To be an auditor in Malaysia, one must: 1. Be a member of the Malaysian Institute of Accountants for at least 1 year and be a Chartered Accountant 2. Have at least 5 years of audit experience, including 3 years of audit work and 1 year in an audit supervisory role An auditor can be appointed by company directors before the first annual general meeting. After that, auditors are appointed at each annual general meeting until the next one. Directors can also fill casual vacancies. Auditors can be removed by shareholder resolution with special notice, but otherwise they serve until the next AGM. If an auditor resigns, directors must call a general meeting to appoint a replacement.