Review Regulations IPTS

8/8/2019 Review Regulations IPTS

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REVIEW OF REGULATIONS UNDER

PRIVATE HIGHER

EDUCATIONAL INSTITUTIONS

ACT 1996 (ACT 555)

1

www.mohe.gov.mywww.mohe.gov.my

Department of Higher Education


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Private Higher Educational Institutions Act

1996 (Act 555)

Came into force on 31st December1997.

2

Facilitate and regulate private highereducational institutions ensure

healthy development and provisionof quality education.


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Private Higher Educational Institutions Act

1996 (Act 555)

Amended in 2008 effective 1st June

3

Currently there are 11 regulations.


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REGULATIONS

1. Establishment

2. Distance Education

4

. ,

4. Closing Down

5. Advertisement

6. Registration

7. Inspection, Supervision & Control of Standard


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REGULATIONS

8. Conducting Courses of Study

9. Permit to Teach

5

.

11. Appeal


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ESTABLISHMENT

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ESTABLISHMENTESTABLISHMENT

Previous Provision Amendment Note

Interpretation

branch means abranch of a privatehigher educational

Delete

Interpretation ofbranch is included inAct 555 through therecent amendment.

7

institution establishedunder the Act.


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Title

Application forapproval to establish a

Application for approval toestablish a private higher

For the purpose ofclarification.

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educational institutionwithout the status of aUniversity/UniversityCollege/branch campusor a branch of theinstitution.

branch of the institution,without the status of aUniversity/UniversityCollege/branch campus.


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3(1). An applicant shall submitan application under section 6of the Act to the Registrar

An applicant shall submit anapplication under section 6 ofthe Act to the Registrar

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enera or t e esta s ment

of a private higher educationalinstitution without the status ofa University or universityCollege or a branch campus inthe form as prescribed in theFirst Schedule and shall be

accompanied by a processingfee of one hundred ringgit.


of a private higher educationalinstitution without the status ofa University or universityCollege or a branch campus inthe form as prescribed in theFirst Schedule and shall be

accompanied by a processingfee of one thousand ringgit.


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3(2)

An applicant shall submit anapplication under section 18 ofthe Act to the Registrar General

An applicant shall submit anapplication under section 18 ofthe Act to the Registrar

To require approval fromMOHE to establish branchof registered IPTS locally

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or t e esta s ment o a

branch of a private highereducational institution withoutthe status of a University orUniversity College or a branchcampus.


of a branch of a private highereducational institution withoutthe status of a University orUniversity College or a branchcampus, within or outsideMalaysia.

or a roa .


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Application for approval toestablish a private highereducational institution withthe status of a

4(1A). Prior to theinvitation the applicantshall submit a proposal tothe Re istrar General

To clarify the processof establishment.

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University/UniversityCollege/branch campus.

(Inclusion of new provision)

regarding the intention toestablish a private highereducational institution withthe status of a Universityor University College orbranch campus.


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ESTABLISHMENTESTABLISHMENTPrevious Provision Amendment Note

(New Provision)

Application for approval to

affiliate, associate orcollaborate with other highereducational institution.

4A. An applicant shall submit

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an application under section18 of the Act to the RegistrarGeneral for the approval ofaffiliation, association orcollaboration with other highereducational institution,whether private or public,

within or outside Malaysia inthe form as prescribed in theFourth Schedule and shall beaccompanied by a processingfee of one thousand ringgit.

requirement as stipulatedunder Sec 18 i.e requiresMinisters approval besidesestablishment.


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Prescribed requirements.

(Inclusion of new provision)

5(1)(f) the constitutionsubmitted by theapplicant shall be instrict accordance with

To ensure that theconstitution is consistentwith the requirement and

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the Registrar General.

5(2) For the purpose of theestablishment of abranch or a branchcampus, the applicant

shall fulfill therequirements asprescribed insubregulation (1) or aproven track record ofmanaging a private

higher educationalinstitution.

cr ter a set y .

To take into considerationand to give due recognition

wrt to the capability ofexisting IPTS.


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Notification or rejection ofapplication.

The Registrar General shallnotify the applicant in writing of

Delete Individuals are not allowedto apply. Sec 10(2) Act 555requires RG to notify

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t e re ect on o s app cat on

under subsection 10(2) of theAct -

(a) if the applicant -

(i) is a natural person, to theperson who made theapplication; or

(ii) is not a natural person, tothe person who made theapplication on behalf of theapplicant.

applicant.


