As a member of the Research University assessment committee of the Ministry of Higher Education, Professor Dr Normah Omar, director of the Accounting Research Institute (ARI) has been and will be involved with the audit of the country's five research universities: University of Malaya (UM); Universiti Putra Malaysia (UPM); Universiti Kebangsaan Malaysia (UKM); Universiti Sains Malaysia (USM) and Universiti Teknologi Malaysia (UTM). UM, UPM, UKM and USM (the first four research universities) are considered as "matured RUs" and MOHE uses the MyRA 2 instrument to evaluate them. Meanwhile, UTM as a relatively new RU, is assessed using the MyRA 1 instrument. A total of fourteen assessors are involved with the research university audit, which is expected to be completed by the end of May 2013.