PIN

SNO

STUDENT REG. No.

Referee Membership Number

School --Select Institution-- A.C.C.A ABDUL-GUSAU POLYTECHNIC, TALATA-MAFARA ABIA STATE POLYTECHNIC ABIA STATE UNIVERSITY ABUBAKAR TAFAWA BALEWA UNIVERSITY BAUCHI ABUBAKAR TATARI ALI POLYTECHNIC ABUBAKAR TATARI ALI POLYTECHNIC, BAUCHI ABUJA SCHOOL OF ACCOUNTANCY AND COMPUTER STUDIES ACHIEVERS UNIVERSITY, OWO ADAM SMITH UNIVERSITY OF AMERICA ADAMAWA STATE POLYTECHNIC ADAMAWA STATE UNIVERSITY ADEKUNLE AJASIN UNIVERSITY ADENIRAN OGUNSANYA COLLEGE OF EDUC. ADEYEMI COLLEGE OF EDUCATION AHFAD UNIVERSITY FOR WOMEN AHMADU BELLO UNIVERSITY AJAYI CROWTHER UNIVERSITY AKANU-IBIAM FEDERAL POLYTECHNIC AKPERAN ORSHI COLLEGE OF AGRIC GBOKO AKWA-IBOM STATE POLYTECHNIC, IKOT-OSURUA AL-HIKMAH UNIVERSITY ILORIN ALL OVER CENTRAL POLYTECHNIC OTA AMBROSE ALLI UNIVERSITY, EKPOMA AMERICAN INTERCONTINENTAL UNIVERSITY AMERICAN UNIVERSITY OF NIGERIA, YOLA ANAMBRA STATE POLYTECHNIC, OKO ANAMBRA STATE UNIVERSITY ULI ANDREWS UNIVERSITY MICHIGAN ARELLANO UNIVERSITY ASSOCIATION OF NATIONAL ACCOUNTANTS OF NIG. ATS ICAN ATS LONDON AUCHI POLYTECHNIC AUCHI AYODEJI OTEGBOLA ICT POLYTECHNIC IGBESA BABCOCK UNIVERSITY, ILISHAN-REMO BAYERO UNIVERSITY BELLS UNIVERSITY OF SCIENCE AND TECHNOLOGY, OTTA BENDEL STATE UNIVERSITY, EKPOMA BENSON IDAHOSA UNIVERSITY BENIN BENUE STATE POLYTECHNIC, UGBOKOLO BENUE STATE UNIVERSITY, MAKURDI BINGHAM UNIVERSITY KARU BOWEN UNIVERSITY BUS & TECH EDU LONDON C.I.B.N. (NEW) C.I.B.N. (OLD) C.I.I.N. C.I.M.A CALEB UNIVERSITY, IMOTA, LAGOS CALIFORNIA STATE UNIVERSITY, USA CARISTAS UNIVERSITY, ENUGU CERTIFIED PUBLIC ACCOUNTANTS CHARTERED INS OF MGT ACCOUNTANTS CHARTERED INST OF STOCKBROKER CHICAGO STATE UNIVERSITY CITN COLLEGE OF EDUCATION WARRI COLUMBIA PACIFIC UNIVERSITY COVENANT UNIVERSITY OTTA CRAWFORD UNIVERSITY, OGUN STATE CRESCENT UNIVERSITY ABEOKUTA CROSS RIVER UNIVERSITY OF TECHNOLOGY CROWN POLYTECHNIC, ADO-EKITI D.S. ADEGBENRO ICT POLYTECHNIC DEEMED UNIVERSITY DELTA STATE POLYTECHNIC, OGARA DELTA STATE UNIVERSITY, ABRAKA DELTAS UNIVERSITY COLLEGE, GHANA DEVI AHILYA INDORE DEVRY UNIVERSITY DORBEN POLYTECHNIC, ABUJA EBONYI STATE UNIVERSITY EDO STATE UNIVERSITY EKWENUGO OKEKE POLYTECHNIC, ULI ENUGU STATE UNIVERSITY OF SCIENCE & TECHNOLOGY EXECUTIVE MANAGEMENT ACCOUNTANCY FANSHAWE COLLEGE FEDERAL COLL. OF EDU., KANO FEDERAL COLLEGE OF AGRIC IBADAN FEDERAL COLLEGE OF EDUCATION ABEOKUTA FEDERAL COLLEGE OF EDUCATION AKOKA FEDERAL COLLEGE OF EDUCATION OBUDU FEDERAL COLLEGE OF EDUCATION TECHNICAL, OMOKU FEDERAL COLLEGE OF FRESHWATER FISHRIES TECHNOLOGY FEDERAL POLYTECHNIC ADO-EKITI FEDERAL POLYTECHNIC BAUCHI FEDERAL POLYTECHNIC BIDA FEDERAL POLYTECHNIC EDE FEDERAL POLYTECHNIC IDAH FEDERAL POLYTECHNIC ILARO FEDERAL POLYTECHNIC KAURA NAMODA ZAMFARA STATE FEDERAL POLYTECHNIC MUBI FEDERAL POLYTECHNIC NASSARAWA FEDERAL POLYTECHNIC NEKEDE FEDERAL POLYTECHNIC OFFA FEDERAL POLYTECHNIC OKO FEDERAL POLYTECHNIC, DAMATURU FEDERAL SCHOOL OF STATISTICS FEDERAL TREASURY SCHOOL AKOKA FEDERAL UNIVERSITY OF AGRIC UMUAHIA FEDERAL UNIVERSITY OF TECHNOLOGY OWERRI FEDERAL UNIVERSITY OF TECHNOLOGY, AKURE FEDERAL UNIVERSITY OF TECHNOLOGY, MINNA FEDERAL UNIVERSITY OF TECHNOLOGY, YOLA FIDEI POLYTECHNIC GBOKO, BENUE STATE FOUNTAIN UNIVERSITY, OSHOGBO GOMBE STATE UNIVERSITY GOVERNORS STATE UNIVERSITY GRACE POLYTECHNIC LAGOS GRAMBLING STATE UNIV HASSAN USMAN KATSINA POLYTECHNIC, KATSINA HERIOT - WATT UNIVERSITY HIGHER COLL OF ECON HOFSTRA UNIVERSITY HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY HOUDEGBE NORTH AMERICAN UNIVERSITY BENIN IGBINEDION UNIVERSITY, OKADA IMO STATE UNIVERSITY INST.OF CHARTERED ACCOUNTANTS OF INDIA INSTITUTE OF BANKERS INSTITUTE OF CHARTERED SECRETARIES & ADMINISTRATOR INSTITUTE OF ECUMENICAL EDUCATION, ENUGU INSTITUTE OF MANAGEMENT & TECHNOLOGY ENUGU INSTITUTE OF NIG. SCIENCE LABORATORY TECHNOLOGY INTERNATIONAL ISLAMIC UNIVERSITY, PAKISTAN