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OAFPAB RDI@AH SALIS OARA

FD^AJA BAPAS ^TJAT ^LIAIM

EGJLG FDRKA\A;

ACCGTIPAIP

IAOD ; OTHAOOA@ S\A[]AI BLI OAHA@LLC IG. ; 413->=-4>4

CGJJDMD IG. ; >8>=1

MTRT ;ORS. HASJLIA BLIPL AB@TJ A[L[

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^amd2

Ig

.

Pltjd ^amd

1. LIPRG@TCPLGI 3-0

2. ] - ]grf Cgi`ltlgi 4

3. L - Lopjlcatlgis Egr Jledstyjd. 5

0. I - Iaturd Ge ]grf =

4. I - Idd` By Sgcldty Ai`

Cgoouilty

8

5. D - Ditry, Pralilim Ai`

^rgspdcts

8. S - Succdseuj ^drsgiaj

Attrlbutds

21-22

.TILUDRSLP\ PHAP

GEEDR ACCGTIPLIM 2

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^amd3

]hat ls ai Accguitait7Ai accguitait ls ai li`lvl`uaj whg pdregros accguitlim

tasfs egr li`lvl`uajs gr cgopailds. Phd dxact oatdrlaj that

ai accguitait hai`jds varlds `dpdi`lim gi thd slzd ge thd cgopaiy

ai` thd accguitait's spdclajlzatlgi, but mdidrajjy licju`ds

eliaiclaj rdcgr`s, taxds, ai` rdspgislbljlty egr thd lssulim ge

eliaiclaj rdpgrts. Ai accguitait ls gid ge thd prloary elmurds lia buslidss that hd gr shd wgrfs egr, whdthdr lt ls a

oujtliatlgiaj cgrpgratlgi gr a soajj eaoljy gwid` buslidss.

Rdqulrdodits tg bdcgod ai accguitait vary upgi spdclajlzatlgi

ai` iatlgi, but mdidrajjy licju`d cdrtlelcatlgi thrgumh a

prgedsslgiaj amdicy ai` a baslc cgjjdmd `dmrdd li accguitlim ai`

eliaicd.

Li a soajj elro, ai accguitait oay bd rdspgislbjd egr

fddplim ajj eliaiclaj rdcgr`s. Phdsd rdcgr`s

licju`d payrgjj liegroatlgi, accguits payabjd, accguits rdcdlvabjd,

rdtalj sajds, ai` liegroatlgi rdmar`lim livdstodits hdj` by thd

cgopaiy. Phdsd accguits ard fdpt grmailzd` li jd`mdrs whlch ard

usd` tg accdss thd eliaiclaj hdajth ge a cgopaiy. Jd`mdrs ard

ajways fdpt up tg `atd, ai` oay bd cgisujtd` by oaiamdrs ai`

hlmh raiflim odobdrs ge a cgopaiy whdi thdy ard oaflim oakgr

buslidss `dclslgis.

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^amd0

]hg ls ai Accguitait 7Li jarmdr elros, accguitaits ajsg pdregro

litdriaj au`lts, tg disurd that thd eliaiclaj rdcgr`s

ge thd cgopaiy ard accuratd. Bdcausd ge blas

cgicdris, ai litdriaj au`lt caiigt bd hai`jd` by ai accguitait

whg rdmujarjy hai`jds thd oatdrlaj cgicdrid`, ai` oaiy cgopailds

hlrd gutsl`d accguitlim elros tg pdregro au`lts. ]hdi thls ls thd

casd, thd cgopaiy shguj` igt bd cgitractd` tg hai`jd aiy ge thd

cgopaiy's gthdr eliaiclaj oatdrlaj, as thls oay rdprdsdit a

cgiejlct ge litdrdst.

Li ogst casds, ai accguitait wljj chggsd tg spdclajlzd li

a partlcujar eldj` such as au`lts, bggf fddplim, gr taxds. Li gthdr

listaicds, ai accguitait oay acqulrd a wl`d raimd ge sfljjs tg

bdttdr sdrvd hls gr hdr cjldits. Phls ls cgoogi wlth cdrtleld`pubjlc accguitaits whg hai`jd thd bggfs egr sdvdraj soajj

buslidssds at gicd. Li bgth listaicds, thd accguitait oust havd

strgim oath sfljjs, as wdjj as ai d`ucatlgi li accguitlim.

@dpdi`lim gi thd typd ge accguitlim bdlim pdregrod`,

cdrtlelcatlgi by thd statd oay bd rdqulrd`. Statd cdrtlelcatlgi ls

usuajjy rdqulrd` egr accguitaits whg pdregro au`lts ai` gthdrsdisltlvd accguitlim tasfs, whljd lt ls igt as vltajjy idcdssary egr

accguitlim cjdrfs whg wgrf ui`dr cdrtleld` accguitaits.

Cgoogijy, ai accguitait ls ajsg a odobdr ge a prgedsslgiaj

grmailzatlgi ge accguitaits, ai` tafds a`vaitamd ge oddtlims ai`

sdoliars tg fddp up wlth a`vaicds li thd eldj`.

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^amd4

] ]grf Cgi`ltlgis]grflim li

accguitlim ls vdry

chajjdimlim. Ig twg `ays ard

sdj`go thd saod, sg ygu

cgistaitjy havd tg cgitliud tg

jdari ai` a`apt tg idw

sltuatlgis. Accguitaits ard

rdqulrd` tg usd a mrdat `daj ge prgedsslgiaj ku`modit tg oafd

apprgprlatd `dclslgis. Accguitaits ard hdj` tg vdry hlmh

stai`ar`s ai` havd oaiy gutsl`d ditltlds rdvldwlim thdlr wgrf tg

hdjp disurd rdjlabljlty. Accguitaits tdi` tg wgrf li a east-pacd`,

`da`jlid-grlditd` divlrgiodit.

Accguitlim liegroatlgi ls vdry tlod sdisltlvd ai` idd`stg bd prgcdssd` li a tlodjy eashlgi. Ajsg, ouch accguitlim wgrf

rdqulrds li`lvl`uajs tg wgrf as a tdao. Phls hdjps li thd

cgopjdtlgi ge prgkdcts as wdjj as thd sprda`lim ge figwjd`md

bdtwddi tdao odobdrs. ]lth accguitlim cgistaitjy chaimlim ai`

slicd lt cgvdrs such a wl`d array ge cgopjdx tgplcs, thdrd ls ig

way gid pdrsgi cai figw dvdrythlim thdrd ls tg figw abgut thd

subkdct. Phus, tdaowgrf oafds prgkdcts ogrd attaliabjd.

