accounting Standards Board, elected member of Board of Governors for the Institute of Internal Auditors Malaysia, Council member of The Malaysian Institute of Certifi ed Public Accountants, and Honorary Treasurer with Persatuan Ekonomi Malaysia. She also served in various committees of MIA and MICPA. She holds a PhD in accounting from University of Birmingham, UK. She has conducted various research projects in the areas of auditing, fi nancial reporting and corporate governance. PAUL MASON Paul Mason is a Principal who joined the staff of the IPSASB in January He was the lead staff member on IPSAS 40, Public Sector Combinations. His current projects include Social Benefi ts and Non-Exchange Expenses. He previously worked for a number of local government organisations in the United Kingdom. His main roles in these organisations included the preparation of the fi nancial statements and implementing fi nancial systems. In 2007, he joined the staff of the Chartered Institute of Public Finance and Accountancy (CIPFA). He led the development of the fi rst set of accounting guidance for the UK local government to be based on international standards, and was part of the CIPFA team supporting the implementation of IPSAS in Malta.

4 DISTINGUISHED CONFERENCE SPEAKERS RASMIMI RAMLI Rasmimi Ramli is Deputy Executive Director of Professional Practices & Technical at MIA. She is responsible for fi nance and technical activities which includes public sector and fi nancial reporting. She is a member of the Government Accounting Standards Advisory Committee (GASAC), a committee that develops public sector accounting standards in Malaysia. Rasmimi develops draft responses to the International Public Sector Accounting Standards Board (IPSASB) consultation documents and writes technical articles and publications on public sector. She actively participates in MASB working groups and task forces on MFRS and MPERS standards and provides technical assistance to the World Bank Group on IFRS transition projects. She was a technical advisor of the IPSASB from 2013 to She spent 8 years with major audit fi rms in Malaysia and United Kingdom (UK). Prior to joining MIA, she was an Internal Audit Manager with Maxis Berhad. Rasmimi is a chartered accountant of MIA and a fellow member of ACCA. She graduated from Cardiff University, UK. RENÉE PICHARD Renée Pichard is a Principal in the Audit Services Group of the Offi ce of the Auditor General of Canada. She has extensive experience providing advisory and training services on IFRS and public sector accounting standards both internally and to Canadian provincial auditor general offi ces. Prior to joining the Offi ce in 2005, She spent the fi rst 12 years of her career at Deloitte and as Director of Corporate Finance for a Canada-based international corporation. She has contributed to the establishment of auditing and accounting standards in Canada as a member of task forces of the Public Sector Accounting Board and the Auditing and Assurance Standards Board of the Canadian Institute of Chartered Accountants and as a lecturer for the Quebec Institute of Chartered Professional Accountants on public sector accounting standards. She is a chartered professional accountant and holds a bachelor of commerce degree from the University of Quebec (Canada). DR. SHAHRIL BAHARIM Dr. Shahril is Deputy Director at the National Accounting Institute since January Previously he was the Head of professional programme at the Centre for Professional Development, Accountant General s Department. He is actively involved in research funded by the Accountant General s Department. Dr. Shahril obtained his PhD from Victoria University, Australia. SIMON TAY PIT EU Simon is Executive Director of the Professional Practices and Technical Division of MIA, where he directs and contributes to the technical activities of MIA on fi nancial reporting, audit and assurance, taxation, public sector, Islamic fi nance, and integrated reporting, and providing technical support to 9 technical committees. Previously, he was an Executive Director in PricewaterhouseCoopers Malaysia and has over 20 years experience in auditing, specialising in statutory and special audits across a broad spectrum of industries. He has been involved in instructing courses on audit methodology, conducting public workshops and client-specifi c workshops on the application of accounting standards. He was involved in implementation of a new auditing software in Vietnam. Simon is a member of MIA and CPA Australia. PROF. DATIN DR. SUZANA SULAIMAN Dr. Suzana is a Professor of Management Accounting at Faculty of Accountancy, and the Head of Asian Management Accounting Research Centre (AMARC), Accounting Research Institute (ARI), UiTM. As the Head of AMARC, she manages research activities which include Managing Editor for Asia-Pacifi c Management Accounting (APMAJ), organising conferences, and inculcating research atmosphere by encouraging grants from both internal and external sources. Dr. Suzana has 27 years of lecturing experience which include teaching the diploma, undergraduate, professional and postgraduate programmes. Besides teaching she is also actively involved in research and consultancy. She obtained her PhD from University of Edinburgh, Scotland, UK; and Master of Accountancy from Curtin University of Technology, Perth, Australia. She is a chartered accountant of MIA, Fellow of Chartered Management Accountant (FGMA), and Chartered Global Management Accountant (CGMA). TING CHOO WAI Choo Wai is a Partner and currently leads the Public Sector Finance unit in PricewaterhouseCoopers. He has over 19 years experience dealing with public and private sector clients on areas such as fi nancial audit, fi nance function transformation, credit processes improvement, capital management framework implementation and strategic business plan development. WILLIARD KALULU Williard Kalulu is a Chief Accountant heading the Consolidation Unit under the Accountant General s Department, Ministry of Finance and Planning Dar es Salaam, Tanzania. He has over 13 years Accounting experience. He joined the Ministry of Finance and Planning in November, 2011 from Local Government Authorities and has worked in the Consolidation Unit since then. He participated in transition from IPSAS Cash basis to Accrual reporting for the Government of United Republic of Tanzania (Tanzania Mainland). He is also a member of the Technical Advisory Committee of IPSASB from October He participated and presented a paper in various meeting such as ESAAG in Johannesburg, South Africa, Roundtable meeting in ACCRA Ghana, Strategy Roundtable & Capacity Building Forum hosted by ADB in Manila, Philippines. He is a graduate of Certifi ed Public Accountant (CPA-T) with a Post graduate Diploma in Accountancy from Institute of Accountancy Arusha. He also holds an Advanced Diploma in Accountancy from St Augustine University of Tanzania, and Diploma in IPSAS from National Board of Accountants and Auditors.

