Thursday, 30 November 2017

Entry requirements for the Certificate in Legal Practice (CLP) examination for students with Unified Examination Certificate (UEC)

1.               In early 2017, my wife and I checked the website of the Legal Profession Qualifying Board (LPQB) and found the following information:
 
“Entry requirements for the CLP examination
 
In order to qualify as a candidate of the CLP examination, you must fulfill the following criteria:
 
FOR U.K. LAW DEGREE HOLDERS:
 
A.         A minimum of 3 credits at SPM level or its equivalent obtained in one and the same examination.
 
The qualifications which are accepted as equivalent to SPM are as follows:
 
                       GCE ‘O' level examinations by the U.K. Boards;
           the Singapore Cambridge GCE ‘O' level; OR
           the Unified Examination Certificate (‘UEC')*.
 
AND    
 
B.         A minimum of 2 principal passes at STPM level or its equivalent obtained in one and the same examination. The duration of the STPM course or its equivalent shall be a minimum of 1 academic year.
 
The qualifications which are accepted as equivalent to STPM are as follows:
 
           ‘A' level (passes at Advanced Level) by the U.K. Boards;
           the Singapore Cambridge GCE ‘A' level; OR
           the UEC*.
 
AND    
 
C.        A recognised law degree (see "WHO HAS TO SIT FOR, & PASS, THE CLP EXAMINATION?") which was studied for a minimum of 3 academic years and contain a minimum of 12 law subjects out of which you must have passed 6 core subjects (i.e. Law of Contract; Law of Torts; Constitutional Law; Criminal Law; Land Law; and Equity & Trusts which each was studied for the duration of 1 academic year). The law degree must have been obtained within 6 years of initial registration with the university (EXCEPT for the LL.B from the University of London (External) which must be completed within 7 years upon successful completion of the Intermediate Examination or a referral thereof AND you must have obtained at least a Second Class Lower law degree).
 
*NOTE:           The Legal Profession Qualifying Board, Malaysia ('The Board') in its meeting held on 23 September 2005 had decided that the UEC is to be no longer recognised as a qualification equivalent to SPM and STPM, respectively, for purposes of application as candidates to sit for the Certificate In Legal Practice ('CLP') Examination. An applicant who has a UEC is also required to possess a minimum of 3 credits in SPM or O-Level OR 2 principal passes at STPM or A-Level.”
 
2.         I note that the word used is “OR” which means my son, who has SPM and UEC certificates, is qualified to sit for CLP when and if he graduates from law school sometime in 2019.
 
3.         We had also checked the Frequently Asked Questions and found the following:
 
            “Q10:   I did not sit for the Sijil Pelajaran Malaysia (SPM) and the Sijil Tinggi Pelajaran Malaysia (STPM). Am I eligible to take the CLP Examination?
 
A:         There are other qualifications which are accepted as equivalent to the SPM and STPM. Please refer to the “New Guidelines”; “Clarification On Specific Areas In The New Guidelines” and “Guidelines For Recognition Of Australian And New Zealand Law Degrees”. Please note that for purposes of registration for the CLP Examination:
 
          A holder of the Unified Examination Certificate also needs to have attained a minimum of 3 credits in SPM or O-Level OR 2 principal passes at STPM or A-Level.”
 
4.         Again, the word used is “OR”.
 
5.         On 16.11.2017, it was reported in the Chinese newspapers that a Member of Parliament, Teo Nie Ching was informed recently that the LPQB has notified the local private law schools not to take students with UEC, reason being the entry requirements for the CLP examination has been amended and now students with UEC is required to also have STPM or A Level.
 
6.         I checked on the website of LPQB and noticed that the notation has been amended to the following:
 
“*NOTE: The Legal Profession Qualifying Board, Malaysia ('The Board') in its meeting held on 23 September 2005 had decided that the UEC is to be no longer recognised as a qualification equivalent to SPM and STPM, respectively, for purposes of application as candidates to sit for the Certificate In Legal Practice ('CLP') Examination. An applicant who has a UEC is also required to possess a minimum of 2 principal passes at STPM or A-Level.”
 
7.         It is not stated when the amendment was made or when it would or had come into effect. There was no public announcement made by the LPQB. It was reported that the LPQB will decide later the fate of students with UEC who are already studying for and will be sitting for CLP exam next July.
 
8.         The action of the LPQB is utterly unfair to the students who are already enrolled in the law schools. Whatever changes or amendments made by the LPQB should not take effect immediately and/or retrospectively. Sufficient time and notice must be given to students who may be affected by the changes.
 
9.         With the 5 to 6 year cycle in secondary school education, I suggest that the changes or amendments made must be announced 5 or 6 years before its implementation.
 
