Employee Brochure

EMPLOYEE HANDBOOK
SCHEME OF SERVICES
AND
CODE OF BUSINESS CONDUCT
UHY KL GROUP
Suite 11.05 Level 11
The Gardens South Tower
Mid Valley City
Lingkaran Syed Putra
59200 Kuala Lumpur
THE TABLE OF CONTENTS
PREAMBLE
FOREWORD FROM THE MANAGEMENT

OUR HISTORY, OUR VISION AND OUR MISSION
PURPOSE AND USE OF THIS HANDBOOK
SCOPE OF HANDBOOK
DEFINITIONS
SECTION 1: UHY KL GROUP SCHEME OF SERVICES
1.0 THE CONTRACT OF EMPLOYMENT 1
1.1 Employee Job Classification and Grade 1

1.2 Appointment 1
1.3 Employee Personal Information 2
1.4 Pre-employment Medical Check-up 2
1.5 Orientation Programme 2
1.6 Probation and Confirmation 2
2.0. HOURS OF WORK 3
2.1 Working Hours 3
3.0 TRANSFER, SECONDMENT AND PROMOTION 3
3.1 Transfer and Secondment 3

3.2 Promotion 4
4.0 LEAVING THE COMPANY 4
4.1 Termination of Employment 4

4.2 Termination Procedure 5
4.3 Job Abandonment 5
4.4 Retirement 5
4.5 Exit Interview 6
5.0 TYPES OF LEAVE 6
5.1 Federal and State Public Holidays 6

5.2 Annual Leave 6
5.3 Medical and Hospitalisation Leave 8
5.4 Maternity Leave 10
5.5 Special Leave 11
5.5.1 Marriage Leave
5.5.2 Paternity Leave
5.5.3 Compassionate Leave
5.5.4 Examination / Study Leave
EMPLOYEE HANDBOOK-VER 010709

6.0 MEDICAL BENEFITS 12
6.1 Outpatient and Specialist Medical Benefits 12

6.2 Prolonged Illness 13
6.3 Group Insurance Coverage 14
(Group Hospitalisation and Surgical and Group Personal Accident)
7.0 SPECIAL INCENTIVES 15
7.1 Reimbursement of Travelling Claims and Petrol Allowance 15

7.2 Mobile Phone Allowance 16
7.3 Entertainment Claims 16
7.4 Outstation Travel Benefits 17
(Travel Class, Subsistence Allowance, Accommodation)
7.5 Uniform 19
7.6 Long Service Award 20
7.7 Commitment Incentive 20
7.8 Client Introduction Incentive 21
7.9 Education Assistance Programme 22
7.10 Special Assignment Benefit 25
7.11 Recreational Membership Benefit 26
7.12 Company Trip Subsidy 28
7.13 Examination Fees 29
7.14 Annual Conference 30
7.15 UHY Forum - Leadership Conference (Spain) 31
7.16 Service Point Fund 32
7.17 Travelling Allowance and Interest Subsidy 34
7.18 Special Purpose Staff Loan 34
7.19 Professional Subscription 35
7.20 Meal Allowance 35
7.21 Training and Development 35
8.0 SALARY ADMINISTRATION 36
8.1 Payment of Salary 36

8.2 Employee Provident Fund (EPF) 36
8.3 Social Security Contribution (SOCSO) 36
8.4 Income Tax 36
8.5 Increment and Bonus 37
8.6 Overtime 37
8.7 Time-Off-In-Lieu 38
9.0 SECTION 2: PERFORMANCE MANAGEMENT SYSTEM 38
9.1 Performance Appraisal 38

9.2 Performance Interview 39
10.0 SECTION 3: CODE OF BUSINESS CONDUCT 40
10.1 Policy 40
10.2 Employee Obligation 40
10.3 Integrity of Business Practices 41
10.4 Personal Behaviour 42
10.5 Breach of Conduct 43
10.6 Conflict of Interest 43

10.7 Gift Pre-requisites and Entertainment 43
10.8 Utilization of Information Technology 43
11.0 SECTION 4: RULES AND REGULATIONS 46
11.1 Policy Statement 46

11.2 Grounds for Disciplinary Action 46
11.3 General Principles of Natural Justice 48
11.4 Disciplinary Action 49
11.5 Disciplinary Measures 49
12.0 GRIEVANCE PROCEDURES 50
12.1 Policy 50
12.2 Procedure 50
13.0 AMENDMENTS 51

FOREWORD FROM THE MANAGEMENT
Dear New Team Member,
First let us congratulate you on your appointment and welcome you to UHY KL Group. Since
you will be spending most of your working hours in the office, we hope you will come to
consider it as your second home.
This Handbook is designed to introduce and guide you on the Group’s Scheme of Services.
Whilst it serves as a communication vehicle from the Group to its Employees, it also serves as
a reference for you. The Handbook shall also be updated from time to time and the revisions
shall be forwarded to you.
The success of the Group depends on your commitment and professionalism, and this
combined with great team effort would undoubtedly provide the highest level of service
needed to be the best in our field.
We look forward to your contribution and support to UHY KL Group.
The Management

OUR HISTORY
From the humble beginning in the early 1980s, our founding partner, Diong Tai Pew started
his small accounting practice in Singapore known as Diong TP & Co. A few years later, he
ventured into Malaysia and set up the first partnership under the name Diong TP & Tan Kuala
Lumpur where he partnered with Tan Hock Kim. In 1989, the partnership business flourished
and witnessed the opening of a second office in Johor Bahru. A year later, the third office
opened in Penang. With three offices located in the major economic region of the country,
the practice expanded rapidly becoming one of the mid-sized accounting firms in the country.
In 1991, the firm became a member of UHY International.
Following an internal business reorganisation in the second half of 2001, the practice
underwent a complete facelift. In 2002, it assumed the present name of UHY, synchronising
the international identity and strengthening the brand value. In addition, the professional
service teams were repositioned into two strategic offices in Johor Bahru and Penang
streamlining its business operations in the northern and southern region of Malaysia whilst the
Kuala Lumpur office was excluded. Over the next few years, with rapid expansion of its
professional services to clients located in the heart of Malaysia, the Kuala Lumpur office was
re-established in 2005.
In July 2008, Alvin Tee became the most recent partner and is also the city liaison partner for
the central region. While Zulkhanain Bin A Rahim assumed the position of Managing
Director of Advisory Arm. They ten named Lim Tai Ling the Group CEO of KL Office. With
the expertise of Alvin Tee and his team members in Kuala Lumpur, the scope of services of
UHY have extended to provide distressed assets management for a few local premier banks
and cross border M&A advisory. The charisma of Alvin Tee and his service team have
brought the practice to new heights, not only widening the scope of services but enhancing its
brand value. It is the talk of the town in the accounting community and corporate arena which
saw 12 public listed companies, appointing UHY as their external auditors. Today a total of
17 public listed companies have appointed UHY as their external auditors.
UHY has 3 offices across Malaysia and provides a wide range of professional services for
clients with local and/or international business interests. There is only one simple rule to the
sustaining growth since its inception, client-oriented with the goal of improving clients
businesses and operations.
OUR VISION
To be a highly reliable regional professional firm committed to improve the quality of life of
its employees that provides full range of quality/value added services, delivered by best-in-
class and practical people.
OUR MISSION
 To be the best company to work for whereby employees are treated as part of a big
family.
 To leverage on technology and UHY international brand name to improve the gross
margin.
 To venture into some related financial services business to enhance income stream of
the Group.

 To increase numbers of Partners and core team members and work with other
member firms in creating a meaningful nationwide accounting network by 2012
 To be a regional accounting firm by 2017 whereby the first overseas advisory branch
to be set up by 2013
PURPOSE AND USE OF THIS HANDBOOK
This Handbook shall apply to all permanent employees of UHY KL Group which shall serve
as a guide on the terms and conditions of service, benefits and other related matters pertaining
to the employee’s services with the Group.
All permanent employees of the Group are required to be conversant with this Handbook
together with the Terms and Conditions of Service as stated in their Letter of Appointment.
Provided however
Whenever any Terms or Conditions of this Handbook differs from an employee’s letter of
appointment, the General Terms and Conditions (GTC) in the Handbook and Specific Terms
and Conditions of the beholder in the Letter of Appointment shall prevail.
This Handbook is to be kept in strict confidence and it shall be returned to the HR Department
upon leaving the services of the Group.
The GTC are not exhaustive and the Group reserves the right to vary or amend the clauses in
this Handbook at its sole discretion and all employees would be informed accordingly.
SCOPE OF HANDBOOK
This Handbook includes personnel policies and procedures that are applicable to all
permanent employees of the Group. However, the respective department might have a more
detailed departmental instruction, which relate to a specific department or area that are not
stated in this Handbook.
DEFINITIONS
In these Terms and Conditions of Service, unless otherwise stated, the following definitions
and interpretations shall apply:
a. All reference to the ‘Group’ shall refer to the UHY KL Group of

Companies or the individual company in the Group. UHY KL Group of
Companies comprises UHY KL, UHY Advisory (KL) Sdn Bhd, Zul &
Alvin Advisory Sdn Bhd, Boardroom.com Sdn Bhd, TaxGovernance.com
Sdn Bhd and GovernanceAdvisory.com Sdn Bhd and any other new
companies to be admitted into the Group.
b. All reference to the ‘Masculine’ gender shall include the feminine gender,
unless the context requires otherwise.
c. All reference to the ‘Singular’ shall include the plural and vice versa
unless the context requires otherwise.

d. All reference to the ‘Employee’ shall include any person who is employed
under a contract of service by the Group.
e. All reference to the “Immediate Family” shall include parents, a legal

spouse and dependent children of the employee. If an employee has more
than one legal wife, only the first wife shall be included.
f. All reference to “Dependent” shall include natural children or legally

adopted children or stepchildren living under the legal guardianship of the
employee and who are 18 years and below.
g. All reference to “Year” shall mean a period, which commences on a

certain date and terminates on the date immediately before the equivalent
date in the following year.
h. All reference to “Calendar Year” shall mean the period from 1st January
to 31st December of the same year, both dates inclusive.
i. All reference to “Month” shall mean a calendar month. When

remuneration or payments for a portion of a month is to be taken into
account, such remuneration or payments shall be apportioned on the basis
of the actual number of days in that month.
j. All reference to “Day” shall mean a continuous period of twenty four (24)
hours beginning at midnight, or in work where the normal hours of work
extend beyond midnight, a continuous period of twenty four (24) hours
beginning at any point of time.
k. All reference to “Core Team Members” shall mean employees who have
been officially identified and informed by the Group of their core team
status as at 1 July 2009. Thereafter, entrance into the core team shall be on
a yearly basis and employees must fulfil the following criteria, subject to
the endorsement of the Head of SBU and approved by the Senior Partner
and Group CEO.
i. In service for at least two (2) years;

ii. Possess a Degree or Professional Qualification in relevant discipline;
iii. Achieved a performance rating of at least 4.0 for two (2) consecutive
years;
iv. Completed an approved Self Assessment Profile and
v. Attended an Asiaworks Course/Outward Bound School.
l. All reference to” Financial Year” shall mean the period ended 30 June of
every year unless and until there is a change in financial year.
m. All reference to “Strategic Business Unit” (SBU) shall mean a business

unit in the Group that is a profit centre.
n. All reference to “HR Department” shall mean the “Human Resource

Department”.
o. All reference to “Admin Department” shall mean the “Administration

Department”

p. All reference to “KPI” shall mean “Key Performance Indicators”.
q. All reference to “Group CEO” shall mean “Group Chief Executive

Officer”.