JIGAWA STATE POLYTECHNIC, DUTSE JOSEPH AYO BABALOLA UNIVERSITY, IKEJI-ARAKEJI KADUNA POLYTECHNIC KADUNA STATE COLLEGE OF EDUCATION KADUNA STATE UNIVERSITY KANO STATE POLYTECHNIC KATSINA POLY KEBBI STATE POLYTECHNIC, BIRNIN KEBBI KENNESSAW STATE UNIVERSITY, USA KINGSTON UNIVERSITY KOGI STATE POLYTECHNIC, LOKOJA KOGI STATE UNIVERSITY KWAME NKRUMAH UNIVERSITY OF SC. & Tech. KWARA STATE COLLEGE OF EDUCATION KWARA STATE POLYTECHNIC KWARARAFA UNIVERSITY, WUKARI, TARABA LADOKE AKINTOLA UNIVERSITY OF TECHNOLOGY, OGBOMOSO LAGOS CITY POLYTECNIC LAGOS STATE POLYTECHNIC LAGOS STATE UNIVERSITY LANGSTON UNIVERSITY LEAD CITY UNIVERSITY LIVERPOOL POLYTECHNIC LONDON METROPOLITAN UNIVERSITY, UK LUMPUR METROPOLITAN UNIVERSITY, MALAYSIA MADONNA UNIVERSITY OKIJA MAGNITOGORSK STATE TECHNICAL UNIVERSITY MAHARSHI DAYANAND UNIVERSITY MARITIME ACADEMY OF NIGERIA MARSHALL UNIVERSITY WEST VIRGINIA MICHAEL OKPARA COLLEGE OF AGRICULTURE MICHAEL OKPARA UNIVERSITY OF AGRICULTURE, UMUDIKE MIDDLESEX UNIVERSITY, LONDON MOHAMMED ABDULLAHI WASE POLYTECHNIC, KANO MORGAN STATE UNIVERSITY MOSCOW STATE UNIVERSITY MOSHOOD ABIOLA POLYTECHNIC NAGARJUNA UNIVERSITY INDIA NAGPUR UNIVERSITY NASARAWA STATE UNIVERSITY NATIONAL OPEN UNIVERSITY NIGERIA NATIONAL TEACHERS INSTITUTE KADUNA NEW JERSEY INSTITUTE OF TECHNOLOGY NEW YORK UNIVERSITY STERN SCHOOL OF BUSINESS NIG. ARMY SCH. OF FIN. & ADMIN. NIGER DELTA UNIVERSITY, YENAGOA BAYELSA STATE NIGER STATE POLYTECHNIC, ZUNGERU NIGERIAN DEFENCE ACADEMY NIGERIAN INST. OF SCIENCE LABORATORY TECHNOLOGY NNAMDI AZIKIWE UNIVERSITY NORTH CAROLINA AGRIC. & TECH. STATE UNIVERSITY NOVENA UNIVERSITY, OGUME, DELTA STATE NUHU BAMALLI POLYTECHNIC OBAFEMI AWOLOWO UNIVERSITY OGUN STATE UNIVERSITY OLABISI ONABANJO UNIV ONDO STATE POLYTECHNIC ONDO STATE UNIVERSITY OSMANIA UNIVERSITY OSUN STATE COLLEGE OF EDU. ILA-ORANGUN OSUN STATE COLLEGE OF TECHNOLOGY, ESA-OKE OSUN STATE POLYTECHNIC OSUN STATE UNIVERSITY Others OUR SAVIOUR INSTITUTE OF SCIENCE, AGRIC. & TECH OXFORD BROOKES UNIV OXFORD OYO STATE COLLEGE OF EDUCATION PANJAB UNIVERSITY PETROLEUM TRAINING INSTITUTE PLATEAU STATE POLYTECHNIC, BARKIN-LADI PONTIFICAL URBANIANA UNIVERSITY RAMAT POLYTECHNIC, MAIDIGURI REEDEMERS UNIVERSITY, MOWE RIVERS STATE COLL OF EDUCATION RIVERS STATE POLYTECHNIC RIVERS STATE UNIVERSITY OF SC. & TECH. RUFUS GIWA POLYTECHNIC SALEM UNIVERSITY, LOKOJA SAMARU COLLEGE OF AGRIC. SAMARU, ZARIA SHAW UNIVERSITY SOUTHEASTERN UNIVERSITY WASHINGTON COLUMBIA SOUTHERN ARKANSAS UNIVERSITY USA SOUTHERN UNIVERSITY AND MECHANICAL COLLEGE, BATON ROUGE LOUISIANNA USA ST. ANDREWS COLLEGE OF EDUCATION OYO ST. JOHN UNIVERSITY, NEW YORK USA TAFAWA BALEWA UNIVERSITY, BAUCHI TAI SOLARIN COLLEGE OF EDUCATION TARABA STATE POLYTECHNIC TEXAS SOUTH UNIVERSITY THAME VALLEY UNIVERSITY, LONDON THE ASSOCIATION OF CERT ACCTS THE POLYTECHNIC CALABAR THE POLYTHECNIC IBADAN THE POLYTHECNIC ILE-IFE THE UNIV OF BUCKINGHAM THE UNIVERSITY OF LIVERPOOL UNI OF SOUTH AFRICA UNITED STATES INTL UNIVERSITY, NAIROBI KENYA UNIVERSAL COLLEGE OF TECHNOLOGY UNIVERSITY OF ABUJA UNIVERSITY OF ADO-EKITI, ADO-EKITI UNIVERSITY OF AGRIC MAKURDI UNIVERSITY OF AGRICULTURE ABEOKUTA UNIVERSITY OF AJEMER INDIA UNIVERSITY OF AKRON UNIVERSITY OF BALTIMORE, MARYLAND UNIVERSITY OF BENIN UNIVERSITY OF BIRMINGHAM UNIVERSITY OF BOTSWANA UNIVERSITY OF CALABAR UNIVERSITY OF CALCUTTA UNIVERSITY OF CALICUT UNIVERSITY OF CAPE COAST UNIVERSITY OF COMERTIRUT UNIVERSITY OF ESSEX UNIVERSITY OF GHANA UNIVERSITY OF HERTFORDSHIRE UNIVERSITY OF HOUSTON UNIVERSITY OF IBADAN UNIVERSITY OF ILORIN UNIVERSITY OF JABALPUR INDIA UNIVERSITY OF JAIPUR UNIVERSITY OF JOS UNIVERSITY OF KENT UNIVERSITY OF LAGOS UNIVERSITY OF LECIESTER UNIVERSITY OF LIVERPOOL UNIVERSITY OF MADRAS UNIVERSITY OF MAIDUGURI UNIVERSITY OF MKAR MKAR BENUE STATE UNIVERSITY OF NIGERIA UNIVERSITY OF NORTH LONDON UNIVERSITY OF PORT-HARCOURT UNIVERSITY OF PUNJAB UNIVERSITY OF SHEFFIELD UNIVERSITY OF SOUTHERN CALIFORNIA, USA UNIVERSITY OF STERLING, UK UNIVERSITY OF THE GAMBIA UNIVERSITY OF UYO UNIVERSITY OF WALES UK UNIVERSITY OF WEST INDIES USMAN DAN FODIO UNIVERSITY, SOKOTO VERITAS UNIVERSITY, ABUJA VIKRAM UNIVERSITY WAZIRI UMARU POLYTECHNIC BIRNIN-KEBBI WESTERN DELTA UNIVERSITY, OGARA WOLEX POLYTECHNIC LAGOS YABA COLLEGE OF TECHNOLOGY

