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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 ...
Certified Public Accountant ( CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public.
The Uniform Certified Public Accountant Examination ( CPA Exam) is the examination administered to people who wish to become U.S. Certified Public Accountants. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands and the Northern Mariana Islands .
Accountant–client privilege. Accountant–client privilege is a confidentiality privilege, or more precisely, a group of privileges, available in American federal and state law. Accountant–client privileges may be classified in two categories: evidentiary privileges and non-evidentiary privileges. An evidentiary privilege is one that may as ...
Formerly called. Institute of Costs and Works Accountants. [2] The Chartered Institute of Management Accountants ( CIMA) is the global professional management accounting body based in the UK. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ...
According to the Institute of Management Accountants (IMA), "Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization ...
A chartered accountant can perform tasks prescribed by the Institute to ensure proper accounting, auditing and taxation controls are followed by organisations in the running of their business and operations. The Institute of Chartered Accountants of India was formed as a body of registered accountants in 1949. [2]
Introduction[edit] In a chosen-plaintext attack the adversary can (possibly adaptively) ask for the ciphertexts of arbitrary plaintext messages. This is formalized by allowing the adversary to interact with an encryption oracle, viewed as a black box. The attacker’s goal is to reveal all or a part of the secret encryption key.