SECTION 1: UHY KL GROUP SCHEME OF SERVICES
1.0 THE CONTRACT OF EMPLOYMENT
1.1 Employee Job Classification and Grade
Job
Job Grade
Classification Category Position
NEW CURRENT NEW
Senior 1 SM Partner/ Senior Partner/
Management Director Group CEO/
Managing Director/ Partner/
Executive Director
Management 2 M1 Principal/ Head of SBU/
Head of SBU Associate Director
Management 3 M2 Manager Senior Manager/

Manager
Management 4 M3 Assistant Assistant Manager
Manager
Executive 5 E1 Supervisor Supervisor/
Assistant Supervisor/
Senior Consultant
Executive 6 E2 Senior Senior Executive/
Semi-Senior Consultant/
Senior Administration
Executive /
Personal Assistant/
Senior Associate/Semi Senior
Executive 7 E3 Executive I Associate Consultant /
and II Executive/Associate
Executive 8 E4 Administrator
Junior Administration cum
Human Resource Officer/
Receptionist/ Administration
Clerk/Audit Trainee
General 9 NE Field Despatch/Tea Lady/
Executive Executive Driver
1.2 Appointment
1.2.1 Every new employee will be given an appointment letter by the HR

Department before reporting for duty in his or her respective
SBU/Department.
1.2.2 The Group has the right to verify information given in the Job
Application Form. Any misrepresentation of facts in application form
shall be sufficient grounds for immediate dismissal.
EMPLOYEE HANDBOOK-VER 010709 1

1.2.3 All employees shall be subject to the terms and condition stated in this
handbook.
1.3 Employee Personal Information
1.3.1 It shall be the responsibility of every employee to notify the HR

Department of any changes in status concerning family, address,
telephone number or latest educational attainment. This will enable the
Group to maintain up-to-date records.
1.4 Pre–employment Medical Check–Up
1.4.1 All new employees shall undergo a medical check–up prior to issuance
of the letter of employment.
1.4.2 The Group reserves the right to terminate an employee if the employee is
certified unfit to work by the registered medical practitioner.
1.5 Orientation Programs
Orientation programs have been designed for all new employees to ensure
assimilation into the Group:
1.5.1 General Orientation - The general orientation will be conducted by the

HR Department for all new employees to ensure that they:
1.5.1.1 understand the Group’s policies and benefits
1.5.1.2 understand the nature of business and structure of the Group
1.5.2 Departmental Orientation - The departmental orientation will be

conducted by the Head of SBU of the new employee.
1.6 Probation and Confirmation
1.6.1 All permanent employees are required to serve on probation from the
date of appointment as follows:
Job Classification Period

All 6 months
1.6.2 An employee will be required to attend a confirmation evaluation

interview with the employee’s Head of SBU/Line Manager at the end of
the probationary period.
1.6.3 The probationary period will be extended for another period of not more
than six (6) months if the employee’s performance does not meet with
the Group’s expectations.

1.6.4 The probationary period may be extended for a further period of not
more than six (6) months if the employee’s performance does not meet
the Group’s expectations.
1.6.5 The Group shall inform an employee in writing, as to whether the

employee has been confirmed in the employment or otherwise.
1.6.6 An employee shall remain on probation as long as the Group has not
confirmed the employment in writing.
1.6.7 The Group reserves the right to terminate an employee on performance

ground if he does not fulfil the Group’s expectations during or at the end
of the probationary period or extended probationary period.
1.6.8 In the event where the employee on temporary employment is offered

permanent employment in a position of a job scope that is different from
his temporary employment, he shall be required to undergo a
probationary period as per normal.
2.0 HOURS OF WORK
2.1 An employee is required to adhere to the normal working hours as specified

below at all times:
Monday to Friday : 8.30 am – 5.30 pm
Lunch Break : 1.00 pm – 2.00 pm
3.0 TRANSFER, SECONDMENT AND PROMOTION
3.1 Transfer and Secondment
3.1.1 The Group may at its absolute discretion transfer and second an
employee to any section, department or division based on such business
requirement as follows:
3.1.1.1 Service or expertise required by the receiving agency

3.1.1.2 Employee has been in the same position for a long time
3.1.1.3 Reorganisation of the Group
3.1.1.4 Staffing of newly created positions
3.1.1.5 Staffing of vacant positions
3.1.2 An employee who refuses or rejects the transfer or secondment order

shall be deemed to have breached the service contract with the Group
and may be subject to disciplinary actions being taken by the Group.

3.2 Promotion
3.2.1 The Group at its absolute discretion may consider promoting suitable
employee to a higher position, which may be available in the Group.
3.2.2 An employee selected for promotion shall be required to serve a

promotion probationary period of six (6) months.
3.2.3 In the event where the employee is unable to perform and meet the
higher responsibility and expectations satisfactorily and thus not
confirmed in his new position, he shall be reverted to his former position
and withdraw his acting allowance without prejudice to his future
prospect within the Group.
4.0 LEAVING THE COMPANY
4.1 Termination of Employment
4.1.1 Either party may terminate the contract of service by giving to the other
party the following notice in writing or payment in lieu as follows:
Period Job Classification Notice Period

M3 and above 1 month
During Probation
E1 and below 2 weeks
M3 and above 3 months
Upon Confirmation E1 2 months
E2 and below 1 month
4.1.2 The termination notice stated above shall not be applicable in cases of
breach of contract or termination on disciplinary grounds.
4.1.3 An employee who has abandoned his job shall not be eligible for re-hire
and shall not be entitled to any recourse against the Group.
4.1.4 The Group shall reserve the right to continue to keep any employee who
has passed his retirement age in employment under a separate contract of
employment for a specified period which may be renewed at the absolute
discretion of the Group.
4.1.5 The Group shall reserve the right to terminate the service of any
employee for poor performance or for failure to achieve minimum targets
set.
4.1.6 In the event of a termination of contract due to a medical board out, the
award of medical compensation shall be at the sole discretion of the
Group.
4.1.7 In the event of a termination of contract due to retrenchment, the award

of retrenchment benefits shall be at the sole discretion of the Group.

4.1.8 An employee shall also be required to settle all outstanding liabilities,
loans and other obligations owed to the Group prior the last day of work,
failing which, the Group shall offset the monies and liabilities from all
payment due to the employee i.e. salary, allowances and leave balances.
4.1.9 The Group shall reserve the right to execute legal action and report the
employee to the Labour and Industrial Relations office in the event the
employee fails to settle any of the outstanding payment due to the Group.
4.1.10 The employee who has resigned from the Group shall not be eligible for
re-hiring three (3) years from his resignation except with the approval
from the Senior Partner/Group CEO.
4.1.11 The Group reserves the right to carry out any retrenchment exercise.
4.2 Termination Procedure
4.2.1 An employee’s service can be terminated by either the Group or the

employee by serving the other party a written notice or payment in lieu
of the notice period as specified in Clause 4.1.1.
4.2.2 Upon termination of services whether by resignation or otherwise, the

employee shall surrender all Group’s property and settle all monies and
liabilities due to the Group before leaving the service of the Group.
4.2.3 An employee will be eligible to receive all unused accrued leave for the
calendar year provided you have complied with all the exit procedures of
the Group.
4.3 Job Abandonment
4.3.1 In the event an employee fails to report for work without notifying the
Head of SBU/Line Manager for two (2) or more consecutive workdays,
it will be construed as job abandonment in accordance to Section 15-2 of
the Employment Act, 1955.
4.3.2 If an employee has abandoned his/her job, the employee will be

terminated with immediate effect and shall not be eligible for rehire and
shall not be entitled to any recourse against the Group.
4.4 Retirement
4.4.1 On his/her birth date of Fifty Five (55) years, an employee will have
reached the official age for retirement.
4.4.2 The Group may however at its absolute discretion offer re-employment
on a contractual basis to the employee who has retired. The employee
shall then no longer be a permanent employee of the Group but instead
shall be a contractual employee.

4.5 Exit Interview
4.5.1 When an employee’s employment with the Company ends, he/she may
be required to attend an “exit interview” with the Head of SBU.
5.0 TYPES OF LEAVE
5.1 Federal and State Public Holidays
5.1.1 An employee shall be entitled to paid holidays on all gazetted Federal

and State Public Holidays relevant to the state in which the employee is
employed at his ordinary rate of pay in any one (1) calendar year.
5.1.2 All employees shall be allowed to go off one and a half (1½) hours
earlier on the eve of the following festive holidays:-
5.1.2.1 Chinese New Year

5.1.2.2 Hari Raya Puasa
5.1.2.3 Wesak Day
5.1.2.4 Hari Raya Haji
5.1.2.5 Deepavali
5.1.2.6 Christmas Day
5.1.3 If a public holiday falls on a Sunday, the next working day shall
automatically be considered a replacement holiday.
5.1.4 If an employee is working outstation in a state that does not observe the
Group’s observed public holidays, the employee will be given a
replacement day off. Alternatively, if an employee observes a state
public holiday that is not observed by the Group, the employee shall
make good accordingly by way of service subsequently, unless prior
arrangements can be made with the client concerned to work on that day.
5.1.5 An employee who absents himself from work on a working day

immediately preceding or immediately succeeding a public holiday or
two (2) or more consecutive public holidays or any other day or days
substituted thereof under this section without the prior consent of his
Head of SBU /Line Manager, shall not be entitled to any holiday pay for
such holiday or consecutive holidays unless he has a reasonable excuse
for such absence.
5.2 Annual Leave
5.2.1 Annual leave is granted to all employees for purpose of rest, relaxation,
the pursuit of leisure activities and to attend to personal matters.
5.2.2 Annual leave entitlements are calculated on a calendar year basis and all
employees shall be entitled to paid annual leave per calendar year as
follows:

Years of Service Job Grade
M3 and E1 E2 and below
above
Less than 2 years 18 days 16 days 14 days
Between 2 to 5 years 20 days 18 days 16 days
More than 5 years 24 days 22 days 18 days
5.2.3 A confirmed employee, who has not completed a full year of service as
at 31 December, shall be given proportionate annual leave.
5.2.4 An employee who fails to take such leave at the end of each calendar
year shall be allowed to carry forward a maximum of five (5) days of
such annual leave to the following year. All leaves carried forward must
be consumed within the first three (3) months of the year to which it is
carried forward otherwise it shall be forfeited.
5.2.5 An employee who is indisposed or injured while on annual leave shall

have a vacation credit for the day(s) on which he is certified by a
Registered Medical Practitioner as being unfit for work, provided that in
such case, the employee shall notify the Group within forty-eight (48)
hours from the day of the medical leave. However, the employee must
obtain the prior approval of his Head of SBU/Line Manager if he wishes
to extend the vacation days by the number of medical leave obtained.
Otherwise, the Group reserves the right to give an alternative day off on
another occasion.
5.2.6 An employee shall apply for his annual leave one (1) week in advance.
Where the application for leave is more than five (5) working days,
employees shall apply for approval two (2) weeks in advance. Leave
application that is applied less than the approved notice will be
considered as Emergency Leave unless otherwise approved by the Head
of SBU/Line Manager and Senior Partner/Group CEO.
5.2.7 The leave days will first be deducted from the Time-Off-In-Lieu if any
before it is deducted from the annual leave entitlement.
5.2.8 No employee shall go on leave without the prior approval of the Group.
If an employee is absent from work for more than one and a half (1 1/2)
hours with or without prior approval, that day will be considered as a full
day’s leave.
5.2.9 For the purpose of calculating leave, a Saturday shall be deemed to be a

full working day and leave taken on half day basis shall be regarded as
one day leave.
5.2.10 The Group shall allow all employees a maximum of three (3) days
emergency leave, which shall be part of their annual leave in cases of
emergency whereby the presence of the employee is very much needed.

HR/Admin Department will issue a warning letter to those employees
who utilise more than three (3) days of emergency leave.
5.2.11 The Group reserves the right to take disciplinary action against an
employee who abuses the emergency leave privilege. During the day of
the emergency leave, the employee must inform the Head of SBU /Line
Manager and HR/Admin Department of the leave latest before 10.00am.
5.2.12 In addition, the employee is required to inform his colleague to complete

and submit the Medical /Emergency Leave Notification Form to the
Group CEO.
5.2.13 During the notice period of resignation, no employee shall be permitted

to take his available annual leave during this period, except with the prior
approval of the Group.
5.2.14 The Group has the full discretion to allow an employee to take his
available annual leave partially or in full during the notice period of
resignation.
5.2.15 The Group reserves the right at any time to recall an employee who is on
leave or cancel his approved leave if the exigencies of service require the
employee’s return.
5.2.16 In the event where an employee is recalled for duty, the annual leave
shall be reinstated by the Group.
5.2.17 All employees shall be required to fill in the Leave Application Form and
have their leave balance verified by the HR/Admin Department.
5.2.18 The Leave Application Form shall be submitted to the Head of SBU/Line
Manager at least one (1) week and two (2) weeks (leave more than 5
days) prior to the intended leave period.
5.2.19 Written approval must be obtained from the Group CEO after
recommendation from the Head of SBU/Line Manager before
commencing leave.
5.3 Medical and Hospitalisation Leave
5.3.1 Subject to the provisions of the Employment Act, 1955, an employee

shall be entitled to paid medical leave, when no hospitalisation is
necessary, as follows:
Years of Service No. of Days

Less than 2 years 14 days
2 to less than 5 years 18 days
More than 5 years 22 days