Discipline --Select Qualification-- ACCA UK AIA (Final) with effect from 1994 AAT (UK) AIA (Pre-1994) Associate Chartered Institute of Bankers of Nigeria (ACIBN) Associate Chartered Institute of Insurance of Nigeria (ACIIN) Associate Chartered Institute of Stock Brokers of Nigeria (ACIS) Associate Chartered Institute of Taxation of Nigeria (ACITN) Associate Institute of Chartered Secretaries and Administrators (AICSA) Associate Institute of Financial Services UK (Formerly Chartered Institute of Bankers London) ATS II (2005) ATSWA (2010) B.Ed. Education Management (Accounting Option) B.Sc. (Ed.) Accounting or B.Ed. Business Education (Accounting option) B.Sc. Actuarial Science B.Sc. Economics B.Sc. Economics/Computer Science B.Sc. Economics/Statistics B.Sc./B.A Commerce B.Sc./HND (Accounting) obtained from foreign recognised Institutions. B.Sc./HND (Accounting) obtained from ICAN accredited Institutions in Nigeria and MBA Finance B.Sc./HND (Accounting) obtained from ICAN accredited Institutions in Nigeria. B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN plus MBA Finance B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN. B.Sc./HND (Accounting) obtained under the Mutual Co-Operation Agreement with Tertiary Institutions B.Sc./HND Banking and Finance B.Sc./HND Cooperative and Rural Development B.Sc./HND Insurance B.Sc./HND Marketing B.Sc./HND/B.A Business Admin/Management/Public Administration Certified National Accountant of Nigeria (CNA) CIMA UK CIPFA UK CPA USA Federal Treasury Academy with effect from 1987 (Formerly Federal Treasury Training School) (EMA) ICAEW ICAI UK ICAS UK Institute of Chartered Economists of Nigeria LL.B/LL.M/LL.D M.Sc. (Accounting) obtained from ICAN accredited institutions but without B.Sc. In Accounting. M.Sc. (Accounting) obtained from ICAN accredited institutions in addition to B.Sc. in Accounting. M.Sc. (Accounting) obtained from non-accredited institutions in addition to B.Sc. In any accounting related discipline. MBA/MBF in addition to B.Sc./HND in non- accounting discipline Nigeria Institute of Management (Chartered) PhD (Accounting) with M.Sc. (Accounting) and B.Sc.(Accounting)

Year of Qualification

School --Select Institution-- A.C.C.A ABDUL-GUSAU POLYTECHNIC, TALATA-MAFARA ABIA STATE POLYTECHNIC ABIA STATE UNIVERSITY ABUBAKAR TAFAWA BALEWA UNIVERSITY BAUCHI ABUBAKAR TATARI ALI POLYTECHNIC ABUBAKAR TATARI ALI POLYTECHNIC, BAUCHI ABUJA SCHOOL OF ACCOUNTANCY AND COMPUTER STUDIES ACHIEVERS UNIVERSITY, OWO ADAM SMITH UNIVERSITY OF AMERICA ADAMAWA STATE POLYTECHNIC ADAMAWA STATE UNIVERSITY ADEKUNLE AJASIN UNIVERSITY ADENIRAN OGUNSANYA COLLEGE OF EDUC. ADEYEMI COLLEGE OF EDUCATION AHFAD UNIVERSITY FOR WOMEN AHMADU BELLO UNIVERSITY AJAYI CROWTHER UNIVERSITY AKANU-IBIAM FEDERAL POLYTECHNIC AKPERAN ORSHI COLLEGE OF AGRIC GBOKO AKWA-IBOM STATE POLYTECHNIC, IKOT-OSURUA AL-HIKMAH UNIVERSITY ILORIN ALL OVER CENTRAL POLYTECHNIC OTA AMBROSE ALLI UNIVERSITY, EKPOMA AMERICAN INTERCONTINENTAL UNIVERSITY AMERICAN UNIVERSITY OF NIGERIA, YOLA ANAMBRA STATE POLYTECHNIC, OKO ANAMBRA STATE UNIVERSITY ULI ANDREWS UNIVERSITY MICHIGAN ARELLANO UNIVERSITY ASSOCIATION OF NATIONAL ACCOUNTANTS OF NIG. ATS ICAN ATS LONDON AUCHI POLYTECHNIC AUCHI AYODEJI OTEGBOLA ICT POLYTECHNIC IGBESA BABCOCK UNIVERSITY, ILISHAN-REMO BAYERO UNIVERSITY BELLS UNIVERSITY OF SCIENCE AND TECHNOLOGY, OTTA BENDEL STATE UNIVERSITY, EKPOMA BENSON IDAHOSA UNIVERSITY BENIN BENUE