Chartered Certified Accountant

Chartered Certified Accountant (designatory letters ACCA or FCCA) was historically seen as a British qualified accountant designation awarded by the Association of Chartered Certified Accountants (ACCA). However, although ACCA is UK based, it is a global body for professional accountants with 200,000 qualified members and 486,000 students globally. Support offices/centres exist in 91 countries.[1]

Overview

The term Chartered Certified Accountant was introduced in 1996. Prior to that date, ACCA members were known as Certified Accountant. It is still permissible for an ACCA member to use this term. Members of ACCA with post-qualification experience of more than five years and have completed the required continued professional development are designated Fellows, and use the designatory letters FCCA in place of ACCA.

The term Chartered refers to the Royal Charter granted by Her Majesty Queen Elizabeth II of the United Kingdom.

Chartered Certified Accountants work in all fields of business and finance. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies.

Since Chartered Certified Accountant is a legally protected term, individuals who describe themselves as such must be members of ACCA. If they carry out public practice engagements, they must comply with additional regulations such as holding a practising certificate, being insured against any possible liability claims and submitting to inspections.

Syllabus

The current syllabus is made up of 13 examinations, although some exemptions are available. The papers are split into two levels:

  • The fundamental level: 9 examinations consisting of
  • The Professional level - 4 examinations:
    • Two compulsory papers:
      • SBL - Strategic Business Leader
      • SBR - Strategic Business Reporting
    • four optional papers, of which two must be selected:
      • P4 - Advanced Financial Management
      • P5 - Advanced Performance Management
      • P6 - Advanced Taxation
      • P7 - Advanced Audit and Assurance
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Institute of Accounting Technicians

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Institute of Accounting Technicians

The Institute of Accounting Technicians (Canada) is a not-for-profit professional body for those working as accounting technicians and in accounting fields. The Institute’s educational program is recognized for exemptions by: Association of Accounting Technicians (AAT) Association of Chartered Certified Accountants (ACCA) Chartered Institute of Management Accountants (CIMA)[1] References "CIMA Global Exemption IAT Canada". Chartered Institute of Management Accountants. Retrieved 16 July 2011. External links The Institute of Accounting Technicians – Official website ...more...

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Margaret Mwanakatwe

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Margaret Mwanakatwe

Margaret Mhango Mwanakatwe is the Zambian Minister of Finance. She worked previously as a businesswoman, accountant, and bank executive. She was the director for business development in Anglophone Africa at the United Bank for Africa at the bank's headquarters in Lagos, Nigeria. In this role, she supervised business development in Cameroon, the Democratic Republic of the Congo, Ghana, Kenya, Liberia, Mozambique, Tanzania, Uganda, and Zambia.[1] Before that, she served as the managing director and chief executive officer of the United Bank for Africa Uganda Limited from March 2009 until May 2011.[1] Overview Mwanakatwe is a business executive and banker, with a professional career spanning over twenty years. She has been a banking chief executive in her native Zambia, Ghana, and Uganda and a senior executive at the United Bank for Africa (UBA) in Nigeria.[3] Background and education She was born in Zambia on 1 November 1961.[4] She holds a Bachelor of Business Administration degree. She is also a Chartered ...more...

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Chief financial officer

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Chief financial officer

The chief financial officer (CFO) is the officer of a company that has primary responsibility for managing the company's finances, including financial planning, management of financial risks, record-keeping, and financial reporting. In some sectors, the CFO is also responsible for analysis of data. Some CFOs have the title CFOO for chief financial and operating officer.[1] In the United Kingdom, the typical term for a CFO is finance director (FD). The CFO typically reports to the chief executive officer (CEO) and the board of directors, and may additionally have a seat on the board. The CFO supervises the finance unit and is the chief financial spokesperson for the organization. The CFO directly assists the chief operating officer (COO) on all strategic and tactical matters relating to budget management, cost–benefit analysis, forecasting needs and securing of new funding. Qualification Most CFOs of large companies have finance qualifications such as a Master of Business Administration (MBA), Master of Scie ...more...

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Jeremy Hanley

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Jeremy Hanley

Sir Jeremy James Hanley, KCMG (born 17 November 1945), is a politician and chartered accountant from the United Kingdom. He served as the Chairman of the Conservative Party from 1994 to 1995, and as a member of parliament (MP) representing the constituency of Richmond and Barnes from 1983 to 1997. Career Hanley was educated at Rugby School, and began his career with Peat Marwick Mitchell & Company (now KPMG) as an articled clerk in 1963. He qualified as a chartered accountant in 1969, and as a certified accountant and chartered secretary in 1980. He joined the Financial Training Company, responsible for training chartered accountants, as a lecturer in Law and Accountancy (now Kaplan Financial Ltd), and rose to become the organisation's deputy chairman. Hanley stood unsuccessfully as the Conservative Party candidate in the 1978 Lambeth Central by-election, and for the same seat in the general election the following year, before becoming the MP for Richmond and Barnes at the 1983 general election, narro ...more...

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Institute of Management Accountants

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Institute of Management Accountants

The Institute of Management Accountants (IMA) is a professional membership organization headquartered in Montvale, New Jersey, United States. The organization also has offices in Zurich, Switzerland; Dubai, UAE; Shanghai and Beijing, China, and Singapore. IMA members work in business, with job responsibilities distinct from those in public accounting. IMA raises awareness of management accounting, which includes jobs in decision support, planning and control positions. With a network of more than 90,000 professionals, IMA provides certification, the Certified Management Accountant (CMA), for internal financial management responsibilities, including planning, budgeting, business reporting, decision analysis and risk management. Members can achieve career development through access to one of IMA's 200 local chapters, online professional communities, continuing education, information and resources. The Institute of Certified Management Accountants (ICMA), the certification division of IMA, awards the Certifie ...more...