5.3.2 All paid medical leave shall be granted upon recommendation by a
Registered Medical Practitioner approved by the Group and supported by
a medical certificate.
5.3.3 Medical leave shall include medical leave given by a Registered Dental
Practitioner.
5.3.4 In the event where hospitalisation is necessary, the employee is entitled

to sixty (60) days of hospitalisation leave in aggregate (i.e. inclusive of
any medical leave taken under Clause 5.3.1) in each calendar year.
5.3.5 Where recommended by the Registered Medical Practitioner, confirmed

employees shall be granted treatment and hospitalisation in a ward which
is applicable to the employee’s category of group medical care (Refer to
policy on Insurance Coverage).
5.3.6 In the event where an employee is certified by a Registered Medical

Practitioner to be ill enough to be hospitalised but is not hospitalised for
whatever reason, the employee shall be deemed to be hospitalised for the
purpose of this section.
5.3.7 An employee who reports to a Registered Medical Practitioner and who

is subsequently not granted medical leave shall report for duty directly
after completion of the medical examination.
5.3.8 In the event where an employee over-consumes or does not comply with
the medical/hospitalisation leave procedures in utilising his
medical/hospitalisation leave entitlement, the leave taken shall then be
off set against the annual leave.
5.3.9 In the event where the employee is not eligible for annual leave, it shall
then be considered as leave without pay.
5.3.10 An employee who is on medical leave shall immediately inform his Head
of SBU/Line Manager and HR/Admin Department of the medical leave,
the nature of the illness and the expected duration of absence before
10.00 am on the day he is on medical leave.
5.3.11 The Group reserves the right to take disciplinary action against an
employee who abuses the medical leave privilege. During the day of the
medical leave, the employee must inform the Head of SBU/Line
Manager and HR/Admin Department of the leave latest before 10.00 am.
5.3.12 Upon returning to work, the employee shall submit the Leave
Application Form and medical certificate to the Head of SBU/Line
Manager for recommendation prior approval from the Group CEO.
5.3.13 In the event of hospitalisation, the employee or his next of kin shall
immediately inform the Head of SBU/Line Manager. Upon returning to
work, the employee shall submit the Leave Application Form and

medical certificate to the Head of SBU/Line Manager for
recommendation prior approval from the Group CEO.
5.4 Maternity Leave
5.4.1 All female employees shall be entitled to maternity leave for a maximum
period of sixty (60) consecutive days in accordance with the provision of
the Employment Act, 1955.
5.4.2 A female employee shall be entitled to paid maternity leave if:
5.4.2.1 She has worked for a continuous period of ninety (90) days
during the nine (9) months period before the day of the
confinement and;
5.4.2.2 She is an employee at any time during the four (4) months before
the confinement.
5.4.3 The maternity leave may be taken on, before and/or immediately after
the day of delivery.
5.4.4 The employee shall apply for maternity leave not less than four (4)
weeks prior commencement of the intended maternity leave period.
5.4.5 During the maternity leave, the employee shall be paid in the normal
manner.
5.4.6 The entitlement of sixty (60) days maternity leave is inclusive of rest
days and any applicable Public Holiday that falls within the maternity
leave period.
5.4.7 An employee shall not be entitled to paid maternity leave if she has five
(5) or more surviving children at the time of the confinement.
5.4.8 Leave on account of miscarriage prior to the 28th week of pregnancy

shall not be considered as maternity leave but as normal medical leave.
5.4.9 In the event where the employee submits her resignation prior to or
during her maternity leave, the Group shall reserve the right to disregard
the maternity leave period as part of the notice period of resignation.
5.4.10 The employee shall be required to notify her Head of SBU/Line Manager
of her intended period of maternity leave and submit the Leave
Application Form to the Head of SBU/Line Manager for
recommendation prior approval from the Group CEO not less than four
(4) weeks prior commencement of the intended maternity leave period
for approval.

5.5 Special Leave
The following special leaves shall be granted at the discretion of the Group and
subject to exigencies of the Group’s business.
5.5.1 Marriage leave - An employee who has been confirmed and in

continuous employment with the Group for at least one (1) year, on the
occasion of his 1st legal marriage, shall be entitled to three (3) working
days paid marriage leave while in the service of the Group.
5.5.1.1 The employee shall be required to produce documentary

evidence (eg. marriage certificate) in support of his application
for marriage leave.
5.5.1.2 This privilege shall only be granted once. The employee shall
apply seven (7) days in advance from the intended date.
5.5.2 Paternity Leave - A male employee who has been confirmed and in
continuous employment with the Group for at least one (1) year shall be
entitled to two (2) working days paternity leave on the birth of every
child to his 1st legal wife up to five (5) deliveries.

evidence (eg. birth certificate) in support of his application.
5.5.2.2 The employee shall notify to the Head of SBU/Line Manager

and HR/Admin Department.
5.5.3 Compassionate Leave - An employee shall be eligible for two (2)

working days of compassionate leave per event of a death of a family
member.

evidence (eg. death certificate) to the satisfaction of the Group
in support and to qualify for such leave upon his return to
work.
5.5.3.2 The maximum number of compassionate leave days shall not

exceed six (6) days per annum.
5.5.3.3 The employee shall notify to the Head of SBU/Line Manager

and HR/Admin Department.
5.5.4 Examination / Study Leave - An employee shall be eligible for three (3)
working days of examination/study leave per subject (inclusive of the
examination days) for their first attempt while pursuing courses that are
approved by the Group.

evidence of examination registration and examination schedule
in support of his application.

5.5.4.2 The employee shall apply for the leave at least seven (7) days
in advance from the intended date.
5.5.5 In the event where an employee over-consumes or does not comply with
the procedures in utilising his special leaves entitlement, the leave taken
shall then be off set against the annual leave.
5.5.6 In the event where the employee is not eligible for annual leave, it shall
then be considered as leave without pay.
5.5.7 An employee shall fill up the Leave Application Form and attach it
together with the relevant documentary evidence where applicable to
support the application.
5.5.8 The Leave Application Form shall be submitted to the Head of SBU/Line
Manager within three (3) working days from the leave period.
5.5.9 Written approval must be obtained from the Group CEO after
recommendation from the Head of SBU/Line Manager before
commencing leave.
6.0 MEDICAL BENEFITS
6.1 Outpatient and Specialist Medical and Dental Benefits
6.1.1 The Group shall provide medical and specialist medical benefits to
confirmed employees only.
6.1.2 Medical Benefit

Job Grade Annual Entitlement
RM500.00 per calendar /
All Levels
RM50.00 per visit
6.1.2.1 For any specialist treatment, all employees are required to obtain
referral letters from panel clinic before proceeding for treatment.
6.1.2.2 The medical benefit shall exclude the following:

6.1.2.2.1 Ophthalmic treatment;
6.1.2.2.2 Expenses incurred as a result of pregnancy,
confinement, self-inflicted injuries, illness or
diseases arising from misconduct or exposure to any
unjustifiable hazard;
6.1.2.2.3 Expense incurred as a result of attempted suicide, or
injury arising from the performance of an unlawful
act, provoked assault or breach of the peace, or
under the influence of illegal drugs/alcohol;
6.1.2.2.4 Expenses incurred for the treatment of venereal
diseases or drugs addiction;

6.1.2.2.5 Treatment and medication for mental cases;
6.1.2.2.6 Vaccination (Note: For cases in which the situation
warrants the vaccination, such as mandatory or
recommended vaccination for travel to specific
countries or where there is approval from the Head
of SBU, the cost of the vaccination shall be
reimbursed); and
6.1.2.2.7 Provision of food supplement, vitamin etc.
6.1.1.3 In addition, employees under Job Grade M2 and above (Core

Team Only) shall be entitled to medical benefits of claiming for a
physical check-up conducted by a Registered Medical
Practitioner up to a maximum of RM500.00 per annum.
6.1.3 Dental Benefit
6.1.3.1 The following categories of employees shall also be eligible for

dental benefits of claiming for dental treatment sought from a
Registered Dental Practitioner as follows:
Job Grade
For Core Team Only
Entitlement per calendar year
M1 and above RM500.00
M2 RM200.00
M3 and below RM150.00
6.1.3.2 The coverage of dental treatment shall exclude dental treatment

of cosmetic nature.
6.1.4 The medical and dental benefits are annual reimbursement benefits and
unutilised benefits shall be forfeited at the end of each calendar year.
6.2 Prolonged Illness
6.2.1 An employee who is diagnosed with prolonged illness during his tenure
of employment shall be entitled to the following provisions for the
subsequent six (6) months period:
Period Benefits
1st – 3rd month Full pay leave
4th – 6th month No pay leave
6.2.2 At the end of the six (6) months period, if the employee is still certified
unfit to work by a Registered Medical Practitioner, the Group shall
reserve the right to terminate the employment on medical grounds.
6.2.3 An employee shall be eligible for the prolonged illness benefit only upon
submission of the original medical report issued by the Registered
Medical Practitioner to substantiate his claim. Otherwise, the Group shall
reserve the right to withhold the provision.

6.2.4 An employee who has been officially diagnosed with a prolonged illness
shall immediately inform his Head of SBU/Line Manager of his medical
status and submit his medical report from the Registered Medical
Practitioner to the HR/Admin Department for verification.
6.3 Group Insurance Coverage
Group Hospitalisation and Surgical
6.3.1 The Group shall provide the following Group Insurance coverage for
confirmed employees only.
6.3.2 The coverage for employee under the Group Hospitalisation policy shall
be as follows:
Job Grade Plan

M1 and above 3
M2 2
M3 and below 1
6.3.3 An employee shall be required to obtain a referral letter from a general

practitioner to be eligible for the hospitalisation and surgical benefit
coverage.
6.3.4 The employee can refer to the HR/Admin Department for the schedule of
benefits for the Group Hospitalisation Policy.
Group Personal Accident
6.3.5 The coverage for employees under the Group Personal Accident shall be
as follows:
Capital Sum Insured and Benefits (RM)

Job Grade Accidental Permanent Medical
Death Disablement Expenses
M1 and above 300,000 300,000 15,000
M2 and M3 200,000 200,000 10,000
E1 and below 100,000 100,000 5,000
6.3.6 The Group reserves the right to make any adjustment and changes to the
coverage in accordance to the policies made available by the insurance
companies.
6.3.7 An employee shall immediately inform the HR/Admin Department and

Head of SBU in the event where he is being referred to be hospitalised
by the general medical practitioner. This requirement shall be exempted
for accident case.

6.3.8 In the event of an accident, an employee or his next of kin shall
immediately inform the Head of SBU/Line Manager or the Admin
Department in the event of any accident, where possible.
6.3.9 In the event where the actual bill exceeds the coverage provided for by
the insurance Group, the employee shall settle the difference on his own.
7.0 SPECIAL INCENTIVES
7.1 Reimbursement of Travelling Claims and Petrol Allowance
7.1.1 An employee who is required to travel on Group business purposes shall

be entitled to the specific type of mileage claims as prescribed below.
7.1.2 The rate of mileage claim (inclusive of toll and parking expenses) is as
follows:
Transportation Type Entitlement

Motorcar RM 0.90
7.1.3 The mileage claims is not applicable for travel to attend trainings or
travelling to and from the employee’s home to base office and vice versa.
The cut off date is every 15th and last day of the month. The claim is
required to be submitted three (3) days from the cut off date.
7.1.4 All mileage claims incurred on Group business purposes shall be

chargeable to clients.
7.1.5 For travel to specific clients, the rate of transportation claims shall be
followed as stated in the table below. Any further changes will be
advised via memorandum to employees.
Rate per way

Location / Area Client (Example) (including parking
and toll)
KL City Centre Nepline RM35.00
Jalan Duta IRB RM10.00
LBS RM30.00
Petaling Jaya
EOG RM20.00
Kepong GHL RM30.00
Subang Jaya SEB RM40.00
Wangzheng RM50.00
Shah Alam
LBI RM45.00
Satang RM60.00
Klang
Alpine Pipe RM60.00
Balakong Watta RM50.00

SYE Marketing RM60.00
Kajang
BWC Engineering RM45.00
Puchong Lite – Tech RM40.00
Phileo
Damansara Pos Ad RM35.00
Selayang
Cheras - RM25.00
Damansara
- RM15.00
Heights
Kelana Jaya Kelana Jaya Centre Point RM30.00
7.1.6 In addition, confirmed professional employees under the following

positions shall be entitled to a monthly Petrol Allowance or claim for
commuting to work as follows:
Maximum Entitlement
Job Grade
(per month)
E1 and above RM 200.00
E2 and E3 RM 100.00
7.1.7 An employee shall be eligible to reimbursement of travelling claims and

petrol allowance only if the claim form is attached with relevant
supporting documents. Otherwise, the Group shall reserve the right to
reject the claim made by an employee.
7.2 Mobile Phone Allowance
7.2.1 The Group shall provide the following mobile phone allowance for
confirmed professional employees only.
7.2.2 An employee shall be entitled to mobile phone claims of up to a

maximum of RM50.00 per month.
7.2.3 An employee shall be eligible to claim for mobile phone claim charges
only if the Claim Form is attached with relevant original supporting
documents. Otherwise, the Group shall reserve the right to reject the
claim by an employee.
7.3 Entertainment Claims
7.3.1 Only employees of Job Grade M1 and above shall be entitled to

entertainment claims for Group business purposes.
7.3.2 For employees of Grade M1, entertainment exceeding RM600.00 per

month or RM200.00 per receipt shall require the approval of the Senior
Partner/Group CEO prior to the occasion.
7.3.3 Entertainment expenses shall be on a “need to” basis.