STATE POLYTECHNIC, UGBOKOLO BENUE STATE UNIVERSITY, MAKURDI BINGHAM UNIVERSITY KARU BOWEN UNIVERSITY BUS & TECH EDU LONDON C.I.B.N. (NEW) C.I.B.N. (OLD) C.I.I.N. C.I.M.A CALEB UNIVERSITY, IMOTA, LAGOS CALIFORNIA STATE UNIVERSITY, USA CARISTAS UNIVERSITY, ENUGU CERTIFIED PUBLIC ACCOUNTANTS CHARTERED INS OF MGT ACCOUNTANTS CHARTERED INST OF STOCKBROKER CHICAGO STATE UNIVERSITY CITN COLLEGE OF EDUCATION WARRI COLUMBIA PACIFIC UNIVERSITY COVENANT UNIVERSITY OTTA CRAWFORD UNIVERSITY, OGUN STATE CRESCENT UNIVERSITY ABEOKUTA CROSS RIVER UNIVERSITY OF TECHNOLOGY CROWN POLYTECHNIC, ADO-EKITI D.S. ADEGBENRO ICT POLYTECHNIC DEEMED UNIVERSITY DELTA STATE POLYTECHNIC, OGARA DELTA STATE UNIVERSITY, ABRAKA DELTAS UNIVERSITY COLLEGE, GHANA DEVI AHILYA INDORE DEVRY UNIVERSITY DORBEN POLYTECHNIC, ABUJA EBONYI STATE UNIVERSITY EDO STATE UNIVERSITY EKWENUGO OKEKE POLYTECHNIC, ULI ENUGU STATE UNIVERSITY OF SCIENCE & TECHNOLOGY EXECUTIVE MANAGEMENT ACCOUNTANCY FANSHAWE COLLEGE FEDERAL COLL. OF EDU., KANO FEDERAL COLLEGE OF AGRIC IBADAN FEDERAL COLLEGE OF EDUCATION ABEOKUTA FEDERAL COLLEGE OF EDUCATION AKOKA FEDERAL COLLEGE OF EDUCATION OBUDU FEDERAL COLLEGE OF EDUCATION TECHNICAL, OMOKU FEDERAL COLLEGE OF FRESHWATER FISHRIES TECHNOLOGY FEDERAL POLYTECHNIC ADO-EKITI FEDERAL POLYTECHNIC BAUCHI FEDERAL POLYTECHNIC BIDA FEDERAL POLYTECHNIC EDE FEDERAL POLYTECHNIC IDAH FEDERAL POLYTECHNIC ILARO FEDERAL POLYTECHNIC KAURA NAMODA ZAMFARA STATE FEDERAL POLYTECHNIC MUBI FEDERAL POLYTECHNIC NASSARAWA FEDERAL POLYTECHNIC NEKEDE FEDERAL POLYTECHNIC OFFA FEDERAL POLYTECHNIC OKO FEDERAL POLYTECHNIC, DAMATURU FEDERAL SCHOOL OF STATISTICS FEDERAL TREASURY SCHOOL AKOKA FEDERAL UNIVERSITY OF AGRIC UMUAHIA FEDERAL UNIVERSITY OF TECHNOLOGY OWERRI FEDERAL UNIVERSITY OF TECHNOLOGY, AKURE FEDERAL UNIVERSITY OF TECHNOLOGY, MINNA FEDERAL UNIVERSITY OF TECHNOLOGY, YOLA FIDEI POLYTECHNIC GBOKO, BENUE STATE FOUNTAIN UNIVERSITY, OSHOGBO GOMBE STATE UNIVERSITY GOVERNORS STATE UNIVERSITY GRACE POLYTECHNIC LAGOS GRAMBLING STATE UNIV HASSAN USMAN KATSINA POLYTECHNIC, KATSINA HERIOT - WATT UNIVERSITY HIGHER COLL OF ECON HOFSTRA UNIVERSITY HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY HOUDEGBE NORTH AMERICAN UNIVERSITY BENIN IGBINEDION UNIVERSITY, OKADA IMO STATE UNIVERSITY INST.OF CHARTERED ACCOUNTANTS OF INDIA INSTITUTE OF BANKERS INSTITUTE OF CHARTERED SECRETARIES & ADMINISTRATOR INSTITUTE OF ECUMENICAL EDUCATION, ENUGU INSTITUTE OF MANAGEMENT & TECHNOLOGY ENUGU INSTITUTE OF NIG. SCIENCE LABORATORY TECHNOLOGY INTERNATIONAL ISLAMIC UNIVERSITY, PAKISTAN JIGAWA STATE POLYTECHNIC, DUTSE JOSEPH AYO BABALOLA UNIVERSITY, IKEJI-ARAKEJI KADUNA POLYTECHNIC KADUNA STATE COLLEGE OF EDUCATION KADUNA STATE UNIVERSITY KANO STATE POLYTECHNIC KATSINA POLY KEBBI STATE POLYTECHNIC, BIRNIN KEBBI KENNESSAW STATE UNIVERSITY, USA KINGSTON UNIVERSITY KOGI STATE POLYTECHNIC, LOKOJA KOGI STATE UNIVERSITY KWAME NKRUMAH UNIVERSITY OF SC. & Tech. KWARA STATE COLLEGE OF EDUCATION KWARA STATE POLYTECHNIC KWARARAFA UNIVERSITY, WUKARI, TARABA LADOKE AKINTOLA UNIVERSITY OF TECHNOLOGY, OGBOMOSO LAGOS CITY POLYTECNIC LAGOS STATE POLYTECHNIC LAGOS STATE UNIVERSITY LANGSTON UNIVERSITY LEAD CITY UNIVERSITY LIVERPOOL POLYTECHNIC LONDON METROPOLITAN UNIVERSITY, UK LUMPUR METROPOLITAN UNIVERSITY, MALAYSIA MADONNA UNIVERSITY OKIJA MAGNITOGORSK STATE TECHNICAL UNIVERSITY MAHARSHI DAYANAND UNIVERSITY MARITIME ACADEMY OF NIGERIA MARSHALL UNIVERSITY WEST VIRGINIA MICHAEL OKPARA COLLEGE OF AGRICULTURE MICHAEL OKPARA UNIVERSITY OF AGRICULTURE, UMUDIKE MIDDLESEX UNIVERSITY, LONDON MOHAMMED ABDULLAHI WASE POLYTECHNIC, KANO MORGAN STATE UNIVERSITY MOSCOW STATE UNIVERSITY MOSHOOD ABIOLA POLYTECHNIC NAGARJUNA UNIVERSITY INDIA NAGPUR UNIVERSITY NASARAWA STATE UNIVERSITY NATIONAL OPEN UNIVERSITY NIGERIA NATIONAL TEACHERS INSTITUTE KADUNA NEW JERSEY INSTITUTE OF TECHNOLOGY