Overall is good, the HR is very friendly. The HR tell me about the benefits that they are providing, and brief me on the job scope for an audit intern. Salary is RM1000, OT claimable on effective hour, meaning, you are new intern, you forgot how to calculate deferred tax, and you spend time to learn again during office hour, and after office hour, you calculate the deferred tax at home, this is not considered 'effective hour'. Effective hour is that, they assigned you a client, and based on their pass experiment, they know that it is impossible for you to complete the job by one day,, and you will definitely work OT at home, then this OT is claimable.