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Issued and paid up capital ofcompany.

For the purpose of paragraphFor the purpose ofparagraph 12(1)(a) of the

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12(1)(a) of the Act, the issued

and paid up capital for acompany shall not be less thantwo hundred thousand ringgit.

Act, the issued and paid

up capital for a companyshall not be less than:

(a). In the case of theprivate highereducational institutionswithout the status ofuniversity, universitycollege or branchcampus, shall not beless than one millionringgit;


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(b). In the case of theprivate highereducational institutions

To ensure sustainabilityand ca abilit of IPTS.

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w t t e status o

university college, shallnot be less than fifteenmillion ringgit; or

(c) In the case of theprivate higher

educational institutionswith the status ofuniversity or foreignbranch campus, shallnot be less than twentymillion ringgit.


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DISTANCE EDUCATION

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DISTANCE EDUCATIONDISTANCE EDUCATION


Interpretation

(additional interpretation)

course of study has thesame meaning as thatassigned to the term in the

To clarify course of studyfor distance education.

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distance education institutionmeans a private highereducational institution whichhas the same meaning as that

assigned to the term in the Actand for the purpose of theseRegulations is a private highereducational institution thatconducts distance educationcourses only;

ct;

DeleteTo cater for future needwhereby an IPTS couldconduct combination ofmode of delivery i.e

conventional and distanceeducation.

Consequently words wrtdistance educationinstitution will be deleted


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Interpretation

private higher educationalinstitution has the same

Delete and for the purpose ofthese regulations is a private

Consequential and to caterfor future need whereb an

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meaning as that assigned to the

term in the Act and for thepurpose of these regulations isa private higher educationalinstitution that conductsdistance education courses andother courses of study;

higher educational institution

that conducts distanceeducation courses and othercourses of study

IPTS could conductcombination of mode ofdelivery i.e conventionaland distance education.


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Distance education institution.

3. A distance educationinstitution shall be established Delete

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and registered as a private

higher educational institutionunder the Act..

.


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Distance educationcourse.

(1) A private higher Substitute for Minister with

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educational institution

may, with the priorapproval of the Ministerbeing obtained, conducta distance educationcourse.

Registrar General

course of study is underRG.


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Administration andmanagement of distanceeducation.

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4(1). A good administration

and management systemto encourage andfacilitate the teaching andlearning of distanceeducation shall becreated.

The private higher educationalinstitution which obtained theapproval of the RegistrarGeneral to conduct a distanceeducation course undersubregulation 3(1) shallprovide and maintain a goodadministration andmanagement system toencourage and facilitate theteaching and learning ofdistance education.

Rephrasing forclarification.


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4(2). The administration and

management systemshall include thefollowing matters:

The administration andmanagement system providedand maintained undersubregulation (1) shall includethe following matters:

Rephrasing forclarification.


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(new provision) 4(3).The approval granted bythe Registrar General undersubregulation 4(1) may berevoked if such private highereducational institution fails toprovide and maintain a goodadministration system

mentioned undersubregulations (1) and (2).

To ensure compliance ofconditions set by RG.


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SELL, DISPOSE OR

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SELL, DISPOSE OR RECONSTRUCTSELL, DISPOSE OR RECONSTRUCT


Application to sell,dispose or reconstructthe business of a privatehigher educational

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education.

2. An application for anapproval to sell, disposeor reconstruct thebusiness of a private

higher educationalinstitution relating toeducation shall be madeby the chief executive tothe Registrar General inthe Form prescribed in

the First Schedule.

An application for an approvalto sell, dispose or reconstructthe business of a privatehigher educational institution

relating to education underSection 19 of the Act shall bemade by the chief executive tothe Registrar General in theForm prescribed in the FirstSchedule.

Rephrasing for clarificationpurposes.


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(New Provision) Application to change oralteration in respect ofcompany.

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2A. An application for anapproval under Section 15 ofthe Act to change or altername, issued and paid upcapital, equity participation,board of directors or

memorandum and articles ofassociation, shall be made bythe chairman of the companyto the Registrar General in theForm prescribed in the ThirdSchedule.

To be included for the useof a standard format toassist applicant forsubmission to RG.


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Notification of theMinisters Decision

4. The Registrar General The Re istrar General u on

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upon receiving the

decision of the Ministershall inform theapplicant-

receiving the decision of the

Minister regarding theapplication to sell, dispose orreconstruct the business ofprivate higher educationalinstitution relating toeducation, shall inform the

applicant-

purposes.