Accguitait hgurs cai raimd ergo thd tra`ltlgiaj 0>

hgurs a wddf tg ogrd strdiugus hgurs. Sgod, dspdclajjy li pubjlc

accguitlim, wgrf 04 hgurs a wddf ai` aiywhdrd ergo 44 tg 8>

hgurs a wddf `urlim thd thrdd-ogith busy sdasgi. @rdss li at ai

accguitlim elro ls igroajjy buslidss casuaj.

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^amd5

L Lopjlcatlgis egrJledstyjd

Phls stu`y dxaolids

whdthdr Jledstyjd

^rdedrdicds aeedct attrltlgi

gr liejudicd carddr attltu`ds

ge darjy-carddr pubjlc

accguitaits. Phd rdsdarch

egjjgws ai liltlaj saopjd ge 243 idwjy-hlrd`, ditry-jdvdj pubjlc

accguitaits (133 oajd accguitaits ai` 12> edoajd accguitaits).

Aiajysls ge `ata gi carddr attltu`ds ai` Jledstyjd ^rdedrdicd

cgjjdctd` aetdr thrdd-ydars li`lcatds ai assgclatlgi egr edoajd

accguitaits' `ata but igt egr oajd accguitaits.

Phd rdsdarch ajsg eli`s that carddr attltu`ds havd hlmhdrdxpjaiatgry pgwdr egr litditlgis tg rdoali li pubjlc accguitlim

egr edoajd accguitaits thai oajd accguitaits. ]hljd kgb

satlseactlgi, jlflim gid's kgb, ai` litditlgis tg rdoali li pubjlc

accguitlim wdrd ajj assgclatd` wlth edoajd accguitaits' jdvdj ge

deegrt tg bd succdsseuj, thdrd was ig assgclatlgi bdtwddi deegrt

ai` thdsd varlabjds egr oajd accguitaits.

Phd jdvdj ge deegrt tg bd succdsseuj was slmilelcaitjy

jgwdr at thd thrdd-ydar pglit thai egr thd saod li`lvl`uajs at thd

ditry pglit acrgss thd saopjd. Eliajjy, thd `ata li`lcatd that,

aetdr twg ydars ge carddr dxpdrldicd, Jledstyjd ^rdedrdicd ai`

attrltlgi wdrd assgclatd` egr edoajd accguitaits.

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^amd=

I Iaturd ge ]grfsA Systdos Cgitrgj

Accguitait LL, cgoptrgjjdr ls

thd eujj pdregroaicd jdvdj ge wgrf

disurlim apprgprlatd ai` cgislstdit

litdrprdtatlgi ge ai` cgopjlaicd

wlth statutgry ai` mdidrajjy

accdptd` accguitlim prliclpjds

VMAA^_. Dopjgydds li thls

cjasslelcatlgi prgvl`d tdchilcaj accguitlim `lrdctlgi ai` mul`aicd tg

accguitlim staee ge Statd amdiclds by egroujatlim Statdwl`d accguitlim

gbkdctlvds ai` pgjlclds, rdcgicljlim amdicy eliaiclaj rdpgrts ai` `dvdjgplim,

og`leylim ai` oalitalilim thd Statdwl`d accguitlim systdo. Dopjgydds li

thls cjasslelcatlgi rdcdlvd mdidraj supdrvlslgi ergo a Systdos Cgitrgj

Accguitait Supdrvlsgr, Cgoptrgjjdr. Phd wgrf oay rdqulrd travdj

thrgumhgut Oaryjai` tg pdregro gi-sltd vlslts at Statd amdiclds.

Phd Systdos Cgitrgj Accguitait L ai` LL, Cgoptrgjjdr ard

`leedrditlatd` gi thd basls ge thd `dmrdd ge supdrvlsgry cgitrgj dxdrclsd` by

thd supdrvlsgr gvdr thdsd dopjgydds. Phd Systdos Cgitrgj Accguitait

L, Cgoptrgjjdr pdregros `utlds ui`dr cjgsd supdrvlslgi at tlods ai` ui`dr

mdidraj supdrvlslgi at gthdr tlods `dpdi`lim gi thd cgopjdxlty ge thd

spdclelc `uty bdlim pdregrod` whljd thd Systdos Cgitrgj Accguitait

LL, Cgoptrgjjdr pdregros thd eujj raimd ge `utlds ui`dr mdidraj

supdrvlslgi. Phd Systdos Cgitrgj Accguitait LL, Cgoptrgjjdr ls

`leedrditlatd` ergo thd Systdos Cgitrgj Accguitait Jda`, Cgoptrgjjdr

li that thd Systdos Cgitrgj Accguitait Jda`, Cgoptrgjjdr asslmis,

rdvldws ai` apprgvds thd wgrf ai` tralis jgwdr-jdvdj Systdo Cgitrgj

Accguitaits, Cgoptrgjjdr whljd thd Systdos Cgitrgj Accguitait LL,

Cgoptrgjjdr pdregros thd eujj raimd ge `utlds ui`dr mdidraj supdrvlslgi.

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^amd8

I Idd` by Sgcldtyai` Cgoouilty

Igwa`ays, kgb as ai

accguitait ls idd`d` ai`

thd chaimd tg mdt thd kgb li

sgcldty ls wl`d. Phls ls

bdcausd thls typd ge kgb ls har` ai`igt dvdrybg`y cai oastdr li thls carddr. Ogrdgvdr, thd

tddiamdrs ard igt litdrdstd` li li thd cgursd ge

accguitaicy. Phls wljj prgvl`d chaicds tg gthdrs tg

succdss li accguitaicy.

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^amd

Phd thrdd ard;

Listltutd ge Chartdrd` Accguitaits li Dimjai` ai`

]ajds (LCAD])

Listltutd ge Chartdrd` Accguitaits ge Scgtjai`

(LCAS)

Chartdrd` Accguitaits Lrdjai` (gvdrsdds bgth Lrdjai`

ai` Igrthdri Lrdjai`).

Ditry rdmujatlgis vary sjlmhtjy bdtwddi listltutds.

LCAS rdqulrds gijy a `dmrdd gr thd AAP Accguitlim

Quajlelcatlgi whljd thd LCAD] wljj accdpt thrdd MCSDs

ai` twg A-jdvdjs gr a 2;1 gr elrst cjass hgigurs `dmrdd (sgod

dopjgydrs wljj accdpt a 2;2). Hgwdvdr, gid ge thd ogst `leelcujtparts ge bdcgolim a chartdrd` accguitait ls sdcurlim a tralilim

cgitract wlth ai dopjgydr apprgvd` by gid ge thd listltutds.

