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The Institute of Certified Public Accountants of Kenya (ICPAK) was established in 1978 by the laws of Kenya under CAP 531 [2] to regulate the activities of all Certified Public Accountants by ensuring credibility, professionalism and accountability in the accounting profession in Kenya. ICPAK members are employed across all sectors on the ...
The Accountant was established in 1874 as a journal for the accountancy profession. [2] Its first publisher was Alfred Gee who wanted the publication to be independent. As the Institute of Chartered Accountants in England and Wales explains in its library database, Gee didn't want the magazine to be affiliated with any professional body, although in 1890 ICAEW's council encouraged its members ...
FitzPatrick 1932 is an early paper in the field of bankruptcy prediction.In a series of three articles in the monthly The Certified Public Accountant in 1932, Paul J. FitzPatrick presented data for 20 matched pairs of firms and discussed accounting ratios as indicators of bankruptcy.
Additionally, articles in leading accounting journals influence subsequent research, and are often used in training accounting PhD students. [5] Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals' articles were cited. [4]
14. Principal Accountant Fees and Services 10 PART IV 15. Exhibits and Financial Statement Schedules 11 Schedule II — Valuation and Qualifying Accounts 12 Signatures 13 Report of Independent Registered Public Accounting Firm on Financial Statement Schedule 15 Exhibit Index 16 EX-10.W EX-12
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In January 2012, the AICPA entered into a joint venture with their equivalent in the UK, the Chartered Institute of Management Accountants (CIMA), a partnership that produced the Chartered Global Management Accountant (CGMA) designation. [8] In 2014, the AICPA and the CIMA co-created the Global Management Accounting Principles (GMAPs).