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irfan2003
Junior
Pakistan
79 Posts |
 Posted - Dec 07 2007 : 3:16:35 PM
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quote:
Originally posted by tahir.rauf
hello friend! i,ll recommend u not to do CPA after completing ur ACCA u can easily get intership in UK CA firms and i,ll strongly recommend u to join CA programme of institute of chartered accountants of england and wales.after doing CA from ICAEW u,ll hav to take only 3 professioa papers here in pakistan to get pakistani CA digree then the whole world is open for u.best of luck.
i am doing CA
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irfan2003
Junior
Pakistan
79 Posts |
Posted - Dec 10 2007 : 09:29:16 AM
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[quote]Originally posted by irfan2003
[quote]Originally posted by tahir.rauf
hello friend! i,ll recommend u not to do CPA after completing ur ACCA u can easily get intership in UK CA firms and i,ll strongly recommend u to join CA programme of institute of chartered accountants of england and wales.after doing CA from ICAEW u,ll hav to take only 3 professioa papers here in pakistan to get pakistani CA digree then the whole world is open for u.best of luck.
i am doing CA
KIA YEH SUCH HAY I MEAN FOR STUDENT DOING ACCA IN PAK CAN EASILY GET INTERNSHIP IN UK |
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nabeelsiddiqi
Unregistered Trainee
USA
6 Posts |
Posted - Dec 30 2007 : 10:10:18 PM
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| well .. i finally registered with california accounting board because it didnt require 150 credit hours. I just passed my first exam! if any one is interested they should consider doing preparation through becker cpa reviews ... best out there for CPA EXAMS! |
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faizee
Junior
Pakistan
50 Posts |
Posted - Jan 03 2009 : 12:37:01 AM
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| well i think no one is aware of CPA in pakistan go to www.icpap.com.pk |
Edited by - faizee on Jan 03 2009 12:42:02 AM |
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usman91316
Unregistered Trainee
USA
1 Posts |
Posted - Jan 29 2009 : 12:56:23 AM
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bhai logo ...
I have finally found a forum where i think i can get some quality answers to the questions i have. I am a licensed CPA, and live and work in a publicly traded company in Los Angeles.
I want to come back to Pakistan and live there. Can someone tell me if i can use my CPA license to find a quality job in Islamabad/Lahore etc. What would the pay look like?
I have 4 years of experience working in US companies.
Any insight would be GREAT ...
Thanks,
Usman. |
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kamranACA
Partner
Pakistan
2499 Posts |
Posted - Jan 29 2009 : 4:09:11 PM
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Dear Usman,
Accounting qualifications have so much common in the curriculums / practice and foreign qualified and experienced people like you have been getting good jobs, as per my observation.
Although CPA is supposed to have little bit of different concepts due mainly to the differences of USA's financial reporting framework and what we have in Pakistan which is primarily IFRS influenced. Still, this difference may have gone very short due to latest convergence programme. What I believe is when you are qualified and experienced, you should not take much amount of time to get familiar with the altered scenarios. So, you will easily get hold of what we have here in Pakistan.
I advise you to first of all contact the big CA firms (big 4 or may be top ten in pakistan) and meet personally with their country heads/managing partners. You may get a good break through as the profession always has a demand. If you don't find it helpful you can focus on banking or multinational companies. The banks like Standard Chartered, Royal Bank of Scotland, Citibank Barclays or MCB may have some suitable opening for you although Citibank has laid off some people due to crises. Last but not the least, you can also go for big mutual funds like MCB or UBL mutual funds or their AMCs etc. However, I feel you will be welcomed by CA firms.
There could be hundreds of options. Don't take stress if you really want to come back.
Best of luck buddy.
Regards,
KAMRAN. |
Edited by - kamranACA on Jan 29 2009 4:12:22 PM |
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awaisaftab
Partner
Pakistan
1109 Posts |
Posted - Feb 02 2009 : 11:14:10 AM
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Hi Dear,
In pakistan the professional institute of Public accountants is PIPFA (Pakistan Institute of Public Finance Accountants). Exemptions are also available for ACCA.