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Institute of Certified Public Accountants in Ireland

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Institute of Certified Public Accountants in Ireland

The Institute of Certified Public Accountants in Ireland (CPA Ireland) is a professional body for Certified Public Accountants (CPAs) in Ireland. It is one of the main Irish accountancy bodies, with 5,000 members and students.[2] The CPA designation is the most commonly used designation worldwide for professional accountants. One million qualified accountants worldwide are CPAs. CPA Ireland was founded in 1926 and its members work in accountancy firms, the public sector, the financial services, and other private sector businesses. The institute is a member of the Consultative Committee of Accountancy Bodies – Ireland (CCAB – I), a founding member of the International Federation of Accountants (IFAC),[3] and a member of the Fédération des Experts Comptables Européens (FEE), the representative organisation for the profession in Europe. CPA Ireland has headquarters in Dublin and Belfast. History of CPA Ireland The Institute of Certified Public Accountants in Ireland was founded as the Irish Association of A ...more...

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Tax advisor

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Tax advisor

A tax advisor or tax consultant is a person with advanced training and knowledge of tax law. The services of a tax advisor are usually retained in order to minimize taxation while remaining compliant with the law in complicated financial situations.[1] Tax Advisors are also retained to represent clients before tax authorities and tax courts to resolve tax issues. World Austria In Austria, Steuerberater is the professional license for tax advisors. Germany In Germany, Steuerberater is the professional license for tax advisors.[2] Italy In Italy, tax advisors are called commercialisti, and provide assistance on business management, business law, economics, finance, tax, accounting, commercial, corporate and administrative matters.[3][4] Dottori commercialisti, who have a degree in economics, and ragionieri commercialisti, who have a diploma from an istituto tecnico economico, were members of two different professional orders, but they were merged together in 2008 and it is now impossible to become a comme ...more...

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Finance

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Finance

Finance is a field that is concerned with the allocation (investment) of assets and liabilities (known as elements of the balance statement) over space and time, often under conditions of risk or uncertainty. Finance can also be defined as the science of money management. Market participants aim to price assets based on their risk level, fundamental value, and their expected rate of return. Finance can be broken into three sub-categories: public finance, corporate finance and personal finance. Areas of finance Frankfurt Stock Exchange, European Center of finance, Frankfurt am Main. Wall Street, American center of finance. London Stock Exchange, British centre of finance. Personal finance Questions in personal finance revolve around: Protection against unforeseen personal events, as well as events in the wider economies Transference of family wealth across generations (bequests and inheritance) Effects of tax policies (tax subsidies or penalties) management of personal finances E ...more...

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Peace Uwase

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Peace Uwase

Peace Masozera Uwase, also Peace Uwase, is a Rwandan accountant and bank executive, who serves as the Director General of the Financial Stability department of the National Bank of Rwanda (BNR), since April 2016.[1] Before that Uwase was the managing partner at PAM Business Advisory, between January 2013 until April 2016. In that role, she served as a finance and management consultant, specializing in banking, accounting, audit, risk management, governance and strategic planning.[2] Background and education Peace Uwase attended Mount Saint Mary's College Namagunga, a residential, all-girl middle and high school, in Mukono District, in Uganda, for her O-Level and A-Level studies, between 1992 and 1998. She studied at Makerere University, also in Uganda, graduating with a Bachelor of Commerce degree in 2001. Later, she obtained a Master of Business Administration from the Oklahoma Christian University in the United States. She is also a Chartered Certified Accountant, recognized by the Association of Charter ...more...

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European professional qualification directives

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European professional qualification directives

There are two main European legal instruments covering the mutual recognition of professional qualifications: Directive 89/48/EEC and Directive 92/51/EEC. Directive 89/48/EEC covers the mutual recognition of qualifications in recognised professions that require a University degree or equivalent. This directive is implemented in the UK by The European Communities (Recognition of Professional Qualifications) (First General System) Regulations 2005 and by similar regulations in other member states. Directive 92/51/EEC covers the mutual recognition of qualifications in professions regulated below degree level. This is implemented in the UK by The European Communities (Recognition of Professional Qualifications) (Second General System) Regulations 2002 and by similar regulations in other member states. The Directives cover all twenty-eight member states of the European Union plus Norway, Iceland and Liechtenstein. They mean that any form of work that would normally be restricted in a member state to people who ...more...

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Heather Smith (author)

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Heather Smith (author)

Heather Smith is an Australian-born author,[1] chartered certified accountant,[2] writer, speaker,[3] and small-business consultant,[4] based in Brisbane, Queensland, Australia. She is best known as the author of Xero for Dummies[5] series and Learn Small Business Start Up in 7 Days.[6] She was personally approached by Xero's co-founder Rod Drury to write Xero for Dummies.[7] Smith is also a certified advisor for both Xero[8] and MYOB.[9] Career Smith is a Fellow of the ACCA. She has a Bachelor of Commerce from Griffith University. She is one of the mentors at River City Labs, a non profit organisation aiming to promote high-tech start up businesses in Brisbane and surrounding regions.[10] She performs a similar role at the Sunshine Coast Innovation Centre.[11] Published works Xero for Dummies [1] Learn Small Business Startup in 7 Days [2] Learn MYOB in 7 Days [3] Mastering Australian Payroll with Xero In A Day For Dummies [4] Converting to Xero from MYOB In A Day For Dummies [5] Getting the ...more...