Oaiy elros wljj asf egr a olilouo ge 25> TCAS pglits,

ajthgumh 3>>+ ard erdquditjy rdqulrd`, as wdjj as a mgg` `dmrdd

ai` dvl`dicd ge oathdoatlcaj figwjd`md ai` abljlty. Iuodracy

sfljjs ard getdi tdstd` as part ge thd sdjdctlgi prgcdss.Lt ls vdryhdjpeuj tg havd rdjdvait prd-ditry wgrf dxpdrldicd, d.m. thrgumh

vacatlgi wgrf, wgrf pjacdodits gr sha`gwlim.

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^amd1

1

Li a``ltlgi tg aca`dolc rdqulrdodits, cai`l`atds wljj

idd` tg shgw dvl`dicd ge thd egjjgwlim;

mdidraj buslidss litdrdst ai` awardidss6

sdje-ogtlvatlgi ai` cgooltodit, li gr`dr tg cgoblid wgrflim

wlth stu`ylim6

cgoouilcatlgi ai` litdrpdrsgiaj sfljjs6

grmailsatlgiaj ai` tlod oaiamdodit sfljjs6

a odthg`lcaj apprgach6

LP prgelcldicy6

strgim aiajytlcaj ai` prgbjdo-sgjvlim sfljjs6

iuodracy6

jda`drshlp quajltlds ai` deedctlvd tdao wgrflim sfljjs6

ogtlvatlgi ai` liltlatlvd6

Litdmrlty ai` trustwgrthlidss.

Cgopdtltlgi tg ditdr thd prgedsslgi ls tgumh ai` thd

sdjdctlgi prgcdss rlmgrgus. Lt ls bdst tg start appjylim li thd

autuoi tdro ge ygur eliaj ydar tg disurd accdss tg thd wl`dst

raimd ge gppgrtuiltlds as sgod dopjgydrs havd appjlcatlgi

`da`jlids at thd di` ge Gctgbdr (ajthgumh thdrd wljj bd vacaiclds

avaljabjd jatdr li thd ydar). Oaiy elros attdi` rdcrultodit ealrs

ai` hgj` prdsditatlgis gi caopus. Pafd thd gppgrtuilty tg eli`

gut as ouch as pgsslbjd abgut thd kgb ai` tralilim bdegrd

appjylim, d.m. attdi` elros' shgrt cgursds gr gpdi `ays.

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^amd1

2

PRALILIM;

Ogst accguitaits

ai` au`ltgrs idd` at

jdast a bachdjgr's `dmrdd

li accguitlim gr a rdjatd`

eldj`. Cdrtlelcatlgi

wlthli a spdclelc eldj` ge

accguitlim loprgvds kgb

prgspdcts. Egr dxaopjd,

oaiy accguitaits bdcgod Cdrtleld` ^ubjlc Accguitaits

(C^As).

Ogst accguitait ai` au`ltgr pgsltlgis rdqulrd at jdast a

bachdjgr's `dmrdd li accguitlim gr a rdjatd` eldj`. Sgod dopjgydrs

prdedr tg hlrd appjlcaits whg havd a oastdr's `dmrdd, dlthdr li

accguitlim gr li buslidss a`olilstratlgi wlth a cgicditratlgi li

accguitlim.

A edw uilvdrsltlds ai` cgjjdmds geedr spdclajlzd`

prgmraos, such as a bachdjgrs `dmrdd li litdriaj au`ltlim. Li

sgod casds, mra`uatds ge cgoouilty cgjjdmds, as wdjj as

bggffddpdrs ai` accguitlim cjdrfs whg oddt thd d`ucatlgi ai`dxpdrldicd rdqulrdodits sdt by thdlr dopjgydrs, mdt kuilgr

accguitlim pgsltlgis ai` a`vaicd tg accguitait pgsltlgis by

shgwlim thdlr accguitlim sfljjs gi thd kgb.

]grf dxpdrldicd ls lopgrtait egr mdttlim a kgb, ai` ogst

statds rdqulrd dxpdrldicd bdegrd ai accguitait cai appjy egr a

C^A jlcdisd. Oaiy cgjjdmds hdjp stu`dits mali practlcaj

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^amd1

3

dxpdrldicd thrgumh suoodr gr part-tlod litdrishlps wlth pubjlc

accguitlim gr buslidss elros.

Dvdry accguitait eljlim a rdpgrt wlth thd Sdcurltlds ai`

Dxchaimd Cgoolsslgi (SDC) ls rdqulrd` by jaw tg bd a

Cdrtleld` ^ubjlc Accguitait (C^A). Oaiy gthdr accguitaits

chggsd tg bdcgod a C^Atg dihaicd thdlr kgb prgspdcts gr tg

mali cjldits.

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^amd1

0

^rgspdct

C^As ard jlcdisd` by thdlr statds Bgar` ge Accguitaicy.

Bdcgolim a C^Ardqulrds passlim a iatlgiaj dxao ai` oddtlim

gthdr statd rdqulrdodits. As ge 2>12, 05 statds ai` thd @lstrlct

ge Cgjuobla rdqulrd` C^Acai`l`atds tg cgopjdtd 14> sdodstdr

hgurs ge cgjjdmd cgursdwgrf, whlch ls 3> hgurs ogrd thai thd

usuaj 0-ydar bachdjgr's `dmrdd. Oaiy schggjs geedr a 4-ydar

cgoblid` bachdjgr's ai` oastdr's `dmrdd tg oddt thd 14>-hgur

rdqulrdodit, but a oastdr's `dmrdd ls igt rdqulrd`.

A edw statds ajjgw a iuobdr ge ydars ge pubjlc

accguitlim dxpdrldicd tg substltutd egr a cgjjdmd `dmrdd. Ajj

statds usd thd egur-part Tilegro C^ADxaoliatlgi ergo thd

Aodrlcai Listltutd ge Cdrtleld` ^ubjlc Accguitaits.

Cai`l`atds `g igt havd tg pass ajj egur parts at gicd, but ogst

statds rdqulrd that thdy pass ajj egur parts wlthli 18 ogiths ge

passlim thdlr elrst part. Ajogst ajj statds rdqulrd C^As tg

tafd cgitliulim d`ucatlgi tg fddp thdlr jlcdisd. Cdrtlelcatlgi

prgvl`ds ai a`vaitamd li thd kgb oarfdt bdcausd lt shgws

prgedsslgiaj cgopdtdicd li a spdclajlzd` eldj` ge accguitlim ai`

au`ltlim. Accguitaits ai` au`ltgrs sddf cdrtlelcatlgis ergo a

varldty ge prgedsslgiaj sgcldtlds.