7.3.4 Entertainment must not be carried out indiscriminately, excessively, or in
a lavish manner.
7.3.5 The employee submitting the claim must be present and in the event
where there are a group of employees present. In an exceptional case,
where an employee is asked to entertain clients, visitors or government
officers, a prior approval must be obtained from Head of SBU/Line
Manager, Senior Partner/Group CEO to submit the claim.
7.3.6 Employees are encouraged to avoid signing for entertainment expenses

on behalf of the Group but to pay for the entertainment expenses with
cash and claim reimbursement.
7.3.7 All entertainment claims shall be submitted with a report briefly

summarising the business discussed to the Senior Partner/Group CEO.
7.3.8 An employee shall be eligible to entertainment claims only if the claim

form is attached with relevant supporting documents. Otherwise, the
Group shall reserve the right to reject the claim made by an employee.
7.4 Outstation Travel Benefits
Travel Class
7.4.1 All employees shall be entitled to the type of travel class and claims
accordingly as follows:
Travel Mode Travel Class/Claims

Own driving RM0.90 per km (excluding toll)
Taxi As per actual receipt
Ticket Economy
Flight
Airport Taxes As per actual receipt
7.4.2 For taxi travel, employees are encouraged to share taxis whenever they
travel in a group and the Group shall reimburse one (1) claimant per taxi.
7.4.3 For air travel, employees are encouraged to first request the client to
book the flight ticket on their behalf, then through one the Group’s client
who is in the travel business if applicable.
7.4.4 In the event where both avenues are not possible, the employee shall
book the flight ticket on his own.
7.4.5 All travel expenses incurred shall be chargeable to the respective client.
7.4.6 An employee shall be eligible to outstation travel claims only if the claim
form is attached with relevant original supporting documents. Otherwise,

the Group shall reserve the right to reject the claim made by an
employee.
7.4.7 An employee who has incurred outstation travel expenses shall submit
the respective claims three (3) days from the cut off date to the Head of
SBU/Line Manager for recommendation. The cut off date is every 15th
and last day of the month. The claim is required to be submitted three (3)
days from the cut off date.
7.4.8 An employee who has incurred outstation travel expenses shall submit
the Claim Form, attached with the relevant original receipts/bills, to the
Senior Partner/Group CEO for approval before forwarding to the Admin
Department for verification.
Subsistence Allowance
7.4.9 Employees who are assigned to conduct Group business that require to
be stationed overnight shall be entitled to subsistence allowance. The per
day rates for Subsistence Allowance shall be as follows:
Job Grade
Domestic Travel M3 and E2 and
E1
above below
West Malaysia RM45 RM35 RM30
East Malaysia RM54 RM42 RM36
International Travel M3 and above E1 and below
Singapore, Philippines and
USD45 USD35
Brunei
Indonesia, Thailand, Vietnam
USD35 USD25
and Myanmar
Japan USD80 USD70
USA,UK,Canada,Europe and
USD70 USD60
Northern Ireland
China, Hong Kong, Taiwan and
USD50 USD40
Korea
India, Pakistan and Sri Lanka USD40 USD30
Australia and New Zealand USD60 USD50
South Africa and other African
USD45 USD35
Countries
Latin American countries USD40 USD30
7.4.10 The outstation travel allowance shall be payable only if the outstation
travel involves overnight stay or if the duration of the trip is more than
eight (8) hours from the time of departure to time of arrival at
state/country of workplace.

7.4.11 The maximum period payable for any one continuous trip shall be one
(1) month.
7.4.12 In the event where the period exceeds one (1) month, prior approval shall
be sought from the Senior Partner/Group CEO, and separate
arrangements shall be made.
7.4.13 In the event where there is a discrepancy in the disbursement of

subsistence allowance, the Subsistence Allowance Breakdown Guide
shall be used as reference.
Accommodation
7.4.14 All employees shall be entitled to the provision of accommodation as

follows:
Travel Status Room Type

1 person Standard Single Room
2 persons Standard Double Room
7.4.15 The Group shall reimburse the full payment for accommodation expenses
and other necessary expenses (eg. fax and/or secretarial services) based
on actual receipts/bills submitted. Such expenses shall be chargeable to
the respective client.
7.4.16 In the event where no receipt/bill is submitted because the employee

travelling to his hometown or any other state, wishes to stay at his home
address or on his own arrangement, the Group shall reimburse him for
accommodation at a rate of RM30 per night.
7.4.17 Male and female employees are prohibited from sharing the same room.
7.4.18 The Group reserve the right to reject any claim if there is no original
bill/receipt to be submitted for the claim.
7.5 Uniform
7.5.1 The Group shall provide uniforms for employees who are hired for the
position of Despatch, Driver and/or Tea Lady.
7.5.2 The Group shall provide uniforms to eligible employees on connection

with their duties:
Designation Uniform Entitlement

Despatch, Driver, Tea Lady 5 sets per year
7.5.3 The employee shall be required to wear the uniform during official
working hours or whenever he is on duty.

7.6 Long Service Award
7.6.1 The Group values commitment and loyalty of employees and shall
reward employees who exhibits these qualities in the form of long
service awards.
7.6.2 All confirmed employees shall be eligible for long service awards upon
completion of specific periods of continuous service with the Group,
subject to a clean disciplinary record.
7.6.3 Periods of No Pay Leave shall not be counted towards the continuous
service period.
7.6.4 The corresponding award value for the long service award shall be as
follows:
Years Of
Continuous Award Value Award Type
Service
3 years Below RM1,500 Token of appreciation
5 years RM1,500 Meal vouchers or
Shopping/Retail/Spa
10 years RM3,400 vouchers
15 years RM5,700
Meal vouchers,
20 years RM8,400 Shopping/Retail/Spa
25 years RM11,500 vouchers, or Travel
packages
30 years RM15,000
7.6.5 Long service awards are not exchangeable for cash.
7.6.6 The eligibility for long service awards for employees who have
completed the requisite period of continuous service with disciplinary
records shall be at the sole discretion of the Group.
7.7 Commitment Incentive
7.7.1 A confirmed employees who does not utilise any of his medical leave
and/or emergency leave entitlement within the relevant assessment
period shall be eligible for the following commitment incentive, provided
they have been punctual during the relevant assessment period:
Type of Leave Unutilised Commitment Incentive

Medical Leave RM300.00
Emergency Leave RM300.00
Medical and Emergency Leave RM1,000.00

7.7.2 The disbursement of the commitment incentive shall be paid within two
(2) months immediately after the end of each assessment period.
7.7.3 There shall be no pro-rating of the commitment incentive and new

employees who join the Group within the assessment period shall have to
wait till the completion of the next full assessment period to qualify for
the commitment incentive.
7.7.4 An employee who is serving out his notice period of

resignation/termination shall not be entitled for the commitment
incentive.
7.8 Client Introduction Incentive
7.8.1 A confirmed employee who secures a new client (Group) deal (i.e. upon
signing of the business contract) for the Group shall be entitled to a cash
incentive based on a percentage of the total fees per job upon full
collection as follows:
Total Fees of New Client Client Introduction Incentive Rate

(Group) Deal Non-Core Team Core Team
Less than RM50,000 2% 3%
RM50,000 to RM100,000 3% 4%
More than RM100,000 5% 6%
7.8.2 A confirmed employee who secures a new client (services) deal (i.e.
upon signing of the business contract) for the Group shall be entitled to a
cash incentive based on a percentage of the total fees per job upon full
collection as follows:
Total Fees of New Client Client Introduction Incentive Rate

(Services) Deal Non-Core Team Core Team
Less than RM50,000 1% 2%
RM50,000 to RM100,000 2% 3%
More than RM100,000 4% 5%
7.8.3 In the event where the securing of the new client (services) deal is a
shared effort between two (2) or more employees, the proportion of the
client introduction incentive to be shared and distributed shall be subject
to the discretion of the Senior Partner and Group CEO.
7.8.4 The disbursement of the client introduction incentive shall only be paid
on the nearest month following the full collection of the total fees.
7.8.5 The client introduction incentive shall no longer be applicable in the

event where there is an extension/renewal of contract or the securing of a
different contract from the same client, with the exception as stated in
Clause 7.8.3 above.

7.8.6 For audit and other compliance jobs, the employee shall be entitled to
the client introduction incentive for the first three (3) years, subject to the
Group securing an extended/renewed contract with the corresponding
fees and the employee being in employment with the Group at the time
of disbursement of incentive.
7.8.7 The rate of cash incentive shall be subject to review by the Senior Partner
and Group CEO as and when deemed necessary.
7.8.8 An employee must be in the employment of the Group or have not served
his notice of resignation at the time of disbursement.
7.8.9 An employee who wants to introduce a new client to the Group shall
refer the new client to the Group CEO or any one of the Partners for
accountability.
7.8.10 Upon the confirmation and signing of deal with a new client introduced
by the employee, the Group CEO shall be notified by the HR/Admin
Department of the total fees of the secured deal and the name of the
employee who has made the introduction, or the names and proportion of
the incentive to be received in the event where more than one (1)
employee is eligible for the incentive and the employee in charge of the
new client referred.
7.9 Education Assistance Programme
7.9.1 The Group shall provide an Education Assistance Programme (EAP)

which consists of a full EAP subsidy and an EAP loan.
7.9.2 A confirmed employee who has completed at least two (2) years of
continuous service with the Group shall be eligible to apply for the EAP.
7.9.3 The following policies shall apply for the EAP subsidy:
7.9.3.1 The EAP subsidy is a full financial loan of the total educational
fees for approved educational programmes which shall be
converted to a subsidy upon successful completion of the
programme.
7.9.3.2 The limit of the EAP subsidy per employee per programme
shall be as follows:
Limit of EAP Subsidy
Core Team Non-Core Team
RM40,000 RM30,000
7.9.3.3 A maximum of two (2) EAP subsidy awards shall be awarded

per calendar year.

7.9.3.4 In the event where more than two (2) employees qualify for the
EAP subsidy award, priority in selection shall be guided by
criticality of the need for the programme applied, core team
member status and seniority in service.
7.9.3.5 The employee awarded the EAP subsidy shall be required to

sign an EAP Bond Agreement (EBA) with the Group and serve
out the relevant bond period which is tiered according to the
value of subsidy given as follows:
Value of EAP Subsidy Bond Period

Less than RM10,000 1 year
RM10,000 to RM20,000 2 years
More than RM20,000 3 years
7.9.3.6 The bond period shall commence from the date of successful
completion of the educational programme.
7.9.3.7 In the event where the employee resigns or is terminated from

service before completing the bond period stipulated in the
EBA, the employee shall be liable to reimburse the Group a pro-
rated amount of the EAP subsidy based on the following
formula:
EAP Subsidy Refund =
No. of Days of Unserved Bond Period X EAP Subsidy

No. of Days of Full Bond Period

service before completion of programme, the employee shall be
liable to reimburse the Group the full amount of all expenses
incurred by the Group up to the point of
resignation/termination.
7.9.3.9 In the event where the employee fails to complete the education
programme successfully, the Group shall reserve the right to
terminate the EAP subsidy award and the employee shall also
be liable to reimburse the Group the full amount of all expenses
incurred by the Group up to the point of termination of the EAP
subsidy award.
7.9.3.10 The Group shall reserve the right to proceed with the necessary
action(s), including legal actions, to recover the sum of money
due from the employee.
7.9.3.11 Any expenses covered under the EAP subsidy shall not be
claimable under the Exams Fees benefit.