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Institute of Chartered Accountants of Scotland

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Institute of Chartered Accountants of Scotland

The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of Chartered Accountants (CAs). It is a regulator, educator, influencer and thought leader. ICAS act as a thought leader and voice of the professional business community. Although other British accounting bodies use the title Chartered Accountant, the CA designation is unique to ICAS in the UK. ICAS has more than 21,000 members and students worldwide. ICAS provides support, advice and services to its CAs throughout their professional lives. ICAS members are business advisors, business leaders and entrepreneurs. They play leading roles in 80% of the FTSE 100 companies.[1] Half of ICAS members are based in Scotland; the other half work in England and around the globe.[1] History The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of accountants, receiving its Royal Charter in 1854. The institute originated from: The Edinburgh Society of Accountants, formed in 1854;[ ...more...

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Johari Abdul Ghani

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Johari Abdul Ghani

Datuk Seri Haji Johari Abdul Ghani is a Malaysian politician. He was the Member of the Parliament of Malaysia for the seat of Titiwangsa in the Federal Territories of Kuala Lumpur for one term (2013–2018). He is a member of the United Malays National Organisation (UMNO), a major component party in Malaysia's opposition Barisan Nasional (BN) coalition. Johari was the Minister of Finance II (2016–2018). He is a qualified Chartered Accountant and he is a Fellow of the Chartered Association of Certified Accountants.[1] Early life Born and raised in the poor area of Kampung Pandan, Kuala Lumpur in 1964, Johari received his primary school education at Sekolah Rendah Kebangsaan Kampung Pandan (now known as SRK Tun Hussein Onn)[2] from 1971 to 1976 and pursued his studies at Sekolah Menengah Aminuddin Baki[3] in Kampung Pandan from 1977 until 1981. He continued his tertiary education at Institut Teknologi MARA (ITM),[4] Shah Alam from 1982 until 1985 and obtained his Diploma in Accounting. He then furthered his ac ...more...

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The Millennium University College

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The Millennium University College

The Millennium University College is a private for-profit university college in Islamabad, Pakistan. It provides qualifications primarily through the University of London, in addition through the University of Hertfordshire and with courses from the City & Guilds of London Institute and Edexcel. It is part of the Roots Millennium Education Group.[1][2] It provides undergraduate, graduate, professional, vocational and skills higher education. It is a provider of transnational education — having collaborative and affiliation arrangements with foreign institutions with professional and higher education portfolios, such as University of London, Higher National Diploma, Association of Chartered Certified Accountants, Chartered Institute of Management Accountants and others. All the University of London International Programmes are recognized by the Higher Education Commission of Pakistan. Chaudhry Faisal Mushtaq is the idea sponsor and rector of the institute.[1][2] History Campus and student life The camp ...more...

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Consultative Committee of Accountancy Bodies

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Consultative Committee of Accountancy Bodies

The Consultative Committee of Accountancy Bodies (CCAB) is an umbrella group of chartered professional bodies of British qualified chartered accountants. Members Since 2012, CCAB has five member bodies: Association of Chartered Certified Accountants (ACCA) Chartered Institute of Public Finance and Accountancy (CIPFA) Institute of Chartered Accountants in England and Wales (ICAEW) Chartered Accountants Ireland (CAI, formerly ICAI) Institute of Chartered Accountants of Scotland (ICAS) There was previously a sixth founder member, the Chartered Institute of Management Accountants (CIMA). CIMA gave notice in March 2011 of its intention to leave the CCAB. The five remaining bodies committed themselves to ensure that the CCAB "is the sole voice for the profession on those issues which affect our combined membership."[1] Many job advertisements for accountants in the United Kingdom used to specify "CCAB qualified" in cases where an employer wishes to hire a professional accountant, but has no specific ...more...

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Accounting

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Accounting

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities[1][2] such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494.[3] Accounting, which has been called the "language of business",[4] measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.[5] Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting.[6] Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial stateme ...more...

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List of post-nominal letters (United Kingdom)

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List of post-nominal letters (United Kingdom)

This is a list of post-nominal letters used in the United Kingdom after a person's name in order to indicate their positions, qualifications, memberships, or other status. There are various established orders for giving these, e.g. from the Ministry of Justice, Debrett's and A & C Black's Titles and Forms of Address, which are generally in close agreement; this order is followed in the list.[1][2][3] Baronet or Esquire Office Post-nominal Baronet Bt[4] or Bart Knight Bachelor Kt[N 1] Esquire Esq[4][N 2] Orders and decorations Office Post-nominal Victoria Cross VC[4] George Cross GC[4] Knight of the Order of the Garter KG[4] Lady of the Order of the Garter LG[4] Knight of the Order of the Thistle KT[4] Lady of the Order of the Thistle LT[4] Knight of the Order of Saint Patrick KP Knight/Dame Grand Cross of the Order of the Bath GCB[4] Order of Merit OM[4] Knight Grand Commander of the Order of the Star of India GCSI[4] Knight/Dame Grand Cross of t ...more...

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Richard Lapthorne

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Richard Lapthorne

Sir Richard Douglas Lapthorne CBE is an English company director, best known for his roles in McLaren Group and Cable & Wireless. Lapthorne has previously worked in companies including Unilever and British Aerospace. Lapthorne was educated at Calday Grange Grammar School, West Kirby, and received a BCom from Liverpool University. He was knighted in the 2010 New Year Honours for services to telecommunications.[1] References "No. 59282". The London Gazette (Supplement). 31 December 2009. p. 1. ...more...

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George Simpson, Baron Simpson of Dunkeld

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George Simpson, Baron Simpson of Dunkeld

George Simpson, Baron Simpson of Dunkeld (born Dundee, 2 July 1942) is a British businessman and former Labour member of the House of Lords. In the late 1980s and early 1990s Simpson gained a reputation for turning around struggling companies. However, as CEO of Marconi plc he presided over one of the largest collapses in British corporate history. Career Simpson joined The Rover Group from its subsidiary Leyland-DAF in 1988 and took over as managing director in January 1989.[1] Simpson reorganised the company, replacing the three boards of Austin Rover, Land Rover and the Rover Group with one single board.[1] By this time Rover had been privatised and sold to British Aerospace (BAe) and by early 1990 Simpson had been appointed to the BAe board.[2] In September 1991 Simpson also assumed the role of Rover chairman when the previous chairman, Sir Graham Day, was appointed as BAe's interim chairman. Day promoted Simpson to deputy chief executive of British Aerospace in December 1991 to "toughen up" the company ...more...