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^amd1

4

R Rdjatd` GccupatlgisCarddrs Rdjatd` tg Accguitlim

Le ygu ard cgisl`drlim accguitlim but wait tg fddp ygur

gptlgis gpdi, a oastdr's li buslidss a`olilstratlgi wlth a

cgicditratlgi li accguitlim cai bd a bdttdr ajtdriatlvd tg mdttlim a

oastdr's li accguitlim. Ai OBA wljj mlvd ygu traisedrabjd

sfljjs that wljj mlvd ygu ogrd ejdxlbljlty li chggslim `leedrdit

carddrs that ard rdjatd` tg accguitlim. Phdrd ard ajsg a iuobdr gecarddrs that usd thd sfljjs taumht li accguitlim cjassds that ard

igt strlctjy jloltd` tg cruichlim iuobdrs gr au`ltlim eliaiclaj

`gcuodits.

Eliaiclaj Aiajyst

g A eliaiclaj aiajyst wgrfs

egr a cgopaiy ai` ls rdspgislbjd

egr licrdaslim prgelts ai`

olilolzlim thd pgtditlaj egr

jgssds thrgumh rdsdarch.

Eliaiclaj aiajysts stu`ypgtditlaj idw oarfdts egr prg`ucts as wdjj as gthdr livdstodit

gppgrtuiltlds, licju`lim livdstlim li gthdr cgopailds tg try tg

oaxlolzd prgelts. Eliaiclaj aiajysts cai ajsg wgrf gi spdclaj

prgkdcts livgjvlim oujtliatlgiaj cgopailds tg `dtdrolid hgw bdst

tg pay egr cgopaiy mrgwth.

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^amd1

5

Livdstodit Baifdrs

g Livdstodit baifdrs hdjp

cjldits oaiamd thdlr ogidy.

Phdlr cjldits cai bd dxtrdodjy

wdajthy li`lvl`uajs gr

cgopailds sddflim a`vlcd gi

oaiamlim thdlr cash ejgw gr

ralslim ogidy egr dxpaislgi.

Phd livdstodit baifdrs wgrf tg

brlim cgopailds that idd` eui`s egr mrgwth tgmdthdr wlth

livdstgrs thrgumh stgcf gr bgi` geedrlims. \gu cai mdt a kgb as

ai assgclatd at ai livdstodit baiflim cgopaiy wlth ai

ui`drmra`uatd `dmrdd. Hgwdvdr, tg rlsd li thd cgopaiy ygu wljj

usuajjy idd` ai OBA.

Cgrpgratd Cgitrgjjdrs

g Cgrpgratd cgitrgjjdrs

cgjjdct liegroatlgi abgut acgopaiy's eliaicds ai` put thd

liegroatlgi tgmdthdr li a rdpgrt

shgwlim hgw thd cgopaiy ls

`glim. Phd cgitrgjjdr wljj ajsg

prdpard aiy rdpgrts rdqulrd` by rdmujatgry amdiclds such as thd

Sdcurltlds ai` Dxchaimd Cgoolsslgi.

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^amd1

=

Eliaiclaj ^jaiidrs

g Eliaiclaj pjaiidrs wgrf

wlth li`lvl`uajs tg `dtdrolid

hgw tg prgtdct ai` licrdasd thd

wdajth that thdy havd. Eliaiclaj

pjaiidrs cai hdjp pdgpjd pjai egr

euturd dxpdisds jlfd cgjjdmd

tultlgi egr fl`s ai` rdtlrdodit pjaiilim gptlgis. Eliaiclaj

pjaiidrs ajsg hdjp pdgpjd tg `dtdrolid hgw tg olilolzd thdlr tax

jlabljlty, dspdclajjy li jatdr ydars ge custgodrs' jlvds, sg thdy cai

pass gi as ouch wdajth tg thdlr chlj`rdi as pgsslbjd.

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^amd1

8

Carddrs rdjatd` tg Accguitlim ai` Eliaicd

Accguitaicy

Phd oakgrlty ge

mra`uatds ditdrlim prgedsslgiaj

accguitaicy carddrs wljj trali as

chartdrd` accguitaits. Ogst ge

thdsd wljj trali li pubjlc practlcd,

geedrlim au`lt ai` buslidss

a`vlcd sdrvlcds (licju`lim tax

a`vlcd) tg cjldits. Phdrd ard ajsg

iuodrgus gppgrtuiltlds tg trali wlthli li`ustry ai` cgoodrcd,

igroajjy thrgumh CLOAgr ACCA. Jgcaj authgrltlds ai`

gthdr pubjlc bg`lds getdi rdcrult pubjlc eliaicd accguitaits whg

trali egr thd CL^EA quajlelcatlgi.

Phd bgui`arlds bdtwddi `leedrdit typds ge quajlelcatlgi

ai` dopjgydr ard bdcgolim licrdaslimjy ejdxlbjd. Sgod ge thd Blm

4 chartdrd` accguitaicy elros geedr CLOA, ACCA ai`

CL^EA tralilim ajgimsl`d thd LCAD] gr LCAS

quajlelcatlgi6 sgod pubjlc sdctgr dopjgydrs (such as thd Clvlj

Sdrvlcd) trali thdlr accguitaicy staee egr thd CLOAquajlelcatlgi ai` lt ls pgsslbjd tg quajley as a chartdrd`

accguitait gutsl`d pubjlc practlcd.

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^amd1

mra`uatds ditdr vla cjdrlcaj gr cajj cditrd pgsltlgis whlch oay mdt

thdo gitg thd elrst ruim ge thd ja``dr tg ogvd up wlthli thd

grmailsatlgi

Gthdr eliaicd-rdjatd` carddrs

Phdsd oay licju`d stgcfbrgflim, cgrpgratd trdasury

oaiamdodit, tax wgrf, LP li thd eliaiclaj sdctgr, cgopaiysdcrdtary, sgjlcltgr, eliaiclaj liegroatlgi sdrvlcds ai` pdislgis

oaiamdodit.

Ajtdriatlvd carddrs

Phdrd ard oaiy gthdr gccupatlgis whlch Accguitlim ai`

Eliaicd mra`uatds cai ditdr; gvdr 0>% ge mra`uatd vacaiclds ard

gpdi tg mra`uatds li aiy `dmrdd `lsclpjlid. A eurthdr 1>% oay

spdcley a iuodratd gr buslidss-rdjatd` `dmrdd, licrdaslim ygurgppgrtuiltlds stljj eurthdr.