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CLOSING DOWN

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CLOSING DOWNCLOSING DOWN


Interpretation.

1A. In these Re ulations

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unless the context otherwise

requires, higher educationalinstitutions means public andprivate higher educationalinstitutions.

transferring of students byRG.


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Arrangements for theContinuation ofEducation of Students.

Continuation ofeducation of students

(1) Where the closing down

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(1) The Board of Directors

shall(a) within fourteen daysfrom the date of theclosing down of theprivate highereducational institution

make any arrangementmentioned underparagraph 61(1) of theAct; and

of the private higher

educational institution isby reason of paragraphs59(a) and (b) andsubparagraph 59(d)(ii) ofthe Act, the RegistrarGeneral shall determine

the requirements for thecontinuation of theeducation which shall becomplied with by theboard of directors withinsix months after the

notice of closing downis issued.

arrangement of students incases involving closingdown of IPTS.


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(b). inform the RegistrarGeneral of thearrangement made underparagraph (a) above

(2) Where the closing downof the private highereducational institution isby reason of paragraphs Rephrasing for clarification

ur oses.

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the date of thearrangement is made.

2. Where the RegistrarGeneral is satisfied withthe arrangement, the

Registrar General mayapprove the arrangementby imposing anycondition as he thinksnecessary.

paragraph 59(e) of theAct, the board ofdirectors shall complywith all requirementsdetermined by theRegistrar General for thecontinuation ofeducation of thestudents six monthsprior to the closingdown of the privatehigher educationalinstitution.

D t t f Hi h Ed ti


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3. The Board of Directorsshall inform the RegistrarGeneral of the conclusionof the arrangement within

(3) The requirementsdetermined by theRegistrar General for thecontinuation of

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arrangement has beenfinalised.

students undersubregulation (1) andsubsection 61(1) of theAct may include

(a) the arrangement

regarding the placementof the students in otherhigher educationalinstitutions;

purposes.

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(b) the conferment ofcertificate, diploma ordegree upon studentswho have successfully

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study;

(c) the arrangementregarding tuition feesbetween related parties;and

Department of Higher Ed cation


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(d) any other requirementsas determined by theRegistrar General

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(4) The board of directorsshall inform theRegistrar General of thecompliance of therequirements mentionedunder subregulation (1)

at least six months priorto the closing down ofthe private highereducational institution.



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Arrangements for theContinuation ofEducation of Students.

Continuation ofeducation of students

(1) Where the closing down

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e oar o rectors

shall(a) within fourteen daysfrom the date of theclosing down of theprivate highereducational institution

make any arrangementmentioned underparagraph 61(1) of theAct; and

of the private higher

educational institution isby reason of paragraphs59(a) and (b) andsubparagraph 59(d)(ii) ofthe Act, the RegistrarGeneral shall determine

the requirements for thecontinuation of theeducation which shall becomplied with by theboard of directors withinsix months after thenotice of closing downis issued.

arrangement of students incases involving closingdown of IPTS.

D t t f Hi h Ed ti


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ADVERTISEMENT

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ADVERTISEMENTADVERTISEMENT


Advertisement UponRegistration.

(3) Every advertisement 3 Ever advertisement

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issued by a private

higher educationalinstitution which hasbeen registered shallcontain information asappearing in regulation 2,the registration number

and other information asmay be considerednecessary.

issued by a private

higher educationalinstitution which hasbeen registered underthe Act contain shallcontain the followingparticulars clearly

(a) the name of theapproved institution;

(b) the address, telephonenumber and fax numberof the approvedinstitution;

advertisement.



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(c) the reference numberand the date of approvalfor the registration of

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t e nst tut on;

(d) the approved courses ofstudy and referencecode; and

(e) any other particulars asmay be determined bythe Registrar General.



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Penalty for contraveningdirections

3A. (1) Any private highereducational institution

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w c contravenes

regulation 2 or 3, theRegistrar General mayby notice in writingdirect such person orprivate highereducational institution todo all or any of thefollowing:

(a) cease the continuedissue of theadvertisement;



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p g



(b) modify theadvertisement in suchmanner as may bespecified by the

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(c) cease the issue of anyadvertisement which iswholly or substantially, arepetition of suchadvertisement;



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p g



(d) take all practical stepsto withdraw theadvertisement from

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every an a pu cat on

or display of it; or

(e) publish a statement inlike manner as theadvertisement issuedearlier to retract or

modify suchadvertisement.