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Edigold Monday

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Edigold Monday

Edigold Monday, a Ugandan accountant, businesswoman, bank executive, and educator. She is the managing director and chief executive officer of Commercial Bank of Africa (Rwanda),[3] a licensed commercial bank.[4] She previously worked as the managing director of Bank of Africa (Uganda).[5] Monday was the first Ugandan woman to hold the position of managing director and chief executive officer at BOA-Uganda and also the first Ugandan woman to serve as the chief executive officer of a commercial bank in the country's history.[6] Education Monday was admitted to Makerere University in 1984, graduating in 1987, with a Bachelor of Arts in economics and education. She is a Chartered Certified Accountant, certified by the Association of Chartered Certified Accountants. Her second degree is a Master of Business Administration, obtained from Heriot-Watt University. She has attended many other business, management and banking courses, according to her online résumé.[7] Career Monday became a banker in 1994, starti ...more...

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Nandala Mafabi

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Nandala Mafabi

Nathan Nandala Mafabi is a Ugandan accountant, lawyer, and politician. He represents Budadiri County West in Sironko District in the Ugandan parliament.[1] From May 2011 until January 2014, he was the leader of the opposition in the parliament.[2] Background and education He was born in Busamaga Village, Sironko District on 17 January 1966. After attending local primary schools, he transferred to Mbale Secondary School for his O-Level studies. For his A-Level education, he attended Busoga College, Mwiri in Jinja District. He graduated from Makerere University in 1988 with a Bachelor of Statistics and Economics degree. He followed that with a Postgraduate Diploma in Education in 1989, also from Makerere.[3] In 1993, he obtained a Diploma in Income Tax Administration from the Uganda Management Institute in Kampala. In 1993, he passed the certified public accountant examinations in both Kenya and Uganda. In 1995, he was admitted to the Association of Chartered Certified Accountants as a Fellow of the Associ ...more...

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South African Institute of Chartered Accountants

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South African Institute of Chartered Accountants

The South African Institute of Chartered Accountants (SAICA), is a professional accountancy body in South Africa. As of August 2013, the institute has over 36 000 members.[1] SAICA provides support, advice and services to its CAs throughout their professional lives. SAICA members are business advisors, business leaders and entrepreneurs. SAICA members can use the CA(SA) designation. Membership and qualification To become a student and a member of South African Institute of Chartered Accountants the candidate needs to enroll for a B Com Accounting degree or an equivalent CA(SA) undergraduate qualification at a SAICA accredited university. Once the degree is completed the student is required to complete his Certificate in the Theory of Accounting (CTA). This course focuses on accounting, auditing, taxation and financial management. The course takes a minimum of one year and must be completed at a SAICA accredited university. Upon completion of CTA, the candidates are eligible to enter into a 3-year learnersh ...more...

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Kenneth Maillard

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Kenneth Maillard

Kenneth Jean Georgy Maillard (born 1972) is a Mauritian accountant who is one of the principals of the Belvedere Management group.[1][2] Career Maillard worked for the offshore department of Arthur Andersen Mauritius and other companies. He is the co-founder and managing director of Belvedere Management Limited and serves as its managing director.[3] Since 2007 he has been a non-executive director of TransAfrika Resources Limited.[4] Maillard is also a director of Fulhold Pharma plc subsidiary Ful Hold Ltd.[5] Professional affiliations Maillard is a fellow of the Association of Chartered Certified Accountants and also an associate member of the Society of Trusts and Estate Planners. See also Cobus Kellermann David Dawson Cosgrove References EXPOSED: Belvedere Management's massive criminal enterprise. David Marchant, OffshoreAlert, 17 March 2015. Retrieved 25 March 2015. CWMFX’s Parent Group Linked to Massive Offshore Ponzi Scheme, Researcher Says. Victor Golovtchenko, Forex Magnates, 24 March ...more...

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Institute of Cost and Management Accountants of Bangladesh

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Institute of Cost and Management Accountants of Bangladesh

The Institute of Cost and Management Accountants of Bangladesh (ICMAB) at Nilkhet, Dhaka, Bangladesh is the only institution in the country dedicated to Cost and Management Accounting education and research. It is managed as an autonomous professional body under the Ministry of Commerce.[1] As well as education, it is also engaged in regulating and promoting the profession of cost and management accountant in Bangladesh. The Institute is managed by a National Council of 16 members. It is a member of the International Federation of Accountants (IFAC), Confederation of Asian and Pacific Accountants (CAPA), and South Asian Federation of Accountants (SAFA). In 1972, the Institute was re-established in the name of Bangladesh Institute of Industrial Accountants (BIIA) again With the changing need of time the Government of Bangladesh renamed it as The Institute of Cost and Management Accountants of Bangladesh (ICMAB) through promulgation of The Cost and Management Accountants Ordinance 1977 (Ordinance No LIII of 19 ...more...

