I was having a seven course lunch at the Marina Mandarin Hotel on 18 April 2009 courtesy of my $160 (including cost of Members’ Handbook CD-ROM containing FRS etc) annual subscription fee and noted that it was the largest gathering of Certified Public Accountants (CPA) in Singapore.

The 520 people there comprised of aspiring CPAs who are provisional members, non-practising CPAs who form the bulk of the profession and practicising CPAs who earn their living from audit related services and who can sign off audited financial statements by virtue of their experience and recognised expertise. Continue reading →

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