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(2) The Registrar Generalmay vary, add to, alter,revoke or otherwise

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amen any rect on

issued undersubregulation (1) by anotice in writing to theprivate highereducational institutionconcerned.



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(3) Any private highereducational institutionwhich contravenes the

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rect on o t e

Registrar General undersubregulation 3A (1)shall be guilty of anoffence and shall, onconviction, be liable to afine not exceeding tenthousand ringgit or toimprisonment for a termnot exceeding onemonth or both.



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Preference of NationalLanguage.

(4) Every advertisement 4 1 Ever advertisement

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issued by a private

higher educationalinstitution in newspaperor any other media shallprefer the nationallanguage.

issued by a private

higher educationalinstitution shall be madein the national languageand any other languageas preferred by suchprivate higher

educational institution.

scope for the use of other

languages inadvertisement.



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(4)(2) Any private highereducational institutionwhich contravenes

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subregulation (1) shall

be guilty of an offenceand shall, on conviction,be liable to a fine notexceeding one thousandringgit.



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REGISTRATION

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REGISTRATIONREGISTRATION


Interpretation

(inclusion of additional branch means for For clarification purposes

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Regulation is a branch of

college;

college means forthe purpose of theseRegulation is a private highereducational institution withoutthe status ofuniversity/universitycollege/branch campus



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Application for registration

(inclusion of additional 4(2) No application

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shall be considered by the

Registrar General unless thecourse of study of the privatehigher educational institutionhas been approved.



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Renewal of registration

(inclusion of additional

5(4) An application for renewalof registration shall besubmitted not later than six

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months prior to the expiry of

the registration.

5(5) An application for renewalof registration which is notmade within the time specifiedin subregulation (2) but made

before the expiry of theregistration shall be subject toa payment of a penalty of fivethousand ringgit.



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Renewal of registration

(inclusion of additional

5(6). No application for renewalof registration shall beconsidered if the application ismade after the date of expiry of

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the registration.

5(7). For the purposes ofconsidering the applicationmade under subregulation (1),the Registrar General may

(a). require theapplicant to submit a copy of

revised constitution of theprivate higher educationalinstitution; and

(b). add, vary orcancel any condition as hedeems fit.



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Application for registration ofchief executive and certificateof registration of chiefexecutive

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(inclusion of additionalprovision)

.31(3) of the Act, the RegistrarGeneral may refuse to registeror cancel registration of a chiefexecutive if such chiefexecutive does not fulfill thecriteria as prescribed by theRegistrar General.



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Change or renovation ofpremises.

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.move or renovate the premises

of a private higher educationalinstitution shall be made to theRegistrar General not less thanthree months before theproposed move or renovation.

.move or renovate or add thepremises of a private highereducational institution shall bemade to the Registrar Generalbefore the proposed move orrenovation or addition ofpremises is undertaken.



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(2) An application to move orrenovate the premises of a

rivate hi her educational

(2) An application to move orrenovate or add the premisesof a rivate hi her educational

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institution shall be made in

Form H in the Second Scheduleand accompanied by theprescribed fee.

institution shall be made in

Form H in the SecondSchedule and accompanied bythe prescribed fee



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(3) Upon the approval of theapplication to move or renovatethe premises of a private highereducational institution by the

(3) Upon the approval of theapplication to move orrenovate or add the premisesof a private higher educational

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Registrar General, the chief

executive shall deliver thecertificate of registration to theRegistrar General to enable anynecessary amendment to bemade to it.

institution by the Registrar

General, the chief executiveshall deliver the certificate ofregistration to the RegistrarGeneral to enable anynecessary amendment to bemade to it.



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(4) The Registrar General may,if he considers it appropriate,issue a new certificate ofregistration to a private higher

(4) The Registrar General may,if he considers it appropriate,issue a new certificate ofregistration to a private higher

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educational institution upon the

approval of its application tomove or renovate the premises.

educational institution upon

the approval of its applicationto move or renovate or add thepremises.



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CONDUCTING COURSES OF

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COURSES OF STUDYCOURSES OF STUDY


Application to conduct coursesof study.

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. .a course of study or an

additional course of study shallbe made in Form A or B in theFirst Schedule, as the case maybe.



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.submitted to the Registrar

General, and one copy to theChief Executive of LembagaAkreditasi Negara, not laterthan six months before theproposed course of study oradditional course of study

commences.

course of study or an

additional course of studyshall be submitted to theRegistrar General not laterthan six months before theproposed course of study oradditional course of study

commences



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.study or each additional course

of study shall be made in aseparate application form.

course of study or each

additional course of studyshall be made in Form A or Bin the First Schedule, as thecase may be.



