subscription for student can claim but ACCA membership fee can not

Not every employer uses the same payroll system.
No.

It’s not deductible because it’s not under your spouse name even if is paid by your spouse she still can’t claim it.

Does the statement sent by the insurance company  has yr spouse name?

Yes.
But if you have siblings, you have to discuss on who want to claim or divide equally.

Since you have to key in your parents NRIC, I believe it's traceable and auditable.

I think no need to amend.
If audit, that is considered as random bad luck.

What you have to do is to do correctly starting this year filing?

I'm not sure if you can still submit amendment for yester-years.

Of course they do.

need ur name oh

while waiting for a firm responses....
you may want to read this for some added info...
hopefully this article may also provide you some answers

Changed Your Job Recently? Here's How You Should Do Your Income Tax
https://ringgitplus.com/en/blog/Personal-Fi...Income-Tax.html

it is the responsibility of the employers to compile and issue the EA form before a certain date.

yep. if u have not got it. go and chase them. i changed job last yr may so for the previous months, my prev employer sent me the EA form sharp2 on 28/2/19

The EPF contribution is additional contribution or existing compulsory 11% for employee?
do this word give hint?...."....INCLUDING not through salary deduction"

according to this site...

1. EPF Contribution
Maximum Tax Relief: RM4,000
Criteria: Total employee contribution to EPF capped at RM4,000 (Previously EPF + Life Insurance was combined as a single tax relief and capped at RM6,000).
EPF contribution through non-salary deduction (i.e. voluntary contribution) is included as well for tax relief purposes.
https://mypf.my/2019/11/21/maximize-tax-rel...19-filing-2020/