NEW YORK UNIVERSITY STERN SCHOOL OF BUSINESS NIG. ARMY SCH. OF FIN. & ADMIN. NIGER DELTA UNIVERSITY, YENAGOA BAYELSA STATE NIGER STATE POLYTECHNIC, ZUNGERU NIGERIAN DEFENCE ACADEMY NIGERIAN INST. OF SCIENCE LABORATORY TECHNOLOGY NNAMDI AZIKIWE UNIVERSITY NORTH CAROLINA AGRIC. & TECH. STATE UNIVERSITY NOVENA UNIVERSITY, OGUME, DELTA STATE NUHU BAMALLI POLYTECHNIC OBAFEMI AWOLOWO UNIVERSITY OGUN STATE UNIVERSITY OLABISI ONABANJO UNIV ONDO STATE POLYTECHNIC ONDO STATE UNIVERSITY OSMANIA UNIVERSITY OSUN STATE COLLEGE OF EDU. ILA-ORANGUN OSUN STATE COLLEGE OF TECHNOLOGY, ESA-OKE OSUN STATE POLYTECHNIC OSUN STATE UNIVERSITY Others OUR SAVIOUR INSTITUTE OF SCIENCE, AGRIC. & TECH OXFORD BROOKES UNIV OXFORD OYO STATE COLLEGE OF EDUCATION PANJAB UNIVERSITY PETROLEUM TRAINING INSTITUTE PLATEAU STATE POLYTECHNIC, BARKIN-LADI PONTIFICAL URBANIANA UNIVERSITY RAMAT POLYTECHNIC, MAIDIGURI REEDEMERS UNIVERSITY, MOWE RIVERS STATE COLL OF EDUCATION RIVERS STATE POLYTECHNIC RIVERS STATE UNIVERSITY OF SC. & TECH. RUFUS GIWA POLYTECHNIC SALEM UNIVERSITY, LOKOJA SAMARU COLLEGE OF AGRIC. SAMARU, ZARIA SHAW UNIVERSITY SOUTHEASTERN UNIVERSITY WASHINGTON COLUMBIA SOUTHERN ARKANSAS UNIVERSITY USA SOUTHERN UNIVERSITY AND MECHANICAL COLLEGE, BATON ROUGE LOUISIANNA USA ST. ANDREWS COLLEGE OF EDUCATION OYO ST. JOHN UNIVERSITY, NEW YORK USA TAFAWA BALEWA UNIVERSITY, BAUCHI TAI SOLARIN COLLEGE OF EDUCATION TARABA STATE POLYTECHNIC TEXAS SOUTH UNIVERSITY THAME VALLEY UNIVERSITY, LONDON THE ASSOCIATION OF CERT ACCTS THE POLYTECHNIC CALABAR THE POLYTHECNIC IBADAN THE POLYTHECNIC ILE-IFE THE UNIV OF BUCKINGHAM THE UNIVERSITY OF LIVERPOOL UNI OF SOUTH AFRICA UNITED STATES INTL UNIVERSITY, NAIROBI KENYA UNIVERSAL COLLEGE OF TECHNOLOGY UNIVERSITY OF ABUJA UNIVERSITY OF ADO-EKITI, ADO-EKITI UNIVERSITY OF AGRIC MAKURDI UNIVERSITY OF AGRICULTURE ABEOKUTA UNIVERSITY OF AJEMER INDIA UNIVERSITY OF AKRON UNIVERSITY OF BALTIMORE, MARYLAND UNIVERSITY OF BENIN UNIVERSITY OF BIRMINGHAM UNIVERSITY OF BOTSWANA UNIVERSITY OF CALABAR UNIVERSITY OF CALCUTTA UNIVERSITY OF CALICUT UNIVERSITY OF CAPE COAST UNIVERSITY OF COMERTIRUT UNIVERSITY OF ESSEX UNIVERSITY OF GHANA UNIVERSITY OF HERTFORDSHIRE UNIVERSITY OF HOUSTON UNIVERSITY OF IBADAN UNIVERSITY OF ILORIN UNIVERSITY OF JABALPUR INDIA UNIVERSITY OF JAIPUR UNIVERSITY OF JOS UNIVERSITY OF KENT UNIVERSITY OF LAGOS UNIVERSITY OF LECIESTER UNIVERSITY OF LIVERPOOL UNIVERSITY OF MADRAS UNIVERSITY OF MAIDUGURI UNIVERSITY OF MKAR MKAR BENUE STATE UNIVERSITY OF NIGERIA UNIVERSITY OF NORTH LONDON UNIVERSITY OF PORT-HARCOURT UNIVERSITY OF PUNJAB UNIVERSITY OF SHEFFIELD UNIVERSITY OF SOUTHERN CALIFORNIA, USA UNIVERSITY OF STERLING, UK UNIVERSITY OF THE GAMBIA UNIVERSITY OF UYO UNIVERSITY OF WALES UK UNIVERSITY OF WEST INDIES USMAN DAN FODIO UNIVERSITY, SOKOTO VERITAS UNIVERSITY, ABUJA VIKRAM UNIVERSITY WAZIRI UMARU POLYTECHNIC BIRNIN-KEBBI WESTERN DELTA UNIVERSITY, OGARA WOLEX POLYTECHNIC LAGOS YABA COLLEGE OF TECHNOLOGY

Discipline --Select Qualification-- ACCA UK AIA (Final) with effect from 1994 AAT (UK) AIA (Pre-1994) Associate Chartered Institute of Bankers of Nigeria (ACIBN) Associate Chartered Institute of Insurance of Nigeria (ACIIN) Associate Chartered Institute of Stock Brokers of Nigeria (ACIS) Associate Chartered Institute of Taxation of Nigeria (ACITN) Associate Institute of Chartered Secretaries and Administrators (AICSA) Associate Institute of Financial Services UK (Formerly Chartered Institute of Bankers London) ATS II (2005) ATSWA (2010) B.Ed. Education Management (Accounting Option) B.Sc. (Ed.) Accounting or B.Ed. Business Education (Accounting option) B.Sc. Actuarial Science B.Sc. Economics B.Sc. Economics/Computer Science B.Sc. Economics/Statistics B.Sc./B.A Commerce B.Sc./HND (Accounting) obtained from foreign recognised Institutions. B.Sc./HND (Accounting) obtained