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^amd2

1

S Succdsseuj ^drsgiajAttrlbutds

^dgpjd pjaiilim a carddr

li accguitlim ai` au`ltlim

shguj` havd ai aptltu`d egr

oathdoatlcs ai` bd abjd tg

aiajysd, cgopard, ai`

litdrprdt eacts ai` elmurds qulcfjy. Phdy oust bd abjd tg cjdarjy

cgoouilcatd thd rdsujts ge thdlr wgrf tg cjldits ai` oaiamdrs

bgth vdrbajjy ai` li wrltlim. Accguitaits ai` au`ltgrs oust bd

mgg` at wgrflim wlth pdgpjd, buslidss systdos, ai` cgoputdrs.

At a olilouo, accguitaits ai` au`ltgrs shguj` bd eaoljlar wlth

baslc accguitlim ai` cgoputdr sgetward pacfamds. Bdcausd

eliaiclaj `dclslgis ard oa`d gi thd basls ge thdlr statdodits ai`

sdrvlcds, accguitaits ai` au`ltgrs shguj` havd hlmh stai`ar`s ge

litdmrlty.

Phdsd gccupatlgis rdqulrd a strgim aptltu`d egr

oathdoatlcs, as wdjj as thd abljlty tg aiajysd ai` litdrprdt

statlstlcaj `ata ai` eacts qulcfjy. Oaiy buslidss `dclslgis ard

basd` gi eliaiclaj liegroatlgi ai` prgeltabljlty. Egr thls rdasgi,

accguitlim prgedsslgiajs shguj` havd hlmh stai`ar`s ge litdmrlty

as wdjj as thd abljlty tg prgvl`d accuracy ge eliaiclaj `ata.

Bdcausd thdsd prgedsslgiajs getdi wgrf wlth custgodrs, vdi`grs

ai` ajj jdvdjs ge litdriaj dopjgydds, dxcdjjdit cgoouilcatlgi

sfljjs ard rdqulrd`.

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2

Bdcausd ge tdchigjgmlcaj a`vaicds, ogst accguitlim

prgcdssds ard autgoatd`. Ajgim wlth d`ucatlgi ai` pdrsgiaj

attrlbutds, accguitlim gccupatlgis rdqulrd thd abljlty tg usdrdjatd` sprda` shddts, eliaiclaj `atabasd sgetward ai` systdos.

Oaiy ge thdsd prgedsslgiajs gbtali a``ltlgiaj crd`ditlajs rdjatd`

tg thdlr accguitlim `lsclpjlid, such as cdrtlelcatlgi ai` jlcdislim.

Sgod statds rdqulrd a jlcdisd tg practlcd li sdvdraj accguitlim

gccupatlgis, whlch ls gvdrsddi by thd Iatlgiaj Assgclatlgi ge

Statd Bgar`s ge Accguitaicy. Egr dxaopjd, Pdxas rdqulrdsthgsd whg wlsh tg practlcd as a pubjlc accguitait tg pass ai

dxao, whlch ls a`olilstdrd` by thd Pdxas Statd Bgar`s ge

Accguitaicy. Pg bd djlmlbjd egr thd dxao, cai`l`atds oust

cgopjdtd at jdast 14> hgurs ge cgjjdmd cgursdwgrf, whlch ls 3>

hgurs ogrd thai a typlcaj bachdjgr `dmrdd. Phd jlcdisd cai bd

rdidwd` dach ydar, whlch rdqulrds sdvdraj hgurs ge cgitliulimd`ucatlgi dach ydar.

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3

Accguitaicy li Oajaysla

Accguitlim li Oajaysla ;

Phd accguitaicy

prgedsslgi li Oajaysla

ls rdmujatd` by thd

Oajayslai Listltutd ge

Accguitaits (OLA)thrgumh thd pgwdrs

cgiedrrd` by thd Accguitaits Act, 1 Kuid 2>>8, OLA

has 20,=1< odobdrs ge whlch 54% ard livgjvd` li cgoodrcd ai`

li`ustry, 2=% li pubjlc practlcd ai` =% li mgvdriodit ai` gthdr

sdctgrs. Sdjaimgr ai` thd Fuaja Juopur Ed`draj Pdrrltgry

havd thd jarmdst cgicditratlgi ge OLAodobdrshlp wlth

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^amd2

0

Gthdr Accguitaicy Bg`lds li Oajaysla

Phd Oajayslai

Listltutd ge Cdrtleld`

^ubjlc Accguitaits

(OLC^A), whlch was

dstabjlshd` li 1

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^amd2

4

Accguitaicy D`ucatlgi

Accguitlim cgursds

ard geedrd` bgth by thd

pubjlc ai` prlvatd hlmhdr

d`ucatlgi listltutlgis li

Oajaysla. ^rdsditjy,

accguitaicy `dmrdds ergo

11 listltutlgis ge hlmhdr

jdarilim ard rdcgmilsd` egr

thd purpgsd ge a`olsslgi tg thd odobdrshlp ge OLA.Sgod ge

thd listltutlgi ge hlmhdr jdarilim ajsg geedrs prgmraoods jda`lim

tgwar`s attalilim prgedsslgiaj accguitaicy quajlelcatlgis such as

ACCA, CLOA, LCAD] ai` OLC^A.

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^amd2

5

Accguitlim Stai`ar`s

Accguitlim

stai`ar`s ard lssud` by

thd Oajayslai

Accguitlim Stai`ar`s

Bgar` (OASB) by

vlrtud ge thd pgwdr

cgiedrrd` by

thdEliaiclaj Rdpgrtlim Act, 1

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^amd2

=

Accguitlim Elros li Oajaysla

As at 3> Kuid 2>>8, thdrd ard 1,308 elros whlch ard

geedrlim au`ltlim sdrvlcds ai` aigthdr 54> elros prgvl`lim gthdr

accguitaicy rdjatd` sdrvlcds. Ogst ge thd mjgbaj accguitlim

elros such as Drist & \guim, @djglttd, FO^M,

^rlcdwatdrhgusdCggpdrs, B@G, Hgwarth, Bafdr Pljjy,

Trbach Hacfdr \guim ai` Mrait Phgritgi havd thdlr prdsdicd

li Oajaysla.

Accguitlim elros havd tg bd rdmlstdrd` wlth OLAai`

odobdrs ge OLAwhg wlsh tg geedr pubjlc practlcd sdrvlcds

shguj` ajsg pgssdss practlslim cdrtlelcatd lssud by OLA.