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Selestino Babungi

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Selestino Babungi

Selestino Babungi is an accountant and corporate executive in Uganda, the third-largest economy in the East African Community. He is the managing director and chief executive officer of Umeme,[1] whose shares are traded on both the Uganda Securities Exchange and the Nairobi Stock Exchange, and is the largest independent power distribution company in Uganda.[2] He was appointed in March 2015 and he assumed his current position on 1 April 2015, replacing Charles Chapman, whose term ended. [3] Background and education He was born in Uganda circa 1977. He studied at Makerere University, Uganda's oldest and largest public university, graduating with the degree of Bachelor of Statistics, circa 1999. He is a Fellow of the Association of Chartered Certified Accountants of the United Kingdom. He is also a certified public accountant of the Certified Public Accountants of Uganda.[4] Career From 1999 until 2006, he worked with Ernst & Young at its Kampala office. He joined Umeme in 2006 and served as a regional ...more...

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Arthur Isiko

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Arthur Isiko

Arthur Isiko is an accountant and bank executive in Uganda. He is the managing director and chief executive officer of the Bank of Africa in Uganda.[1] Background and education He was born in the Eastern Region of Uganda, Jinja 1977. He studied commerce at Makerere University, graduating with a Bachelor of Commerce degree. He followed that with a Master of Business Administration degree obtained from the University of Warwick. Later, he obtained the title of Fellow of Chartered Certified Accountants from the Association of Chartered Certified Accountants.[1] Career He joined BOAU in 2003 as manager in internal audit. Later, he served as head of finance and then as assistant general manager. From there, he was promoted to executive director in charge of all areas of the bank's back office operations. In 2015, he was appointed managing director,[2] having served in that position in acting capacity since 2014.[3][4] From 1999 until 2003, he worked at PricewaterhouseCoopers.[2] See also List of banks in Ugand ...more...

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Forensic accountant

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Forensic accountant

Forensic accountants are experienced auditors, accountants, and investigators of legal and financial documents that are hired to look into possible suspicions of fraudulent activity within a company; or are hired by a company who may just want to prevent fraudulent activities from occurring. They also provide services in areas such as accounting, antitrust, damages, analysis, valuation, and general consulting. Forensic accountants have also been used in divorces, bankruptcy, insurance claims, personal injury claims, fraudulent claims, construction, royalty audits, and tracking terrorism by investigating financial records. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials.[1] Tasks performed Forensic accounting or forensic accountancy has been used since the time of the ancient Egyptians when Pharaoh had scribes account for his gold and other assets. These scribes worked in Pharaoh's courts and were charg ...more...

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Association of Accounting Technicians

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Association of Accounting Technicians

The Association of Accounting Technicians, or AAT, is a UK qualification and professional body for vocational accountants, with over 140,000 members worldwide. It was created by the merger of two founding institutes in 1980: the Institute of Accounting Staff (then a subsidiary of ACCA) and the Association of Technicians in Finance and Accounting (then a subsidiary of CIPFA).[1][2] It is a technician level qualification offering higher apprenticeships which entitles those who have completed the exams and obtained relevant supervised work experience to become an accounting technician. The AAT is based in London, but has branches with membership all over the UK and the rest of the world including Hong Kong and South Africa.[3] Professional recognition The body was sponsored by four UK chartered accountancy bodies; CIPFA, ICAEW, CIMA and ICAS. From May 2017, ICAEW, CIPFA, CIMA and ICAS no longer participated in AAT’s governance structure and AAT took the decision to bring their sponsoring body partnerships to a ...more...

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CPA

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CPA

Look up CPA in Wiktionary, the free dictionary. CPA may refer to: Certified Public Accountant, a statutory title of qualified accountants in the United States Public Accountant, a title of qualified accountants in Australia Certified Practising Accountant, a title used by members of the CPA Australia accountancy association Chartered Professional Accountant, a title of qualified accountants in Canada Chartered Patent Attorney or Chartered Patent Agent, registered trademarks of the Chartered Institute of Patent Attorneys in the UK Closest point of approach, used in Automatic radar plotting aid Cyproterone acetate, an antiandrogen and progestogen Chosen-plaintext attack, a form of cryptanalysis Código Postal Argentino, Postal codes in Argentina Continuous partial attention, a term coined by Linda Stone in 1998 to describe a kind of multitasking CPA (agriculture), a type of agricultural cooperative in Cuba Cathay Pacific's ICAO airline designator Certified Public Assassins, a team featu ...more...



Institute of Chartered Accountants of Jamaica

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Institute of Chartered Accountants of Jamaica

The Institute of Chartered Accountants of Jamaica (ICAJ) is a professional accountancy body in Jamaica. It is the sole organisation in Jamaica with the right to award the Chartered Accountant designation. History ICAJ was established in 1965, three years after Jamaica gained its independence. The 1968 Public Accountancy Act was the statute for the incorporation of the ICAJ. In July 1980 the institute bought its property at 8 Ruthven Road, Kingston for the ICAJ headquarters. The ICAJ Secretariat facilities were formally opened on 18 January 1995. The ICAJ Code of Ethics was approved by Council in July 2000. ICAJ was designated the sole official agent of the Public Accountancy Board by the Ministry of Finance on 7 March 2001.[1] In the early 2000s there were well-publicized failures of companies such as Enron and Worldcom in the United States, and Parmalat in Europe. ICAJ came under pressure to ensure that Jamaican companies could not have similar problems, which should have been caught by auditors. In Octob ...more...

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Institute of Public Accountants

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Institute of Public Accountants

The Institute of Public Accountants (IPA) is one of the three legally recognised professional bodies for accountants in Australia.[1] The IPA represents more than 35,000 members and students working in industry, commerce, government, academia and professional practice. The organisation rebranded from its previous title, the National Institute of Accountants (NIA), on May 2, 2011.[2] In 2012, the IPA was ranked 19th in the BRW Most Innovative Companies list.[3] The IPA launched its digital hub pubacct.org.au, an expanded digital edition of its flagship journal Public Accountant, in early 2013.[4] History The old NIA Coat of Arms represented integrity, respect, teamwork and a dedication to knowledge and education. The Institute of Public Accountants (IPA) is one of Australia's oldest representative professional bodies, formed in 1923.[5] 1923 - Institute of Factory and Cost Accountants, formed in Melbourne, Victoria. 1950 - Institute of Taxation and Cost Accountants, name change. 1957 - National Ins ...more...