7.9.3.12 An employee shall be eligible to the EAP subsidy only if all the
procedures are duly complied with. Otherwise, the Group shall
reserve the right to reject the application or cancel the EAP
subsidy given to an employee.
7.9.4 The following policies shall apply for the EAP loan:
7.9.4.1 The EAP loan is a full/partial financial loan for the payment of
the total educational fees for approved educational
programmes.
7.9.4.2 The limit of the EAP loan per employee per programme shall
be as follows:
Limit of EAP Loan

Core Team Non-Core Team
RM40,000 RM30,000
7.9.4.3 An employee shall only be granted to one (1) EAP loan from
the Group at any point in time and he must complete repayment
of the entire loan amount before he is eligible to apply for
another EAP loan.
7.9.4.4 Each application for the EAP loan must be supported with the
relevant documents.
7.9.4.5 The EAP loan repayment shall be effected via a fixed monthly
deduction from the employee’s salary and the amount to be
deducted shall be discussed and agreed upon by the employee
and the Group prior to disbursement of the loan.
7.9.4.6 The loan repayment shall be subject to a maximum loan

repayment period of five (5) years or an amount (inclusive of
other existing Group loans) not more than one-third (1/3) of the
employee’s basic salary, whichever installment amount is
lower.

service before the full repayment of the EAP loan, the
employee shall be liable to reimburse the Group the full
outstanding loan amount before his last day of service.

service before completion of course, the employee shall be
liable to reimburse the Group the full amount of all expenses
incurred by the Group up to the point of
resignation/termination.
7.9.4.9 An employee shall be eligible to the EAP loan only if all the
procedures are duly complied with. Otherwise, the Group shall

reserve the right to reject the application or cancel the EAP
loan given to an employee.
7.9.4.10 The Group shall reserve the right to proceed with the necessary
action(s), including legal actions, to recover any sum of money
due from the employee.
7.9.5 The procedures:
7.9.5.1 An employee interested in applying for the EAP shall have to

fill up Part I of the EAP Application Form and submit the form,
together with the programme details (eg. programme
outline/syllabus, duration, programme fee, registration fee etc)
and related brochures/documents to his Head of SBU/Line
Manager for recommendation under Part II of the form.
7.9.5.2 The Head of SBU /Line Manager shall put in his

recommendation on whether he supports or does not support
the application. Priority in recommendation should be guided
by criticality of the need for the programme applied, core team
member status and seniority in service.
7.9.5.3 The employee shall then submit the completed form (Part I and
II) and related brochures/documents to the HR/Admin
Department to complete Part III of the form at least two (2)
months before the programme enrolment/registration deadline
and the said form to be submitted to the Senior Partner/Group
CEO for approval.
7.9.5.4 Upon approval by the Senior Partner and Group CEO, the
HR/Admin Department shall inform the employee via a Letter
of Approval – Education Assistance Programme.
7.10 Special Assignment Benefit
7.10.1 The Group recognises that on occasions, special assignments of varying

service fees may arise in the course of work and employees may be
tasked to work on these special assignments in addition to their current
scope of work.
Position Held Special Assignment Benefit Entitlement

First prize Second prize
Team Leader RM1,800.00 RM900.00
Assistant Team RM900.00 RM450.00
Leader
Team Member RM500.00 RM250.00
7.10.2 The special assignment benefit will be awarded quarterly.

7.11 Recreational Membership Benefit
7.11.1 The recreational membership benefit consists of three (3) different

categories of memberships, namely Golf Club Membership, Non-Golf
Club Membership and Gym/Beauty Membership. Core Team members
are eligible for this benefit.
7.11.2 The following policies shall apply for the golf club membership benefit:
7.11.2.1 The golf membership benefit is a one-off golf club membership

entrance fee subsidy up to a maximum of RM 20,000 per
eligible employee.
7.11.2.2 A confirmed employee holding the Job Grade SM for at least

three consecutive (3) years shall be eligible for the golf club
membership benefit, subject to satisfactory performance and
the discretion of the Senior Partner/Group CEO.
7.11.2.3 The employee shall be allowed to choose a golf club of his

choice, subject to the approval of the Senior Partner/Group
CEO.
7.11.2.4 In the event where the employee already has an existing golf
club membership, he shall be allowed to use the subsidy in
either of the following manner:
a. The employee can use the subsidy to pay for the monthly
club maintenance fees for the next five (5) years or up to
RM 20,000, whichever is earlier.
b. Alternatively, the employee can use the subsidy to become
a member of another club.
7.11.2.5 Upon utilising the subsidy, the employee shall not be allowed
to sell or transfer the membership (both existing and new) for
at least five (5) years from the date of attaining the subsidy.

the Group within the five (5) years period, he shall be liable to
refund a proportion of the subsidy for the remaining duration
to the end of the five (5) years period based on the following
formula:
Golf Club Membership Subsidy Refund =
No. of Days to End of 5-Year Period X Golf Club Membership

1825 Days
7.11.3 The following policies shall apply for the non-golf club membership
benefit:

7.11.3.1 The non-golf membership benefit is a one-off non-golf club
membership entrance fee subsidy of the actual fees or up to a
maximum of RM10,000 per eligible employee, whichever is
lower.
7.11.3.2 A confirmed employee holding the Job Grade M1 for at least

three consecutive (3) years shall be eligible for the non-golf
club membership benefit, subject to satisfactory performance
and the discretion of the Senior Partner/Group CEO.
7.11.3.3 The employee shall be allowed to choose a club of his choice,

subject to the approval of the Group.
7.11.3.4 In the event where the employee already has an existing club
membership, he shall be allowed to use the subsidy in either of
the following manner:
7.11.3.4.1 The employee can use the subsidy to pay for the
monthly club maintenance fees for the next three (3)
years or up to RM10,000, whichever is earlier.
7.11.3.4.2 Alternatively, the employee can use the subsidy to
become a member of another club.
7.11.3.5 Upon utilising the subsidy, the employee shall not be allowed to
sell or transfer the membership (both existing and new) for at
least three (3) years from the date of attaining the subsidy.

the Group within the three (3) years period, he shall be liable
to refund a proportion of the subsidy for the remaining
duration to the end of the three (3) years period based on the
following formula:
Non-Golf Club Membership Subsidy Refund
= No. of Days to End of 3-Year Period X Non-Golf Club Membership Subsidy

1095 Days
7.11.4 The following policies shall apply for the gym/beauty membership
benefit:
7.11.4.1 The gym/beauty membership benefit is a one-off gym

membership fee subsidy or beauty package fee subsidy of the
actual fee or up to a maximum of RM2,000 per eligible
employee, whichever is lower.
7.11.4.2 A confirmed employee holding the Job Grade E1 to M2 for at

least one (1) year and has achieved a performance rating of at
least 3.0 or above shall be eligible for the gym/beauty
membership benefit.

7.11.4.3 The employee shall be allowed to choose a gym or beauty
centre of his choice, subject to the approval of the Senior
Partner/Group CEO, and the respective membership or
package shall be in the employee’s name.
7.11.4.4 In the event where the employee already has an existing gym
membership or beauty package, he shall be allowed to sign up
for a new or top up their existing gym membership or beauty
packages.
7.11.5 The following procedures shall apply for the Recreational Membership
subsidy:
7.11.5.1 The employee shall submit the Recreational Membership

Application Form, together with the relevant supporting
documents (e.g. club membership application form, photocopy
of existing membership card, invoice/receipt of monthly
maintenance fees etc), to the Senior Partner/Group CEO for
approval.
7.11.5.2 Upon approval for a new membership, the employee shall

forward the approval and club membership application form to
the Admin Department for disbursement of the benefit on an
advance basis.
7.12 Company Trip Subsidy
7.12.1 All employees are strongly encouraged to attend the Company trip to
build and enhance teamwork and bonding among employees in the
Group.
7.12.2 All confirmed employees shall be provided assistance by the Group in

terms of either a financial subsidy or interest free loan of the cost of
Company trip at the respective rates according to their job grade as
follows:
Job Grade Rate of Company Trip Subsidy

Subsidy Interest Free Loan
M1 and above 100% subsidy
M2 and M3 75% 25%
E1 and below
- Core Team 50% 50%
- Non Core Team 10% 40%
7.12.3 An employee who has enjoyed the subsidy benefit shall be required to
remain in the employment of the Group for a period of at least six (6)
months after returning from the trip.

7.12.4 In the event where the employee who has enjoyed the subsidy resigns or
is terminated from service before the end of the six (6) month period, he
shall be liable to refund the full amount of subsidy given by the Group.
7.12.5 An employee who has been granted an interest free loan shall be required
to repay the loan via a fixed monthly deduction from the employee’s
salary and the amount to be deducted shall be discussed and agreed upon
by the employee and the Group prior to disbursement of the loan.
7.12.6 The loan repayment shall be subject to a maximum amount (inclusive of

other existing company loans) not more than one-third (1/3) of the
employee’s basic salary.
7.12.7 In the event where the employee resigns or is terminated from service
before the full repayment of the loan, the employee shall be liable to
reimburse the Group the full outstanding loan amount before his last day
of service.
7.12.8 For Company trips which cost less than RM1,000 per individual, the
quantum of the subsidy shall be determined by the Group on a year to
year basis.
7.13 Examination Fees
7.13.1 The Group believes in the continuous self development of employees and
encourages all its employees to pursue a professional qualification while
under the Group’s employments.
7.13.2 The Group shall reimburse the employee the examination fees for
attaining a relevant academic certification and/or professional
qualification as follows:
Examination Fees per annum

Job Grade
(for first attempt only)
RM500.00 or actual amount
Core Team
(whichever is lower)
Non-Core Team RM250.00 or actual amount
(whichever is lower)
7.13.3 A confirmed employee shall be eligible to examination fees claims only

if the claim form is attached with relevant original supporting documents.
Otherwise, the Group shall reserve the right to reject the claim made by
an employee.
7.13.4 An employee who intends to claim for examination fees shall submit the
Claim Form, attached with the relevant original examination fees receipt
and proof of successful passing of the examination, to the Senior
Partner/Group CEO for approval before forwarding to the HR/Admin
Department for verification.

7.13.5 Upon verification, the HR/Admin Department shall process the claims
and ensure that payment is made to the employee.
7.14 Annual Conference
7.14.1 The following policies shall apply for attendance of the international
annual conference.
7.14.1.1 A confirmed employee holding the Job Grade SM for at least

one (1) year and shall be eligible to attend the international
annual conference.
7.14.1.2 The cost of attending the annual conference shall be fully

sponsored by the Group (i.e. inclusive of flight,
accommodation and conference fees).
7.14.1.3 The employee shall also be entitled to a Subsistence Allowance

at fifty percent (50%) of the current prevailing rate (please
refer to the policy on Outstation Travel Benefits).
7.14.1.4 The Group shall sponsor a maximum of one (1) delegate per
year for a conference held outside Asia and a maximum of two
(2) delegates per year for a conference held within Asia.
7.14.1.5 An eligible employee can be sponsored more than once but

priority shall be given to the eligible employee who has not
attended the annual conference before.
7.14.2 The following policies shall apply for the attendance of the regional
conference.
7.14.2.1 A confirmed employee who meets the following criteria shall

be eligible to attend the regional annual conference:
7.14.2.1.1 Job Grade M3 to SM or Core Team Member;

7.14.2.1.2 Has served at least one (1) year in the position; and
7.14.2.1.3 Has achieved a performance rating of 4.0 and above
for the latest two (2) consecutive years.
7.14.2.2 An employee who does not meet all the criteria stated above
may be selected to attend the regional annual conference at the
discretion of Senior Partner and Group CEO.
7.14.2.3 The cost of attending the annual conference shall be fully

sponsored by the Group (i.e. inclusive of flight,
accommodation and conference fees).
7.14.2.4 The employee shall also be entitled to a Subsistence Allowance

at fifty percent (50%) of the current prevailing rate (please
refer to the policy on Outstation Travel Benefits).