Hgwdvdr, spdclelc apprgvajs shguj` bd gbtalid` tg prgvl`d thd

egjjgwlim sdrvlcds;

Au`lt ge jloltd` cgopailds6 apprgvaj tg bd gbtalid` ergothd Olilstry ge Eliaicd ai` elros shguj` bd rdmlstdrd` wlth thd

Cgopailds Cgoolsslgi Oajaysla

Au`lt ge cg-gpdratlvd sgcldtlds6 apprgvaj tg bd gbtalid`

ergo thd Oajaysla Cg-gpdratlvd Sgcldty Cgoolsslgi

Au`lt ge baifs ai` eliaiclaj listltutlgis6 apprgvaj tg bdgbtalid` ergo Baif Idmara Oajaysla

Pax amdit sdrvlcds, apprgvaj tg bd gbtalid` ergo thd Lijai`

Rdvdiud Bgar`

Rdcdlvdrshlp ai` jlqul`atlgi sdrvlcds6 apprgvaj tg bd

gbtalid` ergo thd Olilstry ge Eliaicd

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8

Eliaiclaj pjaiilim6 apprgvaj tg bd gbtalid` ergo thd

Sdcurltlds Cgoolsslgi Oajaysla

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12Cgursd suooaryPhls cgursd prgvl`d stu`dits wlth hlmh quajlty tdachlim ai` jdarilim dxpdrldicds that

ard rdjdvait tg accguitlim carddr. Jdarilim asplratlgis li carddr startup wlth `lrdct

appjlcatlgi ge cgicdpt jdarit li wgrflim divlrgiodit, licju`lim pubjlc accguitlim, prlvatd

accguitlim gr mgvdrioditaj accguitlim. Gppgrtuiltlds tg havd a practlcaj tralilim li

`leedrdit ardas ge thd accguitlim prgedsslgi, l.d. accguitlim, au`ltgr, tax cgisujtait,

accguitlims oaiamdr, eliaiclaj cgitrgjjdr, accguits dxdcutlvd, mgvdriodit geelcdr,

eliaiclaj aiajysls, ai` sg egrth. Mra`uatds ge thls prgmraood wguj` mali dxdoptlgi egr

< ACCA subkdcts ergo thd tgtaj ge 10 ge thdo. Mra`uatds ard dxcdptlgiajjy wdjj

sultd` tg pgsltlgis li whlch accguitlim aiajysls ai` rdejdctlim ard appjld` tgwar`s

oaflim stratdmlc ai` gpdratlgiaj cgitrlbutlgis tg thd euictlgilim, loprgvdodit ai`

rdidwaj ge cgoodrclaj ai` igi-cgoodrclaj grmailzatlgis. Mra`uatds cai sddf varlgus

carddr gppgrtuiltlds at dxdcutlvd jdvdjs as6 Pax Cgisujtait, Au`ltgr, Accguits

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^amd3

>

Oaiamdr, Eliaiclaj Cgitrgjjdr, ^rgedsslgiaj Accguitait, Sdilgr Pax Oaiamdr,

Sdilgr Chartdrd` Accguitait, ^rgkdct Accguitait.

Ditry rdqulrdodit egr litdriatlgiaj stu`ditsStu`dits shguj` havd cgopjdtd` S^O (G-Jdvdj)- 1 ydar egui`atlgi pjus 3 ydars@dmrdd6 SP^O / TDC (A-Jdvdj)- 3 ydars @dmrdd.

QuajlelcatlgiBachdjgr @dmrdd

Awar`lim bg`yBgjtgi Tilvdrslty, TF

Pwlitdch Bachdjgr ge Accguitlim (Hgis)Quajlelcatlgi;Ti`drmra`uatdStu`y og`d; Eujj Plod@uratlgi; 0 \dar Start `atd; >=-SD^Cgursd suooaryPhls prgmrao alos at prg`uclim a cjass ge prgedsslgiaj dqulppd` wlth thd l`daj

gppgrtuilty egr stu`dits whg havd litdrdsts li ui`drstai`lim thd eui`aoditaj djdodits

ge hgw a buslidss gpdratds. Stu`dits ge Bachdjgr li Accguitlim prgmrao at

Oaitlssa Cgjjdmd wljj bd tralid` tg bd ai ajj-rgui`dr li havlim dqulppd` wlth hgjlstlc

ai` cgoprdhdislvd pdrspdctlvd ge thd buslidss cgi`ucts ai` wljj bd `dslrd` li buslidss

ditdrprlsds as a vajud` odobdr ge a buslidss. Jdarilim asplratlgis li carddr startup

wlth `lrdct appjlcatlgi ge cgicdpt jdarit li wgrflim divlrgiodit, licju`lim pubjlc

accguitlim, prlvatd accguitlim gr mgvdrioditaj accguitlim. Gppgrtuiltlds tg havd apractlcaj tralilim li `leedrdit ardas ge thd accguitlim prgedsslgi, l.d. accguitlim, au`ltgr,

tax cgisujtait, accguitlims oaiamdr, eliaiclaj cgitrgjjdr, accguits dxdcutlvd, mgvdriodit

geelcdr, eliaiclaj aiajysls, ai` sg egrth. Lt ls ai ditry matd tg gbtali a prgedsslgiaj

quajlelcatlgi tg ACCA, CLOA, OAC^A, LCSA, dtc.

Ditry rdqulrdodit egr litdriatlgiaj stu`ditsEgr LEA quajlelcatlgi; stu`dits shguj` havd twg prliclpjds li TDC6 twg

prliclpjds li SP^O6 twg prliclpjds li A jdvdj ai` twg tg thrdd prliclpjds li

SOT.

QuajlelcatlgiBachdjgr @dmrddAwar`lim bg`yPwlitdch Tilvdrslty

Phdrd ard 5 schgjarshlps Buslidss ai` Oaiamdodit geedrd` at Oaitlssa CgjjdmdOaitlssa Chlidsd Li`dpdi`dit Hlmh Schggj's Awar`s 2>12Oaitlssa @dvdjgplim Pgwis Stu`y Mraits 2>12Oaitlssa Dast Oajayslai Spdclaj SchgjarshlpOaitlssa Hlmh Achldvdr's SchgjarshlpOaitlssa Schgjarshlp Awar`s 2>12Oaitlssa Spdclaj Idd`y Schgjarshlp

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1

Tilvdrsltl Fdbaimsaai Oajaysla (TFO),

Oajaysla

4 Accguitlim cgursds

^h@ - @gctgr ge ^hljgsgphy

(Eliaicd) By Phdsls

Quajlelcatlgi; ^gstmra`/Mra`uatd |@gctgraj `dmrdd - ^h@

Stu`y og`d; Eujj Plod | ^artPlod

Start `atd; >2-KTJCgursd suooary Phls cgursd mlvds a brda`th ai` `dpth ge thd figwjd`md dxpdctd` egrmra`uatds, egr dxaopjd, ard rdejdctlvd ge cgooltodit tg dxcdjjdicd ai` quajlty, as wdjj

as egr rdjdvaicd ai` rlmgr, wlth a ejdxlbjd currlcujuo geedrlim gptlgis tg pursud spdclaj

litdrdst ardas wlthli buslidss, oaiamdodit ai` eliaicd eldj`s.Ditry rdqulrdodit egr litdriatlgiaj stu`dits Stu`dits shguj` havd ai dxcdjjdit aca`dolcrdcgr`s wlth mgg` Oastdr's ai` Bachdjgr's @dmrdds rdjatd` tg Dcgigolcs,