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Started in 1923 in Australia

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Marie Solome Nassiwa

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Marie Solome Nassiwa

Marie Solome Nassiwa, also Marie Solome Nassiwa-Marin, is a Ugandan accountant who serves as the chief financial officer of Umeme Limited,[2] the largest electricity distribution company in Uganda, with a customer base exceeding 1,125,000, as of April 2018,[3][4] and whose stock shares are listed on the Uganda Securities Exchange and cross-listed on the Nairobi Stock Exchange.[5] Background and education Nassiwa attended the University of Greenwich in the United Kingdom, where she graduated with a Bachelor of Arts degree in Accounting and Finance. She is a Fellow of the Association of Chartered Certified Accountants in the United Kingdom and a Certified Public Accountant in Uganda.[2] Career Following graduation from the University of Greenwich, she worked with British Aerospace Systems Limited. She then transferred to Shell Finance Operations and later, Morgan Stanley in the United Kingdom.[2] She joined Umeme as Finance Manager (Accounting), before she was elevated to the position of chief financial off ...more...

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Ugandan businesspeople

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Financial accounting

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Financial accounting

Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.[1] This involves the preparation of financial statements available for public consumption. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes. Financial accountancy is governed by both local and international accounting standards. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements. On the other hand, International Financial Reporting Standards (IFRS) is a set of passionable accounting standards stating how particular types of transactions and other ev ...more...

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Certified General Accountants of Ontario

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Certified General Accountants of Ontario

Certified General Accountants of Ontario (CGA Ontario) is the professional association of certified general accountants in the province of Ontario, Canada. It is the largest affiliate organization of CGAs in the world, responsible for the accreditation, regulation and professional development of more than 20,000 CGAs in fields such as business and industry, government, the public sector, and professional practice.[1] CGA Ontario also administers and delivers the CGA program of professional studies to more than 8,000 students, granting exclusive rights to the CGA designation in Ontario. About CGA Ontario CGA Ontario is headquartered in Toronto, Ontario. It is an affiliate of the Certified General Accountants Association of Canada (CGA Canada), the national accountancy body of CGAs in Canada, which comprises more than 10 provincial, territorial and international organizations. These organizations work collaboratively with CGA Canada as a federation. CGA Ontario is one of the three authorized designated bodi ...more...

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Registered professional accountant

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Registered professional accountant

The Registered Professional Accountant (RPA) is a Canadian accounting designation granted by the Society of Professional Accountants of Canada (SPAC). The designation requires passing a set of four exams including Taxation, Accounting, Finance and Auditing and a completion of University or College courses set by the Society. Direct admission as a RPA into the society is also offered to those holding recognized accounting designations including the CMA, CGA, CA and CPA. The RPA qualifies to act as a Canadian passport guarantor and is recognized for admission as an associate member to the Institute of Certified Management Accountants of Australia. RPAs are also eligible to write the Forensic Certified Public Accountant exam offered by the Forensic CPA Society in the state of Washington USA. The RPA designation is recognized by the Ontario Civil service, Ministry of Education and Training Ontario and Management Board of Cabinet of Ontario for employment purposes. The RPA designation is not as well known as t ...more...

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Information technology audit

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Information technology audit

An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's goals or objectives. These reviews may be performed in conjunction with a financial statement audit, internal audit, or other form of attestation engagement. IT audits are also known as "automated data processing (ADP) audits" and "computer audits". They were formerly called "electronic data processing (EDP) audits". Purpose An IT audit is different from a financial statement audit. While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit are to evaluate the ...more...

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Data processing

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Accounting in Malaysia

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Accounting in Malaysia

The accountancy profession in Malaysia is regulated by the Malaysian Institute of Accountants (MIA) through the powers conferred by the Accountants Act, 1967.[1] The MIA is an agency under the Ministry of Finance and reports directly to the Accountant General Office. As at 4 February 2016, MIA has 32,618 members of which 68% are involved in commerce and industry, 22% in public practice and 10% in government and academia. Selangor and the Wilayah Persekutuan Kuala Lumpur]] Federal Territory have the largest concentration of MIA membership with 13,125 and 7,351 members respectively. http://www.mia.org.my/new/members_statistics_state.asp MIA sets the By-Laws (On Professional conduct & Ethics) and auditing standards for the accountancy profession in Malaysia, which are in line with the standards issued by the International Federation of Accountants (IFAC) and the International Auditing and Assurance Standards Board (IAASB). Other Accountancy Bodies in Malaysia The Malaysian Institute of Certified Public A ...more...



Association of Authorised Public Accountants

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Association of Authorised Public Accountants

The Association of Authorised Public Accountants (AAPA) is a British professional body for public accountants. The AAPA was formed in 1978 as a professional body for auditors recognised individually under the Companies Act 1948. AAPA achieved formal recognition by the Department of Trade and Industry in 1989 when the Companies Act received Royal Assent. In September 1991, AAPA achieved the status of a Recognised Supervisory Body and eligible AAPA members have since been entitled to use the designation Registered Auditor. AAPA is not an examining body: all of its members have been admitted either because they have individual audit authorisation or because they have obtained a qualification from another body which is recognised for audit purposes in the UK. At an Extraordinary General Meeting on 24 June 1996, members of AAPA voted for the body to become a subsidiary company of the Association of Chartered Certified Accountants (ACCA). AAPA is, therefore, a company limited by guarantee and registered in Engla ...more...