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Condition on approval.

(inclusion of new condition) the course of study shall be Approval of course of

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from the date of its approval;

Notwithstanding paragraph(1)(a), the Registrar Generalmay, upon application by theprivate higher educationalinstitution, allow such private

higher educational institutionto conduct course of study atother registered premises.

Para (1)(a) refers toregistered premises ofIPTS.



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Renewal of approval

6. An approval to

Renewal of approval toconduct course of study

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has expired can be renewed by

application in Form C in theFirst Schedule and by payingthe fee prescribed in theSecond Schedule

.the approval to conduct

courses of study shall besubmitted to the RegistrarGeneral not later than sixmonths prior to expiry of suchapproval.



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Renewal of approval Renewal of approval toconduct course of study

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.may impose new

conditions or vary,cancel, alter or add toany of the conditionsimposed when renewingthe course of study.



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.may impose new

conditions or vary,cancel, alter or add toany of the conditionsimposed when renewingthe course of study.



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.subregulation (1) shall

be made in Form C inthe First Schedule andby paying the feeprescribed in theSecond Schedule.



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.which have not attained

full accreditation shallnot be considered forrenewal.

6(5). Where the RegistrarGeneral refuses to grant

his approval for renewalunder subregulation (6)or for any other reasons,he shall notify theapplicant in writing ofthe grounds for his

refusal.



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.aggrieved by the

decision of the RegistrarGeneral undersubregulation (7) mayappeal in writing to theMinister within twenty-one days from being

notified of the decisionappealed against.



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PERMIT TO TEACH

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Registrar General to notifydecision.

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.General shall, in writing, notify

the applicant of the decision ofthe Minister.



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PERMIT TO TEACHPERMIT TO TEACH


Application for a permit toteach.

2 (e). a medical certificateissued b a re istered medical

2 (e). a medical certificate

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practitioner certifying that the

applicant is free from anyphysical or mental disability ordisease which may affect theapplicant in the performance ofhis duties as a teacher orstating any disability or diseaseand to what extent it will affectthe applicant in theperformance of his duties;

medical practitioner in

Malaysia certifying thatthe applicant is freefrom any physical ormental disability ordisease which mayaffect the applicant in

the performance of hisduties as a teacher orstating any disability ordisease and to whatextent it will affect theapplicant in theperformance of hisduties;



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Application for areplacement of a permitto teach.

9 1 An a lication ma be

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made for a replacement

of a permit to teachwhich is lost or defaced.

(2) The application shall bemade in Form C in theFirst Schedule and shall

be accompanied by:( a ) in the case of loss, a

copy of the police reporton the loss or statutorydeclaration of the loss;

.replacement of a permit

to teach which is lost ordefaced shall be made inForm C in the FirstSchedule and shall beaccompanied byprescribed fee.



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Application for areplacement of a permitto teach.

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( b ) in the case of

defacement, a copy of astatutory declarationtogether with the defacedpermit to teach ; and

( c ) the prescribed fee.



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COMPOUNDING OF OFFENCES

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COMPOUNDCOMPOUND


Offer to compound.

3. An offer to compound an 3. An offer to compound

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the form prescribed in

the Second Schedule.

the offer to compound

an offence shall bemade in the formprescribed in theSecond Schedule.



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COMPOUNDCOMPOUND


Mode of payment

4(1).A person who accepts an

Payment of compound.

4(1).A person who accepts an

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offence shall pay to the

Registrar General theamount specified in theoffer within the period oftime specified in theoffer.

offence shall pay to the

Registrar General theamount specified in theoffer within the period oftime specified in theoffer.



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COMPOUNDCOMPOUND


Mode of payment Payment of compound.

4(1A).The person to whom the

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appeal in writing to the

Registrar General for thereduction of the amountof compound or theextension of period topay the compound,within fourteen days

from the date of receiptof the offer.



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COMPOUNDCOMPOUND


Mode of payment Payment of compound.

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.amount of compound

granted by the RegistrarGeneral undersubregulation (1A) shallnot be more than thirtyper centum of the offer.



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APPEAL

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APPEALAPPEAL


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Forms for appeal.

(1) Appeals under subsection24(11), 37(3), 51(6) and,52(3) of the Act shall bemade in the following forms

Forms for appeal.