from ICAN accredited Institutions in Nigeria and MBA Finance B.Sc./HND (Accounting) obtained from ICAN accredited Institutions in Nigeria. B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN plus MBA Finance B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN. B.Sc./HND (Accounting) obtained under the Mutual Co-Operation Agreement with Tertiary Institutions B.Sc./HND Banking and Finance B.Sc./HND Cooperative and Rural Development B.Sc./HND Insurance B.Sc./HND Marketing B.Sc./HND/B.A Business Admin/Management/Public Administration Certified National Accountant of Nigeria (CNA) CIMA UK CIPFA UK CPA USA Federal Treasury Academy with effect from 1987 (Formerly Federal Treasury Training School) (EMA) ICAEW ICAI UK ICAS UK Institute of Chartered Economists of Nigeria LL.B/LL.M/LL.D M.Sc. (Accounting) obtained from ICAN accredited institutions but without B.Sc. In Accounting. M.Sc. (Accounting) obtained from ICAN accredited institutions in addition to B.Sc. in Accounting. M.Sc. (Accounting) obtained from non-accredited institutions in addition to B.Sc. In any accounting related discipline. MBA/MBF in addition to B.Sc./HND in non- accounting discipline Nigeria Institute of Management (Chartered) PhD (Accounting) with M.Sc. (Accounting) and B.Sc.(Accounting)

Year of Qualification

School --Select Institution-- A.C.C.A ABDUL-GUSAU POLYTECHNIC, TALATA-MAFARA ABIA STATE POLYTECHNIC ABIA STATE UNIVERSITY ABUBAKAR TAFAWA BALEWA UNIVERSITY BAUCHI ABUBAKAR TATARI ALI POLYTECHNIC ABUBAKAR TATARI ALI POLYTECHNIC, BAUCHI ABUJA SCHOOL OF ACCOUNTANCY AND COMPUTER STUDIES ACHIEVERS UNIVERSITY, OWO ADAM SMITH UNIVERSITY OF AMERICA ADAMAWA STATE POLYTECHNIC ADAMAWA STATE UNIVERSITY ADEKUNLE AJASIN UNIVERSITY ADENIRAN OGUNSANYA COLLEGE OF EDUC. ADEYEMI COLLEGE OF EDUCATION AHFAD UNIVERSITY FOR WOMEN AHMADU BELLO UNIVERSITY AJAYI CROWTHER UNIVERSITY AKANU-IBIAM FEDERAL POLYTECHNIC AKPERAN ORSHI COLLEGE OF AGRIC GBOKO AKWA-IBOM STATE POLYTECHNIC, IKOT-OSURUA AL-HIKMAH UNIVERSITY ILORIN ALL OVER CENTRAL POLYTECHNIC OTA AMBROSE ALLI UNIVERSITY, EKPOMA AMERICAN INTERCONTINENTAL UNIVERSITY AMERICAN UNIVERSITY OF NIGERIA, YOLA ANAMBRA STATE POLYTECHNIC, OKO ANAMBRA STATE UNIVERSITY ULI ANDREWS UNIVERSITY MICHIGAN ARELLANO UNIVERSITY ASSOCIATION OF NATIONAL ACCOUNTANTS OF NIG. ATS ICAN ATS LONDON AUCHI POLYTECHNIC AUCHI AYODEJI OTEGBOLA ICT POLYTECHNIC IGBESA BABCOCK UNIVERSITY, ILISHAN-REMO BAYERO UNIVERSITY BELLS UNIVERSITY OF SCIENCE AND TECHNOLOGY, OTTA BENDEL STATE UNIVERSITY, EKPOMA BENSON IDAHOSA UNIVERSITY BENIN BENUE STATE POLYTECHNIC, UGBOKOLO BENUE STATE UNIVERSITY, MAKURDI BINGHAM UNIVERSITY KARU BOWEN UNIVERSITY BUS & TECH EDU LONDON C.I.B.N. (NEW) C.I.B.N. (OLD) C.I.I.N. C.I.M.A CALEB UNIVERSITY, IMOTA, LAGOS CALIFORNIA STATE UNIVERSITY, USA CARISTAS UNIVERSITY, ENUGU CERTIFIED PUBLIC ACCOUNTANTS CHARTERED INS OF MGT ACCOUNTANTS CHARTERED INST OF STOCKBROKER CHICAGO STATE UNIVERSITY CITN COLLEGE OF EDUCATION WARRI COLUMBIA PACIFIC UNIVERSITY COVENANT UNIVERSITY OTTA CRAWFORD UNIVERSITY, OGUN STATE CRESCENT UNIVERSITY ABEOKUTA CROSS RIVER UNIVERSITY OF TECHNOLOGY CROWN POLYTECHNIC, ADO-EKITI D.S. ADEGBENRO ICT POLYTECHNIC DEEMED UNIVERSITY DELTA STATE POLYTECHNIC, OGARA DELTA STATE UNIVERSITY, ABRAKA DELTAS UNIVERSITY COLLEGE, GHANA DEVI AHILYA INDORE DEVRY UNIVERSITY DORBEN POLYTECHNIC, ABUJA EBONYI STATE UNIVERSITY EDO STATE UNIVERSITY EKWENUGO OKEKE POLYTECHNIC, ULI ENUGU STATE UNIVERSITY OF SCIENCE & TECHNOLOGY EXECUTIVE MANAGEMENT ACCOUNTANCY FANSHAWE COLLEGE FEDERAL COLL. OF EDU., KANO FEDERAL COLLEGE OF AGRIC IBADAN FEDERAL COLLEGE OF EDUCATION ABEOKUTA FEDERAL COLLEGE OF EDUCATION AKOKA FEDERAL COLLEGE OF EDUCATION OBUDU FEDERAL COLLEGE OF EDUCATION TECHNICAL, OMOKU FEDERAL COLLEGE OF FRESHWATER FISHRIES TECHNOLOGY FEDERAL POLYTECHNIC ADO-EKITI FEDERAL POLYTECHNIC BAUCHI FEDERAL