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Accounting in the United Kingdom

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Samuel Sejjaaka

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Samuel Sejjaaka

Samuel Sejjaaka is a Ugandan accountant, university professor, and businessman. He is an associate professor of accounting and finance at the Abacus Business School (ABS). Between 1993 and 2014, he lectured at Makerere University (later the Makerere University Business School) and rose to the position of deputy principal. In December 2014, he retired from public service at age 50. He then helped establish ABS, Uganda's premier executive education institution. Background and education Sejjaaka was born on 10 January 1964 in the Mulago National Referral Hospital in Kampala, Uganda's capital and largest city. As a child, he lived with his family in Entebbe, attending St. Theresa’s School and Lake Victoria Primary School. For his O-Level and A-Level education, he studied at Kings College Budo, a mixed boarding middle and high school in Wakiso District. From Kings College Budo, he joined Makerere University, earning a Bachelor of Commerce degree. He followed that up with a postgraduate Diploma in Computer Scien ...more...

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Alumni of the University of Strathclyde

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Richard Byarugaba

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Richard Byarugaba

Richard Patrick Byarugaba is a Ugandan business executive, banker, and entrepreneur. He is the managing director and chief executive officer of the National Social Security Fund (Uganda), a semi-autonomous retirement pension organisation for non-government employees in Uganda.[1][2] He was also listed in 2012 as one of the wealthiest individuals in Uganda.[3] Background and education Byarugaba was born in 1961 in the Western Region of Uganda. He attended Makerere University, Uganda's oldest public institution of tertiary education, graduating with a degree in statistics and economics. He is a qualified accountant with the Association of Chartered Certified Accountants of the United Kingdom (UK). He also holds a diploma in management from Henley Management College, also in the UK.[4][5] Work experience Byarugaba has held various positions over the years, with the majority in Uganda's banking sector.[5] He started as a banking officer at Standard Chartered Uganda (Stanchart), in 1983. By 1992, he had risen ...more...

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Makerere University alumni

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Farhad Moshiri

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Farhad Moshiri

Ardavan Farhad Moshiri (Persian: اردوان فرهاد ﻣﺸﻴﺮى‎; born 18 May 1955) is an Iranian businessman and investor who resides in Monaco.[3] Moshiri owns and has shares in numerous steel and energy companies in the UK and Russia, as well as a 58.8% stake in Everton F.C..[4] Early life Moshiri was born in Iran, and his parents left just before the revolution in 1979.[5] Moshiri has said that his father was "an army doctor who trained as a pathologist and later became a senior military judge", and his mother "came from Iran's leading publishing house, Kayhan."[6] He was educated at University College London, and trained in the UK as a chartered certified accountant.[5] Career Moshiri worked for Ernst & Young, PKF and Deloitte.[7] Moshiri and longstanding business partner Alisher Usmanov were co-owners of Red & White Holdings, which bought 14.65% of the shares in Arsenal F.C. from former club vice-chairman David Dein in August 2007. On 18 September 2007, Red and White Holdings increased their stake in ...more...

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1955 births

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Chartered Institute of Public Finance and Accountancy

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Chartered Institute of Public Finance and Accountancy

The Chartered Institute of Public Finance and Accountancy (CIPFA) is a professional institute for accountants working in the public services, national audit agencies, in major accountancy firms, and in other bodies where public money needs to be managed. It has 14,000 members. It is the only UK professional accountancy body to specialise in public services. Its qualifications include a professional qualification for public sector accountants as well as a postgraduate diploma for people already working in management. CIPFA is a member of the Consultative Committee of Accountancy Bodies, the umbrella organisation for the British accountancy profession. It also belongs to the International Federation of Accountants. CIPFA’s regional branches cover the Channel Islands, Europe, Midlands, North East, North West & North Wales, Northern Ireland, Republic of Ireland, Scotland, South East, South West & South Wales and Yorkshire & the Humber. Designation Members of CIPFA are entitled to style themselv ...more...

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Roshi Bhadain

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Roshi Bhadain

Roshi Bhadain (born 25 April) is a Mauritian politician. He was also Minister of Financial Services, Good Governance and Institutional Reforms[2] under the government of Militant Socialist Movement. He is the leader of the Reform Party Mauritius,[3] which has been founded in 2017.. Education and Professional career Roshi Bhadain is a Barrister-at-Law in Mauritius and a Fellow Chartered Certified Accountant with over 18 years investigative experience in fraud, financial crime, corruption and money laundering. References Bastien, Estelle (27 January 2017). "Roshi Bhadain lance son parti politique, The Reform Party". lexpress.mu (in French). Retrieved 5 February 2017. (http://www.hydrant.co.uk), Site designed and built by Hydrant. "Mauritius good governance law can inspire Commonwealth countries | The Commonwealth". thecommonwealth.org. "Roshi Bhadain lance le Reform Party | Le Mauricien". www.lemauricien.com (in French). External links Roshi Bhadain on Facebook ...more...

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Members of the National Assembly (Mauritius)

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Ken Hydon

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Ken Hydon

Kenneth John Hydon FCMA, FCCA, FCT (born November 1944) is a British accountant who has been a director of several FTSE 100 companies: RB (Reckitt Benckiser), Merlin Entertainments Group, Tesco, Pearson, Vodafone and also the Royal Berkshire NHS Foundation Trust, an acute general hospital in the UK. Early life Ken Hydon was born in November 1944 in Leicester, England[1]. His father was John Hydon and his mother was Vera[1]. Career Hydon was among the cabal[2] that included Sir Christopher Gent and Sir Julian Horn-Smith who transformed Vodafone from a small subsidiary of Racal Electronics to one of the top 25 companies in the world. He was financial director of Vodafone from 1985 until he retired in 2005. He was closely involved in Vodafone's major transactions including the formation of Vodafone AirTouch in 1999 and the agreement to acquire Mannesmann in 2000. He was a member of the Board of Representatives of Verizon Wireless in the USA from 2000 until he retired in 2005[3]. He previously joined Racal El ...more...