Buslidss/ Cgoodrcd `lsclpjlid, rdcgoodi`atlgis ergo 2 aca`dolc rdedrdds, hlmhprgelcldicy li Dimjlsh. Appjlcaits whgsd iatlvd jaimuamd ls igt Dimjlsh, ai` jgcaj

appjlcaits litdi`lim tg wrltd thdlr thdsds li thd Dimjlsh jaimuamd, shguj` `dogistratd a

strgim cgooai` ge thd Dimjlsh jaimuamd, wlth dlthdr PGDEJ scgrd ge olilouo 44>

(papdr basd`)/ 213 (cgoputdr basd`), gr LDJPS - bai` 5.4.Quajlelcatlgi@gctgraj @dmrddAwar`lim bg`y

Tilvdrsltl Fdbaimsaai Oajaysla (TFO)

@gctgr ge Buslidss A`olilstratlgi (@BA) - Eliaicd (By Cgursdwgrf ai`

@lssdrtatlgi)

Quajlelcatlgi; ^gstmra`/Mra`uatd | @gctgraj `dmrdd - ^h@Stu`y og`d; Eujj Plod | ^art PlodStart `atd; >2-KTJCgursd suooaryPhls cgursd mlvds a brda`th ai` `dpth ge thd figwjd`md dxpdctd` egr @BA

mra`uatds, egr dxaopjd, ard rdejdctlvd ge gur cgooltodit tg dxcdjjdicd ai` quajlty, as

wdjj as egr rdjdvaicd ai` rlmgr, wlth a ejdxlbjd currlcujuo geedrlim gptlgis tg pursud

spdclaj litdrdst ardas wlthli buslidss, oaiamdodit ai` eliaicd eldj`s.

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2

Ditry rdqulrdodit egr litdriatlgiaj stu`ditsStu`dits shguj` havd ai dxcdjjdit aca`dolc rdcgr`s wlth mgg` Oastdr's ai`

Bachdjgr's @dmrdds rdjatd` tg Dcgigolcs, Buslidss/ Cgoodrcd `lsclpjlid,

rdcgoodi`atlgis ergo 2 aca`dolc rdedrdds, hlmh prgelcldicy li Dimjlsh.Quajlelcatlgi@gctgraj @dmrdd

Awar`lim bg`yTilvdrsltl Fdbaimsaai Oajaysla (TFO)

^h@ - @gctgr ge ^hljgsgphy li Accguitlim

Quajlelcatlgi; ^gstmra`/Mra`uatd | @gctgraj `dmrdd - ^h@Stu`y og`d; Eujj Plod | ^art PlodStart `atd; >2-KTJCgursd suooaryPhls cgursd geedrs stu`dits thd gppgrtuilty tg mali wl`dr aca`dolc ai` rdsdarch

figwjd`md li accguitlim as wdjj as carry gut sclditlelc rdsdarch. Phd awar` egr thd

`dmrdd ge @gctgr ge ^hljgsgphy li Accguitlim tafds litg accguit thd cgoprdhdislvd

ai` li-`dpth figwjd`md ge thd stu`dits ai` thdlr abljlty tg carry gut li`dpdi`dit

rdsdarch li thdlr rdspdctlvd ardas. Phd Schggj ge Accguitlim ls abjd tg geedr

supdrvlslgi li thd arda ge cgrpgratd rdpgrtlim, cgrpgratd mgvdriaicd, au`ltlim, accguitlim

liegroatlgi systdos, pubjlc sdctgr accguitlim, oaiamdodit accguitlim ai` jaw. At thd

di` ge thls prgmrao, mra`uatds shguj` bd abjd tg; shgw a systdoatlc ai` `ddpui`drstai`lim ge thd accguitlim eldj` ai` havd sfljjs ai` rdsdarch odthg`s rdjatd` tg

rdsdarch arda6 prg`ucd, `dvdjgp, lopjdodit ai` a`gpt ogst ge thd rdsdarch prgcdss

wlsdjy6 cgi`uct ai` cgitrlbutd grlmliaj rdsdarch whlch dxtdi` thd bgui`arlds ge

figwjd`md thrgumh thdsls wrltlim bdlim prdsditd` ai` `dedi`d` basd` gi litdriatlgiaj

stai`ar`s, ai` wrltlim li rdedrdd` pubjlcatlgi6 cgi`uct a crltlcaj aiajysls, syithdslsd`

ai` dvajuatd idw ai` cgopjdx l`das6 cgoouilcatd wlth erldi`s, pddr cgoouilty ai`

pubjlc li thd eldj` ge dxpdrtlsd, ai` prgogtd accguitlim rdsdarch eli`lims li thd uilqud

sgclaj cgitdxt ai` oaiamdrlaj cujturd tg thd figwjd`mdabjd cgoouilty. Phd alo ge thdprgmrao ls tg; prg`ucd mra`uatds whg ard cgopdtdit wlth a sgui` figwjd`md ai` sfljjs

li thd eldj` ge accguitlim6 prg`ucd mra`uatds wlth prgedsslgiaj attltu`d ai` dthlcaj li

oddtlim thd rdspgislbljltlds tg Mg` ai` sgcldty6 `dvdjgp cgopdtdiclds ai` rdsdarch

dxpdrtlsd aogim aca`dolclais li thd eldj` ge accguitlim licju`lim thd oali thrust ge

Cgrpgratd Rdpgrtlim ai` Mgvdriaicd. Lt cgislsts ge thd egjjgwlim cgicditratlgis;

Cgrpgratd Rdpgrtlim, Oaiamdodit Accguitlim, Au`ltlim, Accguitlim Liegroatlgi

Systdos, ^ubjlc Sdctgr Accguitlim, Cgrpgratd Mgvdriaicd, Paxatlgi.

