Essentially, a university's research ethics committee (REC) examines ethical issues in research proposals and ensures that research projects conducted at the university are in compliance with the national and international conditions and guidelines. Traditionally, only medical-related research proposals are subjected to stringent review of the REC. In essence, all proposals must therefore comply to the requirements stipulated in the Good Clinical Practice Guideline, Ministry of Health (MOH), Malaysia and the Declaration of Helsinki, World Medical Association (WMA). The responsibilities of REC are to protect the rights and wellbeing of human subjects, ensure no intentional harm inflicted on them and protect the rights of the researchers and the university. Safeguarding human subjects in research is an international requirement in the best interest of the public. Increasingly, other non-medical related proposals are also implicated with ethical issues. As such, they are also submitted for REC review. The Accounting Research Institute (ARI) is also requiring some of its research proposals to obtain REC approval. Today, UiTM REC had just completed its document audit by assessors from the Ministry of Health.....