(1) Appeals undersubsection 24(11), 37(3),39(3), 40(1E), 46(7),49(5), 51(6) and, 52(3)

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(a) in the Form A for appeals

under subsection 24(11) ofthe Act;

(b) in the Form B for appealsunder subsection 37(3) ofthe Act; and

(c) in the Form C for appeals

under subsections 51(6) or52(3) of the Act.

be made in the following

forms in the Schedule:(a) in the Form A for

appeals undersubsection 24(11) of theAct;

(b) in the Form B for

appeals undersubsection 37(3) of theAct;

(c) in the Form C forappeals undersubsection 39(3) of the

Act;


APPEALAPPEAL


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Forms for appeal.

(1) Appeals under subsection24(11), 37(3), 51(6) and,52(3) of the Act shall bemade in the following formsin the Schedule:

a in the Form A for a eals

Forms for appeal.

(d) in the Form D forappeals undersubsection 40(1E) of theAct;

(e) in the Form E fora eals under

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under subsection 24(11) ofthe Act;

(b) in the Form B for appealsunder subsection 37(3) ofthe Act; and

(c) in the Form C for appealsunder subsections 51(6) or

52(3) of the Act.

subsection 46(7) of theAct;

(f) in the Form F forappeals undersubsection 49(5) of theAct; and

(g) in the Form G for

appeals undersubsections 51(6) or52(3) of the Act: and.

(h) in the Form H forappeals undersubsection 56(4) of the

Act.



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APPEALAPPEAL


Forms for appeal.

(2) The appeal forms shall be

Forms for appeal.

(2) The appeal forms A,

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Registrar General

together with the feeprescribed underregulations 5.

, , ,shall be submitted to the

Registrar General.



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APPEALAPPEAL


Forms for appeal.

(2) The appeal forms shall besubmitted to theRegistrar General

Forms for appeal.

(2) The appeal forms A, B,C, D, G and H shall besubmitted to the Registrar

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together with the feeprescribed underregulations 5.

General.

(3) Forms E and F shall besubmitted to the RegistrarGeneral through the chiefexecutive of private highereducational institution andthe chief executive shallforward the forms to theRegistrar General withinseven days from the dateof receipt together withdecision of the disciplinaryproceedings.



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APPEALAPPEAL


Registrar General to

submit appeal to Minister.

(1) The Registrar Generalshall submit the appeal


submit appeal toMinister.

(1) The Registrar General

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form to the Ministertogether with

(a) a copy of thenotification or service ofthe decision appealedagainst; and

(b) without prejudice tosubsection 24(12) of theAct, the grounds for thatdecision, within onemonth of the receipt ofthe appeal form.

shall submit the appealform mentioned in

paragraphs2(1)(a),(b),(c),(d),(f),(g)and (h) to the Ministertogether with

(a) a copy of thenotification or service of

the decision appealedagainst; and



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APPEALAPPEAL



submit appeal to Minister.

(1) The Registrar Generalshall submit the appeal


submit appeal toMinister.

(b) without prejudice to

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together with

(a) a copy of thenotification or service ofthe decision appealedagainst; and

(b) without prejudice tosubsection 24(12) of the

Act, the grounds for thatdecision, within onemonth of the receipt ofthe appeal form.

Act, the grounds for that

decision, within onemonth of the receipt ofthe appeal form.

(2) The decision of theMinister under this

regulation shall be final.



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APPEALAPPEAL



notify of decision.

4. The Registrar Generalshall, in writing, notify


notify of decision.

4(1) The Registrar Generalshall, in writing, notify

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the person making theappeal of the decision of

the Minister.

the person making theappeal of the decision of

the Minister.

4(2) For the purpose ofappeal undersubregulations 2(1)(e)and 2(1)(f) the RegistrarGeneral shall notify the

person making theappeal of the decisionthrough the chiefexecutive of privatehigher educationalinstitution.



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APPEALAPPEAL


Fee.

(1) A fee of RM 10.00 shall be

Fee.

(1) A fee of RM 100.00 shall

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made under subsections

24(11), 37(3), 51(6) and52(3) of the Act.

appeal made under

subsections 24(11),37(3), 39(3), 40(1E),49(5), 51(6), 52(3) of theAct.

(2) A fee of RM 1000.00shall be payable for

every appeal madeunder subsections 56(4)of the Act.



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AUDIT

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THANK YOU

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Date post:	10-Apr-2018
Category:	Documents
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