For Details
www.pipfa.com.pk
Awais Aftab
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mroneflower
Senior
United Kingdom
310 Posts |
Posted - Feb 04 2009 : 12:33:41 AM
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Dear awaisaftab
people like Kamran says ICPAP is just non-prifit making organisation and nothing, in fact he is saying ICAP is profit making organisation.
If you answer a little kid, A-Level girl who is bussy in saying sorry to every single person she meets, then Kamran says you have something in mind for her, actually he is himself bussy in impressing her. Obviouly people like him who never seen world could have narrow mind.Do not worry OLD MAN Kamran, at long last you will impress her as she has already started saying sorry to you and many others.
Kamran is always source of fun, just treat him like joker. Just enjoy his lies and do not take him serious, obviously he worked 5 yrs for 2000 Rs and took 10 yrs to become ACA(if he really qualified which i doubt rom day one), he has to defend is qualification.
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Edited by - mroneflower on Feb 04 2009 12:43:57 AM |
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kamranACA
Partner
Pakistan
2499 Posts |
Posted - Feb 04 2009 : 10:49:29 AM
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Khalid,
Welcome back buddy!!!
So, you did not stand on your words. You are upto it.
I know you cannot understand what it means when we say an association not for profit registered under section 42 of Companies Ordinance, 1984. Pracs has pointed out that you open your mouth for the things which don't even come into your brain as you don't know them.
People at large know who is a joke and who is a source of amusement. Keep on doing your work with this sick mind.
KAMRAN. |
Edited by - kamranACA on Feb 04 2009 10:54:25 AM |
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hasnain0099
Unregistered Trainee
Pakistan
14 Posts |
Posted - Apr 16 2009 : 11:50:12 AM
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quote:
Originally posted by aamersikandar
Hi,
Its wrong that CMA does not give expemtions. It gives exemptions to members of ICMAP. You may check it from their site.
Similarly ACCA members can appear from most of the states even if they do not hold bachelors degree. You may check it from Colorado state (at east I know about it).
Thanks
Aamer Sikandar
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imran Hasnain
Junior
United Arab Emirates
86 Posts |
Posted - Apr 19 2009 : 2:47:17 PM
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You can do CPA from the Institute of Certified Public Accountants of Pakistan (ICPAP). It is located in Pakistan. The website address if www.icpap.org.pk
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imran Hasnain
Junior
United Arab Emirates
86 Posts |
Posted - May 04 2009 : 7:45:45 PM
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WHAT IS THE WORTH OF CPA
FROM INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF PAKISTAN. |
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akb110
Unregistered Trainee
4 Posts |
Posted - May 16 2009 : 11:48:27 AM
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I am looking at CPA from US. I have done BCom and MBA(Finance). I would like to know which state will give certificate without work exprience in US. As I will not be able to go to USA for working under CPA.
Thanks |
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Toronto_Boy
Manager
Canada
676 Posts |
Posted - May 17 2009 : 01:33:12 AM
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| Check Montana Board of Accounting rules. |
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akb110
Unregistered Trainee
4 Posts |
Posted - May 17 2009 : 10:58:26 AM
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Montana Board needs 2000 hours work expeirence. Since I do not have work visa, how do I get experience. Hence looking at states with no experience requirement.
Please suggest. |
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Toronto_Boy
Manager
Canada
676 Posts |
Posted - May 17 2009 : 6:54:50 PM
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Some States are two tier states, means they give Certificates after passing but for Licence to practice requirements are more restrictive like 2000 hrs requirement. I think Montana in among them which also give certificate only. Check details at following websites or ask questions from candidates at cpanet, their information would be more updated. CPANet would be answer of all your questions if you go for CPA. Search CPANet for MBA or Montana rules or list of two tier states and their requirements. Links are;
http://www.cpanet.com/cpa_forum/default.asp
http://www.aicpa.org/yellow/ypsboa.htm
Regards |
Edited by - Toronto_Boy on May 19 2009 8:04:21 PM |
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musa bangash
Unregistered Trainee
Pakistan
2 Posts |
Posted - Jul 29 2009 : 10:20:45 PM
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| hey to all, cpa is like acca. one is lion and another is tiger. as for doing cpa u have to do it from australia, or usa or ireland or even in the pakistan islamabad, but cpa is good if u want to live in the usa. because it got no scope in the euorop and pakistan cuz they uses GAAP instead of ias, |
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sameera
Unregistered Trainee
9 Posts |
Posted - Aug 04 2009 : 12:21:59 PM
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which is best CPA or CFA in US.