POLYTECHNIC BIDA FEDERAL POLYTECHNIC EDE FEDERAL POLYTECHNIC IDAH FEDERAL POLYTECHNIC ILARO FEDERAL POLYTECHNIC KAURA NAMODA ZAMFARA STATE FEDERAL POLYTECHNIC MUBI FEDERAL POLYTECHNIC NASSARAWA FEDERAL POLYTECHNIC NEKEDE FEDERAL POLYTECHNIC OFFA FEDERAL POLYTECHNIC OKO FEDERAL POLYTECHNIC, DAMATURU FEDERAL SCHOOL OF STATISTICS FEDERAL TREASURY SCHOOL AKOKA FEDERAL UNIVERSITY OF AGRIC UMUAHIA FEDERAL UNIVERSITY OF TECHNOLOGY OWERRI FEDERAL UNIVERSITY OF TECHNOLOGY, AKURE FEDERAL UNIVERSITY OF TECHNOLOGY, MINNA FEDERAL UNIVERSITY OF TECHNOLOGY, YOLA FIDEI POLYTECHNIC GBOKO, BENUE STATE FOUNTAIN UNIVERSITY, OSHOGBO GOMBE STATE UNIVERSITY GOVERNORS STATE UNIVERSITY GRACE POLYTECHNIC LAGOS GRAMBLING STATE UNIV HASSAN USMAN KATSINA POLYTECHNIC, KATSINA HERIOT - WATT UNIVERSITY HIGHER COLL OF ECON HOFSTRA UNIVERSITY HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY HOUDEGBE NORTH AMERICAN UNIVERSITY BENIN IGBINEDION UNIVERSITY, OKADA IMO STATE UNIVERSITY INST.OF CHARTERED ACCOUNTANTS OF INDIA INSTITUTE OF BANKERS INSTITUTE OF CHARTERED SECRETARIES & ADMINISTRATOR INSTITUTE OF ECUMENICAL EDUCATION, ENUGU INSTITUTE OF MANAGEMENT & TECHNOLOGY ENUGU INSTITUTE OF NIG. SCIENCE LABORATORY TECHNOLOGY INTERNATIONAL ISLAMIC UNIVERSITY, PAKISTAN JIGAWA STATE POLYTECHNIC, DUTSE JOSEPH AYO BABALOLA UNIVERSITY, IKEJI-ARAKEJI KADUNA POLYTECHNIC KADUNA STATE COLLEGE OF EDUCATION KADUNA STATE UNIVERSITY KANO STATE POLYTECHNIC KATSINA POLY KEBBI STATE POLYTECHNIC, BIRNIN KEBBI KENNESSAW STATE UNIVERSITY, USA KINGSTON UNIVERSITY KOGI STATE POLYTECHNIC, LOKOJA KOGI STATE UNIVERSITY KWAME NKRUMAH UNIVERSITY OF SC. & Tech. KWARA STATE COLLEGE OF EDUCATION KWARA STATE POLYTECHNIC KWARARAFA UNIVERSITY, WUKARI, TARABA LADOKE AKINTOLA UNIVERSITY OF TECHNOLOGY, OGBOMOSO LAGOS CITY POLYTECNIC LAGOS STATE POLYTECHNIC LAGOS STATE UNIVERSITY LANGSTON UNIVERSITY LEAD CITY UNIVERSITY LIVERPOOL POLYTECHNIC LONDON METROPOLITAN UNIVERSITY, UK LUMPUR METROPOLITAN UNIVERSITY, MALAYSIA MADONNA UNIVERSITY OKIJA MAGNITOGORSK STATE TECHNICAL UNIVERSITY MAHARSHI DAYANAND UNIVERSITY MARITIME ACADEMY OF NIGERIA MARSHALL UNIVERSITY WEST VIRGINIA MICHAEL OKPARA COLLEGE OF AGRICULTURE MICHAEL OKPARA UNIVERSITY OF AGRICULTURE, UMUDIKE MIDDLESEX UNIVERSITY, LONDON MOHAMMED ABDULLAHI WASE POLYTECHNIC, KANO MORGAN STATE UNIVERSITY MOSCOW STATE UNIVERSITY MOSHOOD ABIOLA POLYTECHNIC NAGARJUNA UNIVERSITY INDIA NAGPUR UNIVERSITY NASARAWA STATE UNIVERSITY NATIONAL OPEN UNIVERSITY NIGERIA NATIONAL TEACHERS INSTITUTE KADUNA NEW JERSEY INSTITUTE OF TECHNOLOGY NEW YORK UNIVERSITY STERN SCHOOL OF BUSINESS NIG. ARMY SCH. OF FIN. & ADMIN. NIGER DELTA UNIVERSITY, YENAGOA BAYELSA STATE NIGER STATE POLYTECHNIC, ZUNGERU NIGERIAN DEFENCE ACADEMY NIGERIAN INST. OF SCIENCE LABORATORY TECHNOLOGY NNAMDI AZIKIWE UNIVERSITY NORTH CAROLINA AGRIC. & TECH. STATE UNIVERSITY NOVENA UNIVERSITY, OGUME, DELTA STATE NUHU BAMALLI POLYTECHNIC OBAFEMI AWOLOWO UNIVERSITY OGUN STATE UNIVERSITY OLABISI ONABANJO UNIV ONDO STATE POLYTECHNIC ONDO STATE UNIVERSITY OSMANIA UNIVERSITY OSUN STATE COLLEGE OF EDU. ILA-ORANGUN OSUN STATE COLLEGE OF TECHNOLOGY, ESA-OKE OSUN STATE POLYTECHNIC OSUN STATE UNIVERSITY Others OUR SAVIOUR INSTITUTE OF SCIENCE, AGRIC. & TECH OXFORD BROOKES UNIV OXFORD OYO STATE COLLEGE OF EDUCATION PANJAB UNIVERSITY PETROLEUM TRAINING INSTITUTE PLATEAU STATE POLYTECHNIC, BARKIN-LADI PONTIFICAL URBANIANA UNIVERSITY RAMAT POLYTECHNIC, MAIDIGURI REEDEMERS UNIVERSITY, MOWE RIVERS STATE COLL OF EDUCATION RIVERS STATE POLYTECHNIC RIVERS STATE UNIVERSITY OF SC. & TECH. RUFUS GIWA POLYTECHNIC SALEM UNIVERSITY, LOKOJA SAMARU COLLEGE OF AGRIC. SAMARU, ZARIA SHAW UNIVERSITY SOUTHEASTERN UNIVERSITY WASHINGTON COLUMBIA SOUTHERN ARKANSAS UNIVERSITY USA SOUTHERN UNIVERSITY AND MECHANICAL COLLEGE, BATON ROUGE LOUISIANNA USA ST. ANDREWS COLLEGE OF EDUCATION OYO