10.       On a separate note, I wish to touch on the standard of UEC. While it is recognised by most universities in the world (as far as I know students with UEC have been studying in UK, Australia, New Zealand, USA, Canada, Germany, Singapore, Taiwan, Hong Kong, People’s Republic of China and I believe many other countries), sadly it is not recognised in Malaysia, resulting in brain drain to other countries.
 
Kee Tong Kiak
23.11.2017

Wednesday, 13 September 2017

Compensation for loss of employment vs gratuity


Compensation for loss of employment vs gratuity by Crowe Horwath on 13.9.2017

1. Public ruling 1/2012 - compensation for loss of employment.  Gratuity - PR 9/2016.

2. Gratuity is attributable to past services.  Compensation for loss of employment is attributable to loss of employment.

3. Compensation for loss of employment - in lieu of notice, breach of contract, release from obligation, ex gratia, redundancy/severance payment or restriction of similar employment.

4. Tax treatment -

a) Due to ill health - fully exempted
b) Other reasons - RM10,000 per completed year of service with same employer or companies in same group.

5. Exception - not applicable to a non - service director of a controlled company - s139 Companies Act (50 shareholders but controlled by 5).

6. VSS
a) reemployment by another company in same group - no tax exemption
b) no reemployment - yes.

7. Full exemption for gratuity - Sch 6 para 25
a) ill health
b) retirement after 55 or compulsory age of retirement based on law - 10 years employment with same employer or group
c) compulsory retirement based on contract at 50 but b4 55 - 10 years employment with same employer or group

8. Effective YA2016 - exemption RM1,000 per completed year of service.

9. Gratuity credited into EPF account - taxable in year credited to EPF account

10. Death gratuity - tax exempt

11. Retirement benefit - taxable unless specifically exempted under s150 ITA.

Tuesday, 1 August 2017

AGM

AGM of Malaysian Chinese Society

A man attends the annual general meeting of Malaysian Chinese Society. He is stopped at the registration counter.
Officer: I am sorry, sir. You are not a member. You cannot go in.
Man: I am a Malaysian Chinese and you are Malaysian Chinese Society. Why am I not a member?
Officer: Our constitution provides for qualification of members and you have to apply to be our member.
Man: Your name confused me. I suggest you change name to "Certain Malaysian Chinese Society".
Officer: ...

联谊会会员大会

有位大叔出席大马华人联谊会会员大会。
接待员:对不起,你不是会员,没资格出席。
大叔:今天是大马华人联谊会大会,我是大马华人,为什么我不是会员。
接待员:我们的章程有阐明谁是会员。
大叔:你让我很混淆。你应该改名为「特定大马华人联谊会」或「某些大马华人联谊会」,不要用大马华人。。。
接待员:。。。

青山几度变黄山
世事纷飞总不干
眼内有尘三界窄
心头无事一床宽
2.8.2017

Saturday, 6 May 2017

苦水三则

苦水三则 @ 7.5.2017

沙爹店外排长龙,店里有两个顾客,吃完后谈天已两小时。
老板娘: 老板,你们还要加沙爹吗?
顾客: 你是要赶我们走是吗?
老板娘:  。。。
苦水: 我又没有赶他们走,只是问要不要加沙爹, 有错咩?

x x x

沙爹店里有两个顾客坐在8人桌,店外有很多客人在排队。
老板娘: 老板, 可以请你们去坐2人位的桌子吗?
顾客: 你是要赶我们走吗?收钱,我们以后都不会再来光顾你的店了!
老板娘:  。。。
苦水: 我又没赶他们走,只是跟他们商量而已,有错咩!

x x x

沙爹店来了两个顾客。
顾客甲: 老板娘,等一下付钱时我埋单。
老板娘: 好的。
吃完后,顾客甲叫来老板娘。
顾客甲: 老板娘,我不是已经告诉你我埋单吗,为什么你们收我朋友的钱?
老板娘: 你是有跟我讲啦。不过收钱的伙计不懂啦。
顾客甲: 我要你道歉。
老板娘: 道什么歉喔?
顾客甲: 你害我很没有面子啦。
老板娘: 。。。
苦水: 他有心要请客,一来到就交给我RM50或RM100,或者吃飽给钱时手脚快一点,我看他没有心要请客的。我的伙计不懂谁请客,收了他朋友的钱,有错咩?

Wednesday, 11 January 2017

后悔结婚


一位大叔参加公司旅遊团到越南岘港市(Danang)、顺化皇城(Hue Imperial City)及会安古鎮(Hoi An)旅行。途中与一位九岁女孩同行,遊览会安古镇。走着走着,他拿起相机对着路旁的美女拍照。

女孩:哥哥,做么你要拍她们?
大叔:她们美嘛。你不觉得她们美咩?
女孩:是美啦。你不是结婚了吗?
大叔:我廿一年前结过一次婚,马上后悔,之后廿年都没有再结婚。
女孩:...