PART I

1. the final examination of the University of Malaya for the Diploma Perakaunan (Diploma in Accounting up to examination session 1981/82);
2. the final examination of the University of Malaya for the Ijazah Sarjana Muda Perakaunan (Degree of Bachelor of Accounting);
3. the final examination of the Universiti Kebangsaan Malaysia for the Ijazah Sarjana Muda Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
4. the final examination of the MARA Institute of Technology for the Diploma Lanjutan Perakaunan (Advanced Diploma in Accountancy);
5. the final examination of the Universiti Teknologi MARA for the Ijazah Sarjana Muda Perakaunan (Degree of Bachelor of Accounting)
6. the final examination of the Universiti Utara Malaysia for the Ijazah Sarjana Muda Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
7. the final examination of the Universiti Pertanian Malaysia for the Ijazah Bacelor Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
8. the final examination of the Universiti Putra Malaysia for the Ijazah Bacelor Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
9. the final examination of the Universiti Islam Antarabangsa for the Ijazah Sarjana Muda Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
10. the final examination of the Universiti Sains Malaysia for the Ijazah Sarjana Muda Perakaunan (Kepujian) (Degree of Bachelor of Accounting (Honours));
11. the final examination of the Universiti Utara Malaysia for the Degree of Bachelor of Accounting (Honours)(Information System);
12. the final examination of the Universiti Tenaga Nasional for the Degree of Bachelor of Accounting (Honours), the academic programme for which first commenced from the academic year 2002/2003 onwards;
13. the final examination of the Universiti Multimedia for the Degree of Bachelor of Accounting (Honours), the academic programme for which first commenced from the academic year 2002/2003 onwards;
14. the final examination of the Universiti Malaysia Terengganu for the Degree of Bachelor of Accounting (Honours);
15. the final examination of the Universiti Malaysia Sabah for the Degree of Bachelor of Accounting (Honours);
16. the final examination of the Universiti Selangor for the Degree of Bachelor of Accounting (Honours);
17. the final examination of the Universiti Sultan Zainal Abidin for the Degree of Bachelor of Accounting (Honours);
18. the final examination of the Universiti Sains Islam Malaysia for the Degree of Bachelor of Accounting (Honours);
19. the final examination of the Universiti Tunku Abdul Rahman for the Degree of Bachelor of Accounting (Honours);
20. the final examination of the INTI International University for the Degree of Bachelor of Accounting (Honours);
21. the final examination of the Management and Science University for the Degree of Bachelor in Accountancy (Honours), the academic programme for which first commenced with the academic session November 2010 onwards;
22. the final examination of the Universiti Teknologi Malaysia for the Degree of Bachelor of Accounting with Honours, the academic programme for which first commenced with the academic session March 2023 onwards;
23. the final examination of the Universiti Pendidikan Sultan Idris for the Degree of Bachelor of Accountancy with Honours, the academic programme for which first commenced with the academic session March 2023 onwards;
24. the final examination of the Universiti Malaysia Sarawak for the Degree of Bachelor of Accountancy with Honours, the academic programme for which first commenced with the academic session March 2023 onwards;
25. the final examination of the Tunku Abdul Rahman University of Management and Technology for the Degree of Bachelor of Accounting (Honours), the academic programme for which first commenced with the academic session February 2023 onwards.

PART II

The recognised bodies for the purposes of sections 14(1)(b) and 15(b) are:[Am. Act A1099]

1. Malaysian Association of Certified Public Accountants;
2. Institute of Chartered Accountants of Scotland;
3. Institute of Chartered Accountants in England and Wales;
4. Institute of Chartered Accountants in Ireland;
5. Association of Chartered Certified Accountants (United Kingdom);
6. CPA Australia;
7. Canadian Institute of Chartered Accountants;
8. Institute of Chartered Accountants of India;
9. Chartered Institute of Management Accountants (United Kingdom); and
10. Chartered Accountants Australia and New Zealand.