ST. JOHN UNIVERSITY, NEW YORK USA TAFAWA BALEWA UNIVERSITY, BAUCHI TAI SOLARIN COLLEGE OF EDUCATION TARABA STATE POLYTECHNIC TEXAS SOUTH UNIVERSITY THAME VALLEY UNIVERSITY, LONDON THE ASSOCIATION OF CERT ACCTS THE POLYTECHNIC CALABAR THE POLYTHECNIC IBADAN THE POLYTHECNIC ILE-IFE THE UNIV OF BUCKINGHAM THE UNIVERSITY OF LIVERPOOL UNI OF SOUTH AFRICA UNITED STATES INTL UNIVERSITY, NAIROBI KENYA UNIVERSAL COLLEGE OF TECHNOLOGY UNIVERSITY OF ABUJA UNIVERSITY OF ADO-EKITI, ADO-EKITI UNIVERSITY OF AGRIC MAKURDI UNIVERSITY OF AGRICULTURE ABEOKUTA UNIVERSITY OF AJEMER INDIA UNIVERSITY OF AKRON UNIVERSITY OF BALTIMORE, MARYLAND UNIVERSITY OF BENIN UNIVERSITY OF BIRMINGHAM UNIVERSITY OF BOTSWANA UNIVERSITY OF CALABAR UNIVERSITY OF CALCUTTA UNIVERSITY OF CALICUT UNIVERSITY OF CAPE COAST UNIVERSITY OF COMERTIRUT UNIVERSITY OF ESSEX UNIVERSITY OF GHANA UNIVERSITY OF HERTFORDSHIRE UNIVERSITY OF HOUSTON UNIVERSITY OF IBADAN UNIVERSITY OF ILORIN UNIVERSITY OF JABALPUR INDIA UNIVERSITY OF JAIPUR UNIVERSITY OF JOS UNIVERSITY OF KENT UNIVERSITY OF LAGOS UNIVERSITY OF LECIESTER UNIVERSITY OF LIVERPOOL UNIVERSITY OF MADRAS UNIVERSITY OF MAIDUGURI UNIVERSITY OF MKAR MKAR BENUE STATE UNIVERSITY OF NIGERIA UNIVERSITY OF NORTH LONDON UNIVERSITY OF PORT-HARCOURT UNIVERSITY OF PUNJAB UNIVERSITY OF SHEFFIELD UNIVERSITY OF SOUTHERN CALIFORNIA, USA UNIVERSITY OF STERLING, UK UNIVERSITY OF THE GAMBIA UNIVERSITY OF UYO UNIVERSITY OF WALES UK UNIVERSITY OF WEST INDIES USMAN DAN FODIO UNIVERSITY, SOKOTO VERITAS UNIVERSITY, ABUJA VIKRAM UNIVERSITY WAZIRI UMARU POLYTECHNIC BIRNIN-KEBBI WESTERN DELTA UNIVERSITY, OGARA WOLEX POLYTECHNIC LAGOS YABA COLLEGE OF TECHNOLOGY

Discipline --Select Qualification-- ACCA UK AIA (Final) with effect from 1994 AAT (UK) AIA (Pre-1994) Associate Chartered Institute of Bankers of Nigeria (ACIBN) Associate Chartered Institute of Insurance of Nigeria (ACIIN) Associate Chartered Institute of Stock Brokers of Nigeria (ACIS) Associate Chartered Institute of Taxation of Nigeria (ACITN) Associate Institute of Chartered Secretaries and Administrators (AICSA) Associate Institute of Financial Services UK (Formerly Chartered Institute of Bankers London) ATS II (2005) ATSWA (2010) B.Ed. Education Management (Accounting Option) B.Sc. (Ed.) Accounting or B.Ed. Business Education (Accounting option) B.Sc. Actuarial Science B.Sc. Economics B.Sc. Economics/Computer Science B.Sc. Economics/Statistics B.Sc./B.A Commerce B.Sc./HND (Accounting) obtained from foreign recognised Institutions. B.Sc./HND (Accounting) obtained from ICAN accredited Institutions in Nigeria and MBA Finance B.Sc./HND (Accounting) obtained from ICAN accredited Institutions in Nigeria. B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN plus MBA Finance B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN. B.Sc./HND (Accounting) obtained under the Mutual Co-Operation Agreement with Tertiary Institutions B.Sc./HND Banking and Finance B.Sc./HND Cooperative and Rural Development B.Sc./HND Insurance B.Sc./HND Marketing B.Sc./HND/B.A Business Admin/Management/Public Administration Certified National Accountant of Nigeria (CNA) CIMA UK CIPFA UK CPA USA Federal Treasury Academy with effect from 1987 (Formerly Federal Treasury Training School) (EMA) ICAEW ICAI UK ICAS UK Institute of Chartered Economists of Nigeria LL.B/LL.M/LL.D M.Sc. (Accounting) obtained from ICAN accredited institutions but without B.Sc. In Accounting. M.Sc. (Accounting) obtained from ICAN accredited institutions in addition to B.Sc. in Accounting. M.Sc. (Accounting) obtained from non-accredited institutions in addition to B.Sc. In any accounting related discipline. MBA/MBF in addition to B.Sc./HND in non- accounting discipline Nigeria Institute of Management (Chartered) PhD (Accounting) with M.Sc. (Accounting) and B.Sc.(Accounting)

Year of Qualification