| PART I | [Ins. Act A1099] |
| The higher educational institutions recognised for the purposes of section 15A(1) are: | |
| (a) | University of Malaya; | |
| (b) | Universiti Kebangsaan Malaysia; | |
| (c) | Universiti Teknologi MARA; | |
| (d) | Universiti Utara Malaysia; | |
| (e) | Universiti Putra Malaysia; | |
| (f) | Universiti Islam Antarabangsa; | |
| (g) | Universiti Sains Malaysia. | |
| PART II | |
| The recognised body for the purpose of section 15A(1) is the Malaysian Association of Certified Public Accountants. | |