7.14.2.5 The Group shall sponsor a maximum of four (4) delegates per
year.
7.14.2.6 In the event where more than four (4) employees are eligible to
attend the regional annual conference, priority in selection
shall be guided by criticality of the need for the programme
applied for and seniority in service and prior attendance of the
conference.
7.14.3 The employee who has been sponsored to attend an annual conference
shall be required to sign a Bond Agreement (BA) with the Group and
serve out a bond period of one (1) year.
7.14.4 The bond period shall commence from the date of return from the annual
conference.
before completing the bond period stipulated in the (BA), the employee
shall be liable to reimburse the Group a pro-rated amount of the cost of
sponsorship based on the following formula:
Sponsorship Refund
= No. of Days of Unserved Bond Period X Cost of Sponsorship

7.15 UHY Forum - Leadership Conference (Spain)
7.15.1 A confirmed employee who meets the following criteria shall be eligible
to attend the UHY Forum -Leadership Conference (Spain):
7.15.1.1 Job Grade M2 to SM who is Core Team Member;

7.15.1.2 Has served at least one (1) year in the position; and
7.15.1.3 Has achieved a performance rating of 4.0 and above for the
latest two (2) consecutive years.
7.15.2 The cost of attending the UHY Forum - Leadership Course (Spain) shall
be fully sponsored by the Group (i.e. inclusive of flight, accommodation
and course fees).
7.15.3 The employee shall also be entitled to a Subsistence Allowance at fifty

percent (50%) of the current prevailing rate (please refer to the policy on
Outstation Travel Benefits).
7.15.4 The Group shall sponsor a maximum of two (2) delegates per year.
7.15.5 In the event where more than two (2) employees are eligible to attend the
UHY Forum - Leadership Course (Spain), priority in selection shall be
guided by criticality of the need for the programme applied for, core

team member status, seniority in service and prior attendance of the
conference.
7.15.6 The employee who has been sponsored to attend the UHY Forum -
Leadership Course (Spain) shall be required to sign a Bond Agreement
(BA) with the Group and serve out a bond period of two (2) years.
7.15.7 The bond period shall commence from the date of return from the UHY
Forum -Leadership Course (Spain).
before completing the bond period stipulated in the BA, the employee
shall be liable to reimburse the Group a pro-rated amount of the cost of
sponsorship based on the following formula:
Sponsorship Refund
= No. of Days of Unserved Bond Period X Cost of Sponsorship

7.15.9 From 2010 onwards, an employee who has been identified as part of the
Core Team but is either not selected to attend the UHY Forum -
Leadership Course (Spain) or does not meet all the criteria stated in
Clause 7.15.1 may apply for a Group interest free loan up to the full cost
of sponsorship to attend the UHY Forum -Leadership Course (Spain),
subject to his work schedule and the approval of Senior Partner/Group
CEO.
7.15.10 The maximum period of loan repayment shall be two (2) years and the
repayment shall be effected via a fixed monthly deduction from the
employee’s salary. The amount to be deducted shall be discussed and
agreed upon by the employee and the Group prior to disbursement of the
loan.

before the full repayment of the loan, the employee shall be liable to
reimburse the Group the full outstanding loan amount before his last day
of service.
7.16 Service Points Fund
7.16.1 The service points fund shall be determined and allocated on an annual
basis, subject to the overall performance and discretion of the Group.
7.16.2 A confirmed employee who meets the following criteria shall be eligible
to benefit from the service points fund:

7.16.2.1 Core Team; and
7.16.2.2 Has achieved a performance rating of 3.0 and above.
7.16.3 The quantum of service points fund to be shared among the eligible
employees shall be based on the number of service points earned by each
employee.
7.16.4 An employee shall first earn service points from his overall performance
ratings and from his Job Grade as follows:
Overall Performance Rating Service Points

4.0 to 5.0 3
3.5 to 3.99 2
3.0 to 3.49 1
Job Grade Service Points

SM 3
M1 2
M2 and below 1
7.16.5 The service points earned from each category shall then be recalculated
according to the weightage placed on performance and job grade as
follows:
Job Grade Performance Job Grade

SM. M1, M2 and below 50% 50%
7.16.6 The final number of service points derived shall be dependent on the
weighted distribution of the employee’s performance ratings and his
corresponding job grade as follows:
Final Service Points Overall Performance Rating

Allocation 4.0 to 5.0 3.5 to 3.99 3.0 to 3.49
SM 3.0 2.5 2.0
Job Grade
M1 2.5 2.0 1.5
M2 and below 2.0 1.5 1
7.16.7 The final service points pool quantum allocated to the employee shall
then be calculated based on the following formula:
Pool Quantum = Service Points Collected X Service Points Fund

Total Service Points

7.17 Travelling Allowance and Interest Subsidy
7.17.1 An employee holding the Job Grade SM or M1 shall be entitled to an

annual travelling allowance and interest subsidy.
7.17.2 The travelling allowance and interest subsidy shall work on a

reimbursement basis and shall be subject to a maximum claim limit as
follows:
Job Grade Limit of Claim Per Annum

SM RM30,000
M1 RM18,000
7.17.3 An employee shall be eligible to claim for the traveling allowance and
interest subsidy only if the Claim Form is attached with relevant original
supporting documents. Otherwise, the Group shall reserve the right to
reject the claim made by an employee.
7.17.4 An employee who has incurred the relevant travelling or housing loan
interest expenses shall submit the Claim Form, attached with the relevant
bill or receipt, to the Admin for endorsement before forwarding to the
Group CEO by the 15th of each month for approval.
7.18 Special Purpose Staff Loan
7.18.1 An employee who forms part of the Core Team shall be entitled to apply
for the loan and approval shall be on a case to case basis.
7.18.2 Approval of the loan shall be at the discretion of the Senior Partner.
7.18.3 The maximum amount for the special purpose staff loan is RM50,000.00.
7.18.4 The repayment period shall be agreed upon between the employee and
the Senior Partner.

7.18.6 In the event where the employee is eligible for the prolonged illness
benefit, he shall also be entitled to apply for the special purpose staff
loan for his medical expenses.
before the loan is fully repaid, the employee shall be required to settle all
outstanding sums immediately.
7.18.8 An employee wishing to apply for the loan should complete and submit
the Group Interest Free Loan Application Form.

7.19 Professional Subscription
7.19.1 The Group shall provide the benefit of claiming for professional
subscriptions to confirmed employees of Job Grade E1 and above.
7.19.2 The Group shall reimburse eligible employees one (1) annual
professional subscription, subject to the actual amount of subscriptions
paid or a maximum of RM1,500.00 (for core team) and RM250.00 (for
non-core team), whichever is lower.
7.19.3 An employee shall be eligible to professional subscription claims only if

the claim form is attached with relevant original supporting documents.
Otherwise, the Group shall reserve the right to reject the claim made by
an employee.
7.20 Meal Allowance
7.20.1 An employees shall be entitled to claim for meal allowance during

Overtime if they fulfil the overtime work conditions as follows:
On a weekday till Work done on a weekend or public holiday

after 9.30 pm More than 8 hours More than 13 hours
Additional
RM 10.00 per meal RM 10.00 per meal
RM 10.00 per meal
* no meal allowance will be paid if the number of hours is less than 8 hours
7.21 Training and Development
7.21.1 All employees shall be eligible to attend approved training programmes

and/or preferred training programmes up to a maximum of forty (40)
training hours (including internal training) except those who are serving
their notice period as a result of resignation/domestic inquiries. In such
cases, they are not entitled to attend any internal or external training
programmes.
7.21.2 A Training Needs Analysis shall be conducted annually to determine the

training and development requirements of the employees.
7.21.3 The employee shall fill in the Training Evaluation Form and submit it to
the HR/Admin Department within two (2) working days for monitoring,
review and record and provide a copy of the Training Nomination Form
to the HR/Admin Department for filing in the employee’s personal file
for monitoring and record.

8.0 SALARY ADMINISTRATION
8.1 Payment of Salary
8.1.1 All salary payment shall be paid on a monthly basis and the payments
will be made through the bank designated by the Group.
8.2 Employee Provident Fund (EPF)
8.2.1 The Group shall contribute to the employee’s KWSP the basic 12% for
all employees and an additional 3% for employees who have completed
more than five (5) years of continuous service with the Group.
8.2.2 All fixed income i.e. basic salary and all fixed allowances shall be
subject to EPF contributions.
8.3 Social Security Contribution (SOCSO)
8.3.1 The Group shall contribute to the PERKESO according to the regulations
stipulated the Employees’ Social Security Organisation Act, 1969 (Act
4).
8.3.2 For the purposes of SOCSO contributions, “wages” are defined as

payments made to employees such as:
8.3.2.1 Salary;
8.3.2.2 Overtime payments;
8.3.2.3 Commission;
8.3.2.4 Payment for leave such as annual, sick and maternity leave,
rest days and public holidays;
8.3.2.5 Allowances such as incentive, good behaviour, Cost of Living

allowance; and
8.3.2.6 Service charge.
8.4 Income Tax
8.4.1 The Group shall make the Income Tax deduction for all employees in
accordance to the prevailing rates as stipulated in the latest Income Tax
Schedule published for each year.
8.4.2 All forms of income paid to an employee shall be subject to Income Tax
deduction.
8.4.3 All employees are responsible for settling their own salary tax liabilities
unless otherwise specified in the employment terms.

8.5 Increment and Bonus
8.5.1 The annual increment and bonus payment shall be at the discretion of the
Group and shall not constitute a legal entitlement on the part of the
employee and it shall be based on annual performance appraisal, as well
as past performance improvement, dependability, attitude, cooperation,
disciplinary action taken, adherence to all employment policies, and the
salary range of the employee’s position.
8.6 Overtime
8.6.1 Employees drawing a salary of RM1,500.00 per month or below shall be

entitled to claim overtime allowance.
8.6.2 Work done during the following times shall not be considered as
overtime.
8.6.2.1 Lunch time
8.6.2.2 Annual leave, medical leave and other such leave of absence
8.6.3 All Head of SBU/Line Managers shall plan the work of their
subordinates such that there is minimum overtime work and the Group is
not obliged to pay an employee who works in excess of the normal
working hours without any prior approval of the Head of SBU/Line
Manager.
8.6.4 An employee who attends training which is determined by the Group

during his off/rest day shall not be entitled for overtime claims.
8.6.5 An employee entitled to claim overtime shall be paid at the rate of one
and a half (1 ½) times the hourly rate of pay. For any period of overtime
work up to the first hour, the payment shall be calculated in units of
thirty (30) minutes rounded to the nearest thirty (30) minutes.
8.6.6 Every employee shall be entitled to a rest day in each week.
8.6.7 An employee who falls under the Employment Ordinance (1955) and
works on a rest day shall be paid for any period of work done:
8.6.7.1 Which does not exceed half his normal hours of work, salary
equivalent to half (½)the ordinary rate of pay for work done on
that day, or
8.6.7.2 Which is more than half but which does not exceed his normal
hours of work, one (1) day’s salary at the ordinary rate of pay
for work done on that day.
8.6.8 For any work carried in excess of the normal hours of work on a rest day,
an employee shall be paid in accordance with the provision to the
Employment Act, 1955.
8.6.9 When an employee is required to work on a public holiday, the rates of

payment shall be as follows:

8.6.9.1 In addition to his holiday pay, he shall be paid two (2) days
wages at the ordinary rate of pay for the normal hours of work.
8.6.9.2 For work carried out in excess of the normal hours of work on
a public day, an employee shall be paid in accordance with the
Employment Act, 1955.
8.6.10 In addition, all employees shall be entitled to claim for meal allowance if
they fulfil the overtime work conditions as stated in Clause 7.20.1.
8.6.11 An employee who intends to claim for overtime pay, time-off-in-lieu

and/or allowances shall submit the Overtime Claim Form/Time-Off-In-
Lieu by the 15th of each month to the Head of SBU/Line Manager for
recommendation and HR/Admin Department verification before
obtaining approval from the Group CEO.
8.7 Time-Off-In-Lieu
8.7.1 Time-Off-In-Lieu is applicable for those employees earning RM1,501.00

and above.
8.7.2 All Head of SBU/Line Managers shall plan the work of their
subordinates such that there is minimum time-off-in-lieu.
8.7.3 An employee who works on their rest day, off day or public holiday is
entitled to claim for the hours worked as Time-Off-In-Lieu. The hours of
work must be more than eight (8) hours.
8.7.4 In addition, all employees shall be entitled to claim for meal allowance if
they fulfil the overtime work conditions as stated in Clause 7.20.1.
8.7.5 An employee who intends to claim for overtime pay, time-off-in-lieu

and/or allowances shall submit the Overtime Claim Form/Time-Off-In-
Lieu by the 15th of each month to the Head of SBU/Line Manager for
recommendation and HR Department verification before obtaining
approval from the Group CEO.
9.0 SECTION 2: PERFORMANCE MANAGEMENT SYSTEM
9.1 Performance Appraisal
9.1.1 To ensure that all employees perform their jobs to the best of their
ability, the Group has instituted a performance appraisal system which
stresses the importance of employees being recognised for good
performance and receiving appropriate suggestions for improvement as
necessary. Consistent with this goal, performance will be evaluated in
writing every quarterly or half yearly by Head of SBU/Line Managers
through the Group’s Performance Management System. This
performance appraisal also provides an opportunity for employees to

discuss with their Head of SBU/Line Managers any concerns they may
have regarding their position or performance. The goal of the
performance appraisal is to enhance the employee’s job performance
while establishing good communication channels between the employee
and the Head of SBU/Line Managers.
9.1.2 All employees shall be given KPIs which will detail the requirements and
expectations of the position for which the employee was hired within one
(1) week of employment, job change or promotion.
9.1.3 An employee’s performance shall be evaluated via a performance

appraisal which shall be conducted at least once a year by the Head of
SBU/Line Manager except on special request, it could be conducted
more than once.
9.1.4 All performance appraisals shall be based on merit, performance and

achievement of the employee’s assigned KPIs.
9.1.5 The performance evaluation for the Core Team will be as follows:
9.1.5.1 70% based on their SBU/own KPIs and
9.1.5.2 30% based on the Group’s KPIs
9.2 Performance Interview
9.2.1 The purpose of the performance evaluation meeting is to provide the

Head of SBU/Line Managers and the employee an opportunity to discuss
job performance during the previous performance cycle and to plan for
future performance objectives. The evaluation meeting requires careful
planning and preparation part of the Head of SBU/Line Managers and
employee. The Head of SBU/Line Managers should be prepared to
discuss what input/feedback was considered in the employee’s
evaluation; the rationale for each of the individual and overall
performance ratings; future performance expectations and employee
development results.
9.2.2 If employees disagree with their performance evaluation, they should be

given ample opportunity to explain their rationale. The supervisor may
change any ratings that are warranted based on information provided by
the employee. If the Head of SBU/Line Managers decide to change a
rating, the reviewer must be consulted before the change is made and
must initial the change.
9.2.3 At the end of the evaluation meeting the employee should review the
performance evaluation, write any comments and sign the form
indicating that the results have been discussed. If the employee refuses to
sign the evaluation, the Head of SBU/Line Managers should indicate this
on the performance evaluation.

