The Accounting Research Institute is greatly honoured to receive guests and researchers from ITU-UUM, a research institute from Universiti Utara Malaysia. Indeed, ITU-UUM aspires to become a HICoE and the visit was mainly meant to obtain "first-hand" information from ARI; to learn and understand ARI's own evolution from an individual-driven SIG to a HICoE and to visit ARI's facilities. Whilst at ARI, the group was given a brief presentation related to ARI's own Journey as a Higher Institution's Centre of Excellence. Then, the researchers were taken to visit the Forensic Science laboratory. There, the researchers explore the use of various equipment to validate the authenticity of documents or to detect finger prints as documentory evidence