5 Public Sector Financial Management Conference 2018 With immediate effect, enrolment for all CPE programmes will be STRICTLY VIA ONLINE REGISTRATION ONLY CONFERENCE FEES Click at MY ACCOUNT at the top right TO EXPERIENCE THE NEW SYSTEM, VISIT MIA WEBSITE AT Click at EVENTS CONTINUE WITH RESPECTIVE STEPS BELOW CATEGORY FEE Jabatan Akauntan Negara Malaysia (JANM) staff (MIA Member) RM 800 Jabatan Akauntan Negara Malaysia (JANM) staff (Non-MIA Member) RM 950 MIA/AFA Member RM 1,050 Non-MIA Member RM 1,250 International Delegate RM 1,500 *JANM Staff, AFA Members and International Delegates are required to contact MIA to register for this conference CONFERENCE DETAILS & REGISTRATION 10 & 11 December 2018 (Monday & Tuesday) Connexion Conference & Event Nexus, Bangsar South, Kuala Lumpur EXISTING USER login credentials an event PROCEED TO REGISTER FOR THE EVENT Contact : Safwan Tel : Fax : sp@mia.org.my Address : Malaysian Institute of Accountants Dewan Akauntan Unit 33-01, Level 33 Tower A, The Vertical Avenue 3, Bangsar South City No. 8, Jalan Kerinchi Kuala Lumpur NEW USER CLICK ON Don t have an account? appropriate user profile; details and submit VALIDATE address verification link sent to the registered GROUP DISCOUNT 10% DISCOUNT on total fee for 3 pax and above from the same organisation PROCEED TO REGISTER FOR THE EVENT an event login credentials For any assistance, please call (8.45am 5.30pm, Monday Friday): MIA Help CONFERENCE FEE Fee is payable to MALAYSIAN INSTITUTE OF ACCOUNTANTS Fee includes Conference materials, lunch and 2 tea breaks per day. For Corporate: Full payment shall be made within thirty (30) days from the date of the Proforma Invoice or on the day of the programme, whichever earlier. For Individual: Full payment upon completion of registration. Otherwise, registration will be deemed unsuccessful. Admittance may be denied upon failure to make full payment as per the above requirement. CANCELLATION Upon registering, participant(s) are considered successfully enrolled in the programme. Should participant(s) decide to cancel their enrolment, a cancellation policy shall be applied as follows. a. Written cancellation received less than seven (7) days from the date of the programme: - A refund (less administrative charge of 20%) will be made - Unpaid registrations will also be liable for 20% administrative charges b. Written cancellation/no show on the day of the programme: - No refund will be entertained - Unpaid registrations will also be liable for full payment of the registration fee - Partial cancellation is not allowed VERIFICATION OF ATTENDANCE All participants are required to present photo identifi cation (NRIC, driving license or company s ID card) at the point of registration prior to signing the registration list when attending the Conference. Admittance may be denied upon failure to present photo identifi cation. CERTIFICATE OF ATTENDANCE AND CPE HOURS Upon full attendance of the Conference, participants will be issued an E-certifi cate. For MIA members, the CPE hours will be credited into the Membership System within 2 weeks of the programme. Participants will only be entitled to the CPE credit hours upon attending the entire duration of the programme. CPE credit hours will not be accorded for partial attendance. DATA PROTECTION Personal Data is gathered in accordance with the Personal Data Protection Act 2010 (Act 709). DISCLAIMER The Organisers reserve the right to change the speaker(s), date(s) and to cancel the Conference should circumstances beyond its control arise. The Organisers shall not be responsible for any costs, damages or losses incurred by the participant due to the changes and/or cancellation. The Organisers also reserve the right to make alternative arrangements without prior notice should it be necessary to do so.