10.0 SECTION 3: CODE OF BUSINESS CONDUCT
10.1 Policy
10.1.1 The Group is committed to the highest standards of ethical business

conduct. This Code of Conduct is binding on all employees, whose
actions must always be such as to avoid any impropriety. In addition, the
Group and its employees are subject to the Laws of Malaysia in every
respect.
10.1.2 The Group will deal only with those organisations having ethical
standards compatible with its own declared policy. The employee will
report promptly to the appropriate authority (ies) whenever it knows or is
informed by a reliable source, that a client, supplier, subcontractor or
other participant (including employees) in a project of the Group is
acting illegally or unethically. Employees found to be in breach of these
ethical guidelines also will be subject to the Group’s disciplinary action.
10.1.3 Employees who have any doubts on the appropriate course of action
involving matters of business ethics should consult their Head of SBU or
Group CEO.
10.1.4 To ensure that all employees are aware of their ethical obligations, a
copy of this Code is provided to all new staff which is to be read and,
when fully understood, acknowledged by the employee by signing the
attached sheet.
10.2 Employee Obligations
10.2.1 Employees are expected to give their best efforts at all times so as to
provide our clients with quality service and products. This obligation
extends to the protection of the physical and intellectual assets of the
Group and its client(s). Accordingly, employees:
10.2.1.1 shall keep confidential all proprietary information of the Group

and its client(s), which includes commercial and human
resource data, design and intellectual property of all forms;
10.2.1.2 shall not speak to the media or publish anything about the
Group or client business unless authorised;
10.2.1.3 shall inform the Group CEO or the Head of SBU about
breaches of the law and safety matters as soon as they become
aware of them; and where the concerns raised are not answered
by the Group, are free to communicate these concerns to an
appropriate government agency. Whenever an agency of
government conducts an investigation, employees should
cooperate fully;

10.2.1.4 must use the resources of the Group and its client(s) only for
relevant business purposes. This applies both to physical (e.g.
materials) and non physical resources (e.g. software,
intellectual property, etc);
10.2.1.5 shall keep accurate and sufficient records organised in a

manner so as to inform fairly and honestly those who receive
(or have use for) the information, in the conduct of the Group
business or that of its client(s); and
10.2.1.6 shall observe established delegation of financial and personnel

authorisations.
10.3 Integrity of Business Practices
10.3.1 Employees of the Group have the obligation to inform the senior
management as soon as they become aware of practices or
circumstances, which may involve them in unethical conduct or conflict
of interest. This obligation applies when dealing both within the Group
and externally. In doing business with any organisation the following
standards apply:
10.3.1.1 employees must deal fairly and equitably with their colleagues
and external contacts;
10.3.1.2 employees must not misrepresent themselves or the Group to

anyone. If a misunderstanding occurs, immediate clarification
should be made once this becomes evident;
10.3.1.3 employees must not engage in any ‘collusive’ practices which

may lead to a client of the Group receiving less than a fair and
competitive service;
10.3.1.4 unauthorised copying or use of software and other data or

documentation can result in criminal liabilities. The improper
use of such proprietary information is strictly forbidden;
10.3.1.5 gifts and entertainment shall not be offered or accepted where

there is any obligation incurred or such offer or acceptance can
be construed as a bribe. The provisions of the Prevention of
Bribery Ordinance shall apply in all respects. In this regard the
acceptance of souvenirs, advertising and promotional items of
nominal value only is permitted. Items of more substantial
value should be declined or recorded and disposed of in
accordance with stated Group procedures;
10.3.1.6 entertainment in the form of customary business amenities such

as meals with associated drinks may be accepted or offered
provided it is not unduly lavish or frequent;

10.3.1.7 the Group will meet all reasonable expenses associated with
your travel, food and accommodation on company recognised
business. Such arrangements should not be accepted from
suppliers unless at the supplier’s facilities or otherwise
unavailable through normal commercial sources.
10.4 Personal Behaviour
10.4.1 The personal behaviour of employees should reflect the ethical standards
of the Group and respect the rights of the Group and its client(s) to your
services as an employee. A conflict of interest exists if an employee has
any interests or activities held outside the Group that may be advanced at
the expense of the Group or its client(s).
10.4.2 The test to be applied is whether the combination of your job, the form
and amount of external investment and the external Group’s structure
and involvement with the Group could influence your actions as an
employee of the Group. In particular:
10.4.2.1 your external personal activities must not give rise to real or
perceived conflicts of interest. Should any such occasion arise
you must declare any interest openly and abstain from the
decision making process;
10.4.2.2 employees may not perform services in competition with the

Group either alone or in conjunction with another Group or
person without the prior consent of the Group;
10.4.2.3 you must not use inside information, confidential material or

non-public information for your own financial benefit either
directly or indirectly. In additional to being a violation of law,
it will be grounds for instant dismissal;
10.4.2.4 you may not perform outside work or solicit non Group
business on Group premises or in Group time nor may you use
company or client resources for outside work;
10.4.2.5 you may not use your association with the Company or its
client(s) to sponsor, endorse or advance the interests of another
organisation except where you have the prior written consent of
the Senior Partner/Group CEO;
10.4.2.6 employees may not accept nor may they offer money or any
other benefit or advantage in the performance of their duties
other than as part of a recognised commission or payment
scheme which is available to all suppliers or providers;
10.4.2.7 employees should not borrow from or lend money to clients,

suppliers or contractors of the Group.

10.5 Breach of Conduct
10.5.1 The Group recognise that a breach of ethical business behaviour may
result in its removal from the list of suppliers and services to the
Government. Accordingly, the Group will regard any breach of these
ethical guidelines by employees in the most serious manner and
implement immediate disciplinary action or dismissal.
10.6 Conflict of Interest
10.6.1 As an employee of the Group, you should avoid situations where your
own interests conflict with the best interests of the Group, or may appear
to someone else to do so.
10.6.2 A conflict of interest may occur, for instance, if you or a member of your
immediate family or a business or other group with which you are
associated would be affected materially by decisions you make as part of
the Group’s responsibility. Or, a conflict might occur if you or a family
member or associate stood to gain from confidential the Group
information to which you have access as part of your job. A clear case of
conflict arises if you accept gifts or valuable favours from individuals or
firms doing or wanting to do business with the Group or attempting to
influence some the Group’s decision.
10.6.3 If you are in a conflict of interest situation, or think you may be, discuss
it with your supervisor in confidence. You can also discuss the situation
with the HR Department.
10.7 Gift Pre-requisites And Entertainment
10.7.1 For an employee to accept commissions, a share in profits, gifts in cash,

gift certificates, travel or other payments, materials, services, repairs or
improvements at no cost or at unreasonably low prices, excessive or
extravagant entertainment or gifts of merchandise of more than nominal
value from any organisation, firm or individual doing or seeking to do
business with the Group or any of its affiliate/subsidiary without prior
notice to the HR Department may seem to be committing a major
offence.
10.8 Utilisation of Information Technology
10.8.1 All employees shall observe the following Information Technology

guideline at all times while in the employment of the Group and the
Group reserves the right to institute disciplinary action or institute
grievance procedures for any breach of the Code or where the breach
constitutes a serious misconduct, the Group reserves the right to dismiss
any employee.

10.8.2 To object and use facilities for the purposes for which the employee is
authorised. Violations include:
10.8.2.1 install your own software on the Group’s computing resources;
10.8.2.2 installing illegal licensed software which is not meant to reside

on the Group’s computing facilities which is assigned to you;
10.8.2.3 using another person’s account or attempting to capture other

users’ passwords without consent;
10.8.2.4 circumventing normal resource limits, log on procedures and

security regulations;
10.8.2.5 trying to obscure your true identity as the sender of electronic

mail;
10.8.2.6 using the Group’s computing resources for commercial

purposes; and
10.8.2.7 using the Group’s computing resources to harass, intimidate or

threaten other users.
10.8.3 At all times respect the privacy of other users. Files, disks, electronic
mail, information, programs and data owned by individual users should
be considered private, whether or not the information is accessible by
other users. Tampering with electronic mail, interfering with or
intercepting its delivery and using electronic mail for criminal purposes
may be criminal offences.
10.8.4 At all times respect the rights of others to make use of the Group’s
computing resources. Violations include:
10.8.4.1 placing obscene or harassing material in areas that can be/are

publicly accessed;
10.8.4.2 sending/forwarding chain letters or deliberately flooding a user

with automatically generated mail;
10.8.4.3 distributing information not intended for distribution by owner;
10.8.4.4 printing or sending excessive copies of documents, files, data

or programs;
10.8.4.5 attempting to modify or remove computer equipment;
10.8.4.6 attempting to degrade or disrupt system security or

performance; and
10.8.4.7 damaging or vandalizing Group’s computing facilities,

equipment, software or computer files.

10.8.5 At all times faithfully and diligently obey and comply with respect
appropriate copyright laws, licenses, confidentiality and trade secret
agreements. Much of the software and data that resides on the Group’s
computer facilities is protected by copyright laws and license agreements
from the owner of the copyright. The number of copies and distribution
of the copies may not be done in such a way that the number of
simultaneous users exceeds the number allowed.
10.8.6 At all times obey and comply with the established guidelines for any
networks or systems used inside or outside the Group. Accessing
computer, software, data or information, or networks without proper
authorization, regardless of whether any damage is done or whether the
computer, software, data, information, or network in question is owned
by the Group, will be deemed as an abuse of your Group’s computing
privileges.
10.8.7 An employee who is authorised to add or delete files from a hard drive of
a Group’s computer must take reasonable and appropriate steps to see
that all license agreements are faithfully executed on all systems,
networks and servers for which they have responsibility.
10.8.8 An employee must take reasonable precautions to guard against

corruption of data or software or damage to hardware or facilities of the
Group and must treat information about and information stored by the
system’s users as confidential.
10.8.9 Where there is an indication that misuse has occurred, the alleged
offence is to be reported immediately by the employee to the Group for
investigation and the Group may restrict a user’s computing privileges.
10.8.10 An employee who is found abusing with the Group’s computing

resources may also be liable for civil or criminal prosecution. An
employee should observe strictly that nothing in this Information
Technology guideline can preclude enforcement by the Group under the
laws and regulations.
10.8.11 Not at any time during the continuance employment with the Group
attempt to authenticate another computer user.
10.8.12 Not any time during the continuance employment with the Group play
games on computers.
10.8.13 Not any time during the continuance employment with the Group
provide content(s), which violates copyright or trademark laws. All
software must be secured to prevent copying except that which explicitly
allows copying, such as public domain software. It is the employee’s
responsibility to know what the copyright laws are.

