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ABSTRACT The public accountant the business and economy are inseparable  they are needed for various business decision and advice on better investments.  on formation of accompany the public accountant is needed to prepare the memorandum of association and ensure that the company and allied matte decree 1990 is strictly adhered to. more so, on acquisition of a company, the public accountant plays an indispensable role in order to ensure that ...

CHAPTER ONE 1.1      INTRODUCTION The public accountant is an independent practitioner who works on a gee basis for business management or for individuals wishing to use his services or as member of an accounting firm. Most public accountants are also external authors.   The commonly known services offered by the public accountant include the following: 1.        Those that are substantially of auditing nature. 2.        Those who involve primarily accounting. 3.        Those ...