Hermann Clinton Miller
Role: Founder of the Accounting Hall of Fame, professor at Ohio State University.
Key Contributions:
Established the Accounting Hall of Fame in 1950 to honor 20th-century accoun
George Oliver May
George Oliver May
Role: Pioneer of American accounting, inaugural inductee (1950).
Key Contributions:
Founded the American Association of Accountants (predecessor to AAA) in 1910;
Championed the conce
William Andrew Paton
William Andrew Paton
Role: American accounting scholar, co-founder of modern accounting theory, and one of the first inductees into the Accounting Hall of Fame.
Key Contributions:
Founded Accounting R
OEC (Ordre des Experts-Comptables) Exam
OEC (Ordre des Experts-Comptables) Exam
Core System: Issued by Ordre des Experts-Comptables (OEC), France’s only official accounting certification body under the Ministry of Justice.
Eligibility
Chartered Professional Accountant (CPA Canada)
Chartered Professional Accountant (CPA Canada)
Core System: CPA Canada (formed in 2014 by merging CGA and CICA) is the only national accounting body in Canada.
Exam Structure:
Phase 1: CAP (Chartered
Which of the following is a characteristic of public sector accounting that distinguishes it from pr
Which of the following is a characteristic of public sector accounting that distinguishes it from private sector accounting
Which of the following is a characteristic of public sector accounting that
What is the primary purpose of a Medium-Term Financial Strategy (MTFS) in public sector organization
What is the primary purpose of a Medium-Term Financial Strategy (MTFS) in public sector organizations
What is the primary purpose of a Medium-Term Financial Strategy (MTFS) in public sector organizati
Under IPSAS 1, which financial statement is NOT required for public sector entities
Under IPSAS 1, which financial statement is NOT required for public sector entities
Under IPSAS 1, which financial statement is NOT required for public sector entities?
A) Statement of Financial Posi
Which of the following is NOT a key principle of the CIPFA Code of Ethics
Which of the following is NOT a key principle of the CIPFA Code of Ethics
Which of the following is NOT a key principle of the CIPFA Code of Ethics?
A) Integrity
B) Objectivity
C) Confidentiality

