ACCOUNTING has been called the ''language of business'' because it deals with interpreting and communicating information about a company's operations and finances. Financial information allows informed business decisions to be made which help companies become more successful.
The Malaysian Institute of Accountants (MIA) describes an accountant as a ''professionally qualified, experienced and competent individual bound by a strict ethical code and professional standards and backed by a regulatory body''. All persons practising as an accountant or auditor in Malaysia must be registered with the MIA.
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