Ditry rdqulrdodit egr litdriatlgiaj stu`dits

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Stu`dits oust havd Oastdr ge Accguitlim `dmrdd ergo Tilvdrsltl Fdbaimsaai

Oajaysla gr aiy listltutlgi ge hlmhdr jdarilim rdcgmilzd` by thd Sdiatd gr Oastdr's

@dmrdd wlth spdclajlzatlgi li accguitlim gr gthdr dqulvajdit quajlelcatlgi rdcgmilzd` by

thd Sdiatd. ^rgelcldicy li thd Dimjlsh jaimuamd ls rdqulrd`. Egrdlmi appjlcaits whgsdiatlvd jaimuamd ls igt Dimjlsh, ai` jgcajs appjlcaits litdi`lim tg wrltd thdlr

thdsls/`lssdrtatlgi li Dimjlsh jaimuamd shguj` `dogistratd mgg` cgooai` ge Dimjlsh

(dlthdr PGDEJ scgrd ge olilouo 44> (papdr basd`), 213 (cgoputdr basd`), gr

LDJPS bai` 5.> (gr lts dqulvajdit).

Quajlelcatlgi@gctgraj @dmrdd

Awar`lim bg`yTilvdrsltl Fdbaimsaai Oajaysla (TFO)

Oastdr ge Accguitlim

Quajlelcatlgi; ^gstmra`/Mra`uatdStu`y og`d; Eujj Plod | ^art PlodStart `atd; >2-KTJCgursd suooaryPhls prgmraood ls a cgursdwgrf prgmrao wlth a `lssdrtatlgi. Phd prgmrao geedrs

stu`dits thd gppgrtuilty tg mali aca`dolc ai` rdsdarch figwjd`md. Phd og`d ge stu`y,

whlch rdqulrds stu`dits tg egjjgw ai` pass thd cgursds ai` aca`dolc wrltlim, rdejdcts

thd dophasls pjacd` gi strgim thdgrdtlcaj egui`atlgis. Phd Schggj ge Accguitlim has

dxpdrtlsd li thd arda ge cgrpgratd rdpgrtlim, cgrpgratd mgvdriaicd, au`ltlim, accguitlim

liegroatlgi systdos, taxatlgi, pubjlc sdctgr accguitlim, oaiamdodit accguitlim ai`

jaw. Phd alo ge thd prgmrao ls tg prg`ucd mra`uatds; havlim a`vaicd` jdvdj sfljjs

rdjatd` tg thdgry, prliclpjds ai` practlcds ge accguitlim6 havlim sfljjs li accguitlim

rdsdarch6 abjd tg acqulrd figwjd`md ai` sfljjs gi thdlr gwi thrgumh sdje jdarilim,

cgursds ai` rdsdarch6 havlim dthlcaj ai` prgedsslgiaj attltu`d li oddtlim thd

rdspgislbljltlds tg Mg` ai` thd sgcldty. At thd di` ge thls prgmrao, mra`uatds shguj`

bd abjd tg; `dogistratd a`vaicd` figwjd`md ai` ui`drstai`lim bdygi` what ls geedrd` at

thd ui`drmra`uatd jdvdj ai` abjd tg egro gr utljlzd l`das li accguitlim rdsdarch6 usdfigwjd`md ai` ui`drstai`lim tg sgjvd prgbjdos rdjatd` tg thd eldj` ge accguitlim li thd

cgitdxt ge idw sltuatlgi ai` crgss-`lsclpjlids6 litdmratd ai` syithdslzd figwjd`md

thrgumh rda`lims ai` crltlcaj jltdraturd rdvldws6 l`ditley lssuds ai` sdarch egr sgjutlgis

thrgumh rdsdarch basd` gi jloltd` liegroatlgi ai` li uicdrtali sltuatlgis taflim litg

cgisl`dratlgi rdspgislbljltlds egr sgclaj ai` dthlcaj vajuds6 cjdarjy `djlvdr cgicjuslgis,

figwjd`md ai` ratlgiajlty ge rdsdarch eli`lims6 `lspjay thd sfljjs ge jledjgim jdarilim

ai` sdje jdarilim.

Ditry rdqulrdodit egr litdriatlgiaj stu`ditsStu`dits oust havd Bachdjgr ge Accguitlim `dmrdd wlth hlmh cuoujatlvd mra`d pglitavdramd ergo Tilvdrsltl Fdbaimsaai Oajaysla gr aiy listltutlgi ge hlmhdr jdarilim

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rdcgmilzd` by thd Sdiatd gr Bachdjgr `dmrdd spdclajlzatlgi li Accguitlim gr gthdr

dqulvajdit quajlelcatlgi rdcgmilzd` by thd Sdiatd, gthdr eujjy prgedsslgiaj quajlelcatlgi

dqulvajdit tg a Bachdjgr @dmrdd rdcgmilsd` by thd Sdiatd.

QuajlelcatlgiOastdrs @dmrddAwar`lim bg`y

Tilvdrsltl Fdbaimsaai Oajaysla (TFO)

Oastdr ge Buslidss A`olilstratlgi (OBA) li Appjld` Eliaicd ai`

Livdstodit

Quajlelcatlgi; ^gstmra`/Mra`uatd | OBAStu`y og`d; Eujj Plod | ^art PlodStart `atd; SD^Cgursd suooaryPhls cgursd alos at prgvl`lim ai litdmratd` ai` rdjdvait figwjd`md ge buslidss ai`

oaiamdodit. Phls prgmraood ls `dslmid` egr thgsd sddflim tg a`vaicd thdlr carddrs li

buslidss ai` oaiamdodit. Egr thgsd whg havd ajrda`y dobarfd` gi thdlr carddrs, thls

prgmraood geedrs thd gppgrtuilty tg rdejdct gi thdlr oaiamdrlaj dxpdrldicds ai` dxtdi`

thdlr figwjd`md litg idw ardas. Phus, thd prgmraood ls dxpdctd` tg licrdasd stu`dits

abljltlds tg thlif crltlcajjy abgut oaiamdodit thdgry ai` practlcd, ai` tg bd abjd tg sgjvd

a wl`d raimd ge oaiamdrlaj prgbjdos.

QuajlelcatlgiOBA

Awar`lim bg`yTilvdrsltl Fdbaimsaai Oajaysla (TFO)

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md3

4

Hdrd Ard Phd Ogithjy Sajarlds Egr

Accguitait.

^gsltlgi Jdvdj Oli (RO) * Avdramd (RO) * Oax (RO) *

Sdilgr Oaiamdr 5 8>> 8 >>> < 0=>

Oaiamdr 0 > 4 = 134

Sdilgr Dxdcutlvd 3 5>> 0 0>> 4 3>>

Kuilgr Dxdcutlvd 2 >12 2 8>> 3 4>>

Erdsh / Ditry Jdvdj 1 2>> 1 8>> 2 0>>

Igi-Dxdcutlvd 1 2>> 1 4>> 2 381