The Malaysian Institute of Accountants (MIA) has referred former 1MDB auditor Deloitte to its disciplinary committee.

"MIA wishes to confirm that it has done the investigation on Deloitte where the case has now been escalated for hearing at the disciplinary committee," its CEO Nurmazilah Mahdzan said in a statement today.

The MIA, which regulates the accounting profession, was probing if Deloitte had breached the Accountants Act 1967 when the firm signed off on 1MDB’s 2014 accounts.

While the MIA probe is unrelated to the National Audit Department's 1MDB report, the 2014 account Deloitte signed off on was alluded to in the latter.

Auditor-general Madinah Mohamad said today that former prime minister Najib Abdul Razak had ordered the National Audit Department to expunge paragraphs "that contained two versions of the 2014 1MDB financial statements" from its report.

The MIA probe on Deloitte was initiated in 2016. Also under investigation is 1MDB's first auditor, KPMG, for signing off on the firm's 2009 accounts.

Besides MIA, the new 1MDB administration is also probing Deloitte over its statements to the parliamentary Public Accounts Committee regarding 1MDB's financial statements.

Previously, Deloitte had disavowed 1MDB's financial statements from 2013 and 2014, after the US Department of Justice launched its civil forfeiture suit against 1MDB.

It said that information arising from the DOJ suit would have impacted 1MDB's financial statements had it been known earlier.

After 1MDB predecessor Terengganu Investment Authority had engaged Ernst & Young in 2009, KPMG became the investment firm's auditor in 2010.

Deloitte was appointed in 2013, but resigned three years later. 1MDB went on without an auditor until May this year, when Parker Randall was brought in.