Post on 11-Feb-2018
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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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^amd2
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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^amd2
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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^amd2
8
Eliaiclaj pjaiilim6 apprgvaj tg bd gbtalid` ergo thd
Sdcurltlds Cgoolsslgi Oajaysla
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^amd2
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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^amd3
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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^amd3
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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^amd3
3
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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^amd3
0
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