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British accountants

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Hengtong

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Hengtong

Hengtong (SSE: 600487) is a Chinese power and fiber optic cable manufacturer. It is listed as the 7th largest manufacturer in market research firm Integer's 2017 Top 100 Global Wire & Cable Producers and the only Chinese cable manufacturer to make the ranking's top 10.[2] The company claimed the top spot with annual revenue growth of 46.5% from 2008-12 in a report by the Association of Chartered Certified Accountants titled "China's Next 100 Global Giants", a ranking of Chinese businesses with the most global growth potential.[1] History The company was founded in 1993 and in 2003 was listed on the Shanghai Stock Exchange. Joint ventures In 2010, the company formed Jiangsu OFS Hengtong Optical Technology Co., a joint venture with OFS, a US subsidiary of Furukawa Electric, to manufacture optical fiber preforms.[3] In 2012, the company announced a joint venture in Brazil with local cable manufacturer, Brascopper, to establish a manufacturing facility for fiber optic cable in Mato Grosso do Sul.[4] He ...more...

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Fabian Kasi

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Fabian Kasi

Fabian Kasi is an accountant, bank executive, and businessman in Uganda, the third-largest economy in the East African Community. He is the managing director and chief executive officer of the Centenary Bank,[1] the fourth-largest commercial bank in the country as of 31 December 2013, with over US$573 million in assets.[2] Background and education Kasi was born in 1967 in the town of Matugga in Wakiso District in the Central Region of Uganda. He attended St. Charles Lwanga Primary School Matugga for his elementary schooling. He studied at St. Mary's College Kisubi for his O-level and A-level education. In 1988, he entered Makerere University, the oldest and largest public university in the country, graduating in 1991 with a Bachelor of Commerce degree in accounting. Later, he studied at the University of Newcastle (Australia), graduating with a Master of Business Administration degree. He is a fellow of the Association of Chartered Certified Accountants of the United Kingdom and a member of the Association ...more...

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University of Newcastle (Australia) alumni

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Becker Professional Education

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Becker Professional Education

Becker Professional Education is a subsidiary of Adtalem Global Education (formerly DeVry Inc.) that offers educational resources for professionals in the areas of accounting, finance, project management, and healthcare. Becker is best known as the largest provider of training for candidates who are preparing to sit for the United States (US) CPA Exam in order to become Certified Public Accountants.[1][2][3] Becker offers its CPA Exam Review in the form of live classes (which take place in locations throughout the US and around the world), as well as online courses, and a self-study course on disc.[4] As a measure of its influence on the accounting industry, the AICPA's Journal of Accountancy estimated that as many as half of the CPAs in the United States have passed the CPA Exam with the help of Becker's course.[5] Originally developed in 1957 by accountant and entrepreneur Newton Becker as a training course for fellow employees of Price Waterhouse, Becker CPA Review was launched as an independent company ...more...

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Started in 1960 in the United States

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Sinar College

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Sinar College

The Sinar College (Malay: Kolej Sinar) is located at 55 A,B & 57 A,B, Jalan Malacca City Road 21, Malacca City Park, 75000, Malacca. It is the only independent private higher education institution in Malacca besides Stamford College. It occupies the whole corner lot of a large 3 storeys of shopping complex near famous historical site A Famosa and state landmark Taming Sari Tower at Malacca City. Association of Chartered Certified Accountants (ACCA) is the largest professional accounting body in the UK with members in over 170 countries worldwide. Membership of the Association can only be achieved by examination and relevant practical experience. Sinar College is also examination centre for Association of Chartered Certified Accountants (ACCA) in the state of Malacca. In 2010, the institution had been awarded Gold Status as a learning partner by the Association of Chartered Certified Accountants (ACCA). Malaysian Skills Certificate Sinar College was registered as one of the accredited training centre ...more...

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Business schools in Malaysia

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Accountancy in Hong Kong

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Accountancy in Hong Kong

Accountancy in Hong Kong is regulated by the HKICPA under the Professional Accountants Ordinance (Chapter 50, Laws of Hong Kong). The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of Hong Kong), and other Ordinances such as the Securities and Futures Ordinance, the Listing Rules, etc. Accounting standards The regulating of accountancy, auditing, membership, professional, licensing all falls under the HKICPA. However, in many cases, the HKICPA themselves are helpless in concluding what constitutes properly prepared financial statements. There were some attempts in obtaining external professional legal opinions on behalf of its members (e.g. what constitutes "true and fair") but they are non-binding in court. The ultimate True and Fair / True and Correct of a set of published financial statement falls under the Court system in Hong Kong, which relies on the generally accepted practice in Hong Kong. This is consistent with other common law practices. In 2 ...more...

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Chartered IT Professional

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Chartered IT Professional

Chartered IT Professional (in full, Chartered Information Technology Professional) denoted by CITP is a professional qualification awarded under Royal Charter to IT professionals who satisfy strict criteria set by the British Computer Society (BCS), which is a professional body for IT in the United Kingdom. In order to qualify for this award a person normally needs to have at least 8 to 10 years professional experience in IT, with evidence of experience at a senior level (5) in the Skills Framework for the Information Age (SFIA), have passed a professional competency examination and successfully completed a skills assessment interview with two BCS assessors.[1] The title Chartered IT Professional is aligned with The Skills Framework for the Information Age (SFIA), the UK Government backed competency framework, CITP is the benchmark of IT excellence and is terminal (final/top most) qualification in IT. CITP status is gaining increasing national and international recognition as the benchmark of excellence for ...more...

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