10.8.14 The employee is not allowed to run a business or charge any money for
access, contents or usage of their server. Any financial transaction is in
direct violation of the Group’s policies and may result in legal action.
11.0 SECTION 4: RULES AND REGULATIONS
11.1 Policy Statement
An employee of UHY KL Group must at all times maintain reasonable standards

of work and conduct. In circumstances when an employee fails to meet the
reasonable standard of work and conduct, the Group reserves the right to
undertake disciplinary action against an employee in accordance to the principles
of natural justice.
11.2 Grounds for Disciplinary Action
11.2.1 An employees shall at all times maintain reasonable standards of work,

conduct and discipline in accordance to expressed or implied obligations
to and expectations of the Group.
11.2.2 The Group shall reserve the right to undertake disciplinary action on
grounds of misconduct against the employee concerned for any
misconduct, indiscipline or any breach of the Group’s rules and
regulations in accordance to the general principles of natural justice.
11.2.3 A serious misconduct shall be construed as the occurrence of a major

misconduct or a repetition of minor misconducts.
11.2.4 The categories and examples of misconduct are as follows:
Major Misconduct
11.2.4.1 Disclosing any confidential information, including

confidential information of the Group’s clients to third parties
without proper authorisation.
11.2.4.2 Theft, arson, assault, or other serious crimes.
11.2.4.3 Any material information intentionally excluded from, or
misrepresented in the Employment Application Form.
11.2.4.4 Habitual absence without leave, or absence without leave for
more than three (3) consecutive working days.
11.2.4.5 Falsification, defacement or destruction of any record of the
Group, including interfering with the record of attendance or
recording attendance on behalf of any other employee.
11.2.4.6 Wilful insubordination or disobedience, whether alone or
together with others, to any lawful and reasonable order of a
superior office or customer/client of the Group.
11.2.4.7 Defrauding or attempting to defraud.
11.2.4.8 Misappropriation of Group funds.
11.2.4.9 Serious pecuniary embarrassment.

11.2.4.10 Avoiding, evading, refusing or acting in a manner that
discourages the assigning of work by an staff-in-charge or
other staff authorised to do so.
11.2.4.11 Making noise or otherwise acting in a manner that disrupts the
work of other staff.
11.2.4.12 Idling, leaving place of work or holding long conversations
unrelated to work and the general wasting of time.
11.2.4.13 Suppressing and non-reporting of problems relating to work to
immediate superior.
11.2.4.14 Spreading false, unpleasant or confidential information related
to other staff or the Group among staff or outsiders.
11.2.4.15 Wilful, unauthorised obtaining and keeping of confidential
information related to another staff or the Group.
11.2.4.16 Overstaying sanctioned leave without sufficient grounds,
proper or satisfactory explanation or without informing or
attempting to inform his superior of the excuse for such
absence.
11.2.4.17 Production of low quality or sub-standard work and slackness
in performance in meeting goals.
11.2.4.18 Incurring debts or acting in any manner which would affect
the public image of the Group.
11.2.4.19 Committing an immoral act within the Group premises.
11.2.4.20 Drug abuse.
11.2.4.21 Smoking in the office before, during and after office hours.
11.2.4.22 Tardiness.
11.2.4.23 Inefficiency.
11.2.4.24 Dishonesty.
11.2.4.25 Professional negligence.
11.2.4.26 Insanity.
11.2.4.27 Abuse of position of office or power.
11.2.4.28 Judgement or order made in any civil suit or matter.
11.2.4.29 Default against any of the terms and conditions of service.
11.2.4.30 Any act which may cause the Group to be in dispute and
submitted to legal suit.
11.2.4.31 Instigating fellow workers and/or creating dissatisfaction
among workers against superiors and/or Head of SBU/Group
CEO/Senior Partner.
11.2.4.32 Borrowing money from employees or customers/clients.
11.2.4.33 Any other act or neglect considered serious by the Group.
11.2.4.34 Soliciting or collection of contributions from other members
of the staff for any purposes whatsoever at anytime in the
Group premises without obtaining the permission of the
Management.
11.2.4.35 Use of abusive language towards other staff.
11.2.4.36 Habitual Absenteeism.
11.2.4.37 Scoring below 50 marks in Part A of the Performance
Appraisal
11.2.4.38 Excessive use of the telephone for private calls

Minor misconduct
11.2.4.39 Absence without permission or valid cause.

11.2.4.40 Coming late for work.
11.2.4.41 Any action that is contrary to the Group’s Rules and
Regulations.
11.2.4.42 Leaving place of work before the proper finishing time
without permission.
11.2.4.43 Leaving the work place to conduct your personal errands
without permission.
11.2.4.44 Committing an act of nuisance on Group premises.
11.2.4.45 Improper care of Group properties entrusted to employee.
11.2.4.46 Bringing friends without permission to the office.
11.2.4.47 Careless use of Group facilities/utilities.
11.2.4.48 Using Group stationery for private correspondence.
11.2.4.49 Interfering with another person’s work during working or non-
working hours.
11.2.4.50 Sending frivolous or offensive notes/memorandums/letters to
and behaviour towards other staff.
11.2.4.51 Lingering on Group premises at night (after working hours)
without plausible cause.
11.2.4.52 Entertaining private visitors during office hours without
permission.
11.2.4.53 Loitering or malingering within or adjacent to Group premises
after office hours.
11.2.4.54 Using Group’s equipment for personal business.
11.2.4.55 Distributing or posting handbills or circulars on Group
premises without approval from the Group.
The above list of major and minor misconduct is not an exhaustive one and only gives an
indication of the types of behavior that may be considered as misconduct.
11.3 General Principles of Natural Justice
The following general principles of natural justice shall apply to the execution of
a disciplinary procedure:-
11.3.1 No disciplinary action will be taken against the employee without

investigation – and, in serious cases, an official inquiry shall be
conducted to establish the facts.
11.3.2 The investigation and inquiry, where called for, will be carried out as
early as possible.

11.3.3 The employee will be given details pertaining to the matter in writing
where necessary, and will be provided with an opportunity to be heard.
11.3.4 Where an inquiry is called for, the employee will be given reasonable
time to prepare for the case and given every opportunity to cross-
examine all witnesses produced if he/she so wishes.
11.3.5 When an investigation or inquiry is taking place, it will often be

inappropriate for the employee to continue his formal work; in such
cases, the employee may be suspended until a decision is reached.
11.4 Disciplinary Action
Following to an inquiry, disciplinary action may be taken. The disciplinary action

to be applied will take into account the seriousness of the case and any mitigating
circumstances. The Head of SBU or immediate superior may impose any one or
combination of the following disciplinary action against an employee: -
11.4.1 Verbal warning;
11.4.2 Written warning;
11.4.3 Final written warning;
11.4.4 Formal action, which will include but is not limited to:-
11.4.4.1 suspension with or without pay for a period of time;
11.4.4.2 Deferring or withholding of increment and/or bonus for a

period of time;
11.4.4.3 Reduction of salary;
11.4.4.4 Forfeiture of declared bonus;
11.4.4.5 Downgrading;
11.4.4.6 Dismissal with contractual notice; and
11.4.4.7 Filing a legal suit against employee.
11.5 Disciplinary Measures
Disciplinary measures will be executed in the following manner:-
11.5.1 Infringement or lapses will be dealt with verbally by the employee’s

Head of SBU. Such warnings should be recorded and placed in the
personal file.
11.5.2 More serious or repeated infringements or lapses will be dealt with by

the employee’s Head of SBU, who may give a written warning and a

copy placed in the employee’s personal file. This written warning may
be a final warning to the employee.
11.5.3 Where a verbal or a written warning is given, that warning should state
the nature of the offence or lapse and the time allowed for improvement
to be achieved.
11.5.4 If after adequate warning, a further disciplinary measure becomes

necessary, the Head of SBU will recommend to the Senior Partner/Group
CEO to take whatever formal action appropriate to the seriousness of the
case.
11.5.5 If dismissal is warranted, a recommendation to dismiss will be made to

the Senior Partner/Group CEO.
11.5.6 If an employee wishes to appeal against a written warning or other

formal disciplinary action, he/she may ask for the case to be reviewed by
the Senior Partner/Group CEO.
11.5.7 Arrangement for review of the case shall be made within seven (7)
working days from the appeal date to the Senior Partner/Group CEO. If
the appeal is not submitted within seven (7) days from the days, the
Group shall consider that the decision has been accepted.
12.0 GRIEVANCE PROCEDURES
12.1 Policy
The Group recognises that an employee may encounter problems and differences
arising from various aspects of their employment. In most cases, the problems
can be resolved by informal discussion within the department. But there may be
occasions, when an employee wishes to pursue the matter through other formal
channels to bring their grievance to the notice of the Group.
It is the Group’s policy to settle any grievance at the point of origin. The services
of the HR/Admin Department are available to assist an employee at all stages of
the grievance procedure and a representative of the department may be present at
all formal meetings prescribed.
12.2 Procedure
Stage I - Speak to Immediate Superior or Head of SBU
An employee having a grievance must first discuss it with his/her immediate

superior/Head of SBU. It is the immediate superior’s /Head of SBU’s
responsibility to investigate the grievance.
Stage II - Refer to Group CEO

If the issue is not resolved within three (3) working days after meeting with the
Head of SBU, the employee shall either verbally or in writing submit his request
to the HR Department to arrange a meeting with the Senior Partner/Group CEO.
The Head of SBU, together with the HR Department, shall brief the Senior
Partner/Group CEO about the details and nature of the grievance.
The HR Department shall arrange a meeting within seven (7) days from the time
the Senior Partner/Group CEO is notified of the grievance.
Following the meeting, the Senior Partner/Group CEO will either confirm the
original decision by the Head of SBU or decide to investigate the matter further.
In either case, the decision will be given to the employee by the Senior
Partner/Group CEO in the presence of the Head of SBU within three (3) working
days of the meeting.
13.0 AMENDMENTS
The Policies, Rules and Regulations contained in this Handbook may be amended from
time to time and they will be conveyed to you via Group circular.
Employees are also subjected to all the statutory legislations at time being in force where
otherwise any terms and conditions of service are not mentioned in this Handbook.

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EMPLOYEE HANDBOOK

FOREWORD FROM THE MANAGEMENT

SECTION 1: UHY KL GROUP SCHEME OF SERVICES

1.0 THE CONTRACT OF EMPLOYMENT 1

1.1 Employee Job Classification and Grade 1

2.0. HOURS OF WORK 3

2.1 Working Hours 3

3.0 TRANSFER, SECONDMENT AND PROMOTION 3

3.1 Transfer and Secondment 3

4.0 LEAVING THE COMPANY 4

4.1 Termination of Employment 4

5.0 TYPES OF LEAVE 6

5.1 Federal and State Public Holidays 6

EMPLOYEE HANDBOOK-VER 010709

6.1 Outpatient and Specialist Medical Benefits 12

7.0 SPECIAL INCENTIVES 15

7.1 Reimbursement of Travelling Claims and Petrol Allowance 15

8.0 SALARY ADMINISTRATION 36

8.1 Payment of Salary 36

9.0 SECTION 2: PERFORMANCE MANAGEMENT SYSTEM 38

9.1 Performance Appraisal 38

10.0 SECTION 3: CODE OF BUSINESS CONDUCT 40

EMPLOYEE HANDBOOK-VER 010709

11.0 SECTION 4: RULES AND REGULATIONS 46

11.1 Policy Statement 46

12.0 GRIEVANCE PROCEDURES 50

EMPLOYEE HANDBOOK-VER 010709

Dear New Team Member,

We look forward to your contribution and support to UHY KL Group.

EMPLOYEE HANDBOOK-VER 010709

In 1991, the firm became a member of UHY International.

EMPLOYEE HANDBOOK-VER 010709

PURPOSE AND USE OF THIS HANDBOOK

a. All reference to the ‘Group’ shall refer to the UHY KL Group of

EMPLOYEE HANDBOOK-VER 010709

e. All reference to the “Immediate Family” shall include parents, a legal

f. All reference to “Dependent” shall include natural children or legally

g. All reference to “Year” shall mean a period, which commences on a

i. All reference to “Month” shall mean a calendar month. When

i. In service for at least two (2) years;

m. All reference to “Strategic Business Unit” (SBU) shall mean a business

n. All reference to “HR Department” shall mean the “Human Resource

o. All reference to “Admin Department” shall mean the “Administration

EMPLOYEE HANDBOOK-VER 010709

q. All reference to “Group CEO” shall mean “Group Chief Executive

EMPLOYEE HANDBOOK-VER 010709

1.0 THE CONTRACT OF EMPLOYMENT

1.1 Employee Job Classification and Grade

Management 3 M2 Manager Senior Manager/

1.2.1 Every new employee will be given an appointment letter by the HR

EMPLOYEE HANDBOOK-VER 010709 1

1.3 Employee Personal Information

1.3.1 It shall be the responsibility of every employee to notify the HR

1.4 Pre–employment Medical Check–Up

1.5 Orientation Programs

1.5.1 General Orientation - The general orientation will be conducted by the

1.5.1.1 understand the Group’s policies and benefits

1.5.1.2 understand the nature of business and structure of the Group

1.5.2 Departmental Orientation - The departmental orientation will be