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imran Hasnain
Junior
United Arab Emirates
86 Posts |
Posted - Aug 16 2009 : 11:00:17 AM
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There is an institute named
Institute of Certified Public Accountants of Pakistan
CPA can be done from that institute also. |
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Mujahid
Senior
Pakistan
305 Posts |
Posted - Aug 16 2009 : 11:39:46 AM
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quote:
Originally posted by imran Hasnain
There is an institute named
Institute of Certified Public Accountants of Pakistan
CPA can be done from that institute also.
Before recommending, please do look at it first:
The CPA Program offered by ICPAP is different in design, structure, scope, content and examinations from the CPA Program offered by the American Institute of Certified Public Accountants (AICPA), USA and others countries of the world. The ICPAP and AICPA are independent of each other, and there are no reciprocal arrangements. All reference to the CPA Program in this document pertains to the CPA Program offered by ICPAP only.
Source: http://www.icpap.com.pk/CPAHistory.html |
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aamalik
Semi Senior
Pakistan
203 Posts |
Posted - Jan 22 2010 : 10:41:20 PM
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| The CPA of USA is the among the most sought-after accountancy certification... Icap exempts Module A to F to CPAs... only articleship is due |
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shamsuthbegum
Unregistered Trainee
India
2 Posts |
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Adeelkhan656@hotmail.com
Junior
Pakistan
114 Posts |
Posted - Feb 23 2010 : 5:40:41 PM
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AICPA has mutual recognition for reciprocity exam ONLY for UK CA, Australian accounting body, and Canadian CA and may be couple of other, but NOT for sure with ACCA or any other Pakistani designation.
It was said above while ICAEW, ICAS are not allowed to sit IQEX. Incorrect information. |
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Toronto_Boy
Manager
Canada
676 Posts |
Posted - Feb 23 2010 : 9:03:28 PM
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quote:
[i]
It was said above while ICAEW, ICAS are not allowed to sit IQEX. Incorrect information.
Absolutely incorrect information. Only Canadian CA, Australian CA and CPA, New Zealand CA, ICAI (Ireland), and Mexican can write IQEX or USCPA reciprocity exam. See at the following link. NASBA is the organization which conducts CPA exams for all Boards of Accounting in USA.
http://www.nasba.org/nasbaweb/NASBAWeb.nsf/wpeip?openform
4 CPA exams are far distant thing, ICAEW or ICAS papers even DO NOT satisfy 150 or 120 credit hour education requirement to be eligible to write 4 CPA exams because AICPA does not have MRA with these so does not accept ICAEW or ICAS exams even toward 150/120 requirement.
However, AICPA accepts courses taken from accredited colleges/ universities. So, the holder of ICAEW or ICAS would have to even satisfy 150/120 credit hour requirement, UNLESS such a person also holds acceptable/ accredited college/ university degree, AND if courses of that degree are acceptable to AICPA.
Till recently, ACCA papers were acceptable to Colorado Board for both educational (i.e. 120 cr. hr.) requirement and licensing requirement, but they have changed it.
I hope it helps.
Regards
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Edited by - Toronto_Boy on Feb 23 2010 9:09:33 PM |
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Toronto_Boy
Manager
Canada
676 Posts |
Posted - Feb 26 2010 : 10:09:35 PM
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quote:
Originally posted by nomanchaudhry
Dear Maqsood
I am interested in appearing for the CPA exam. I am ACMA- Finalist (1 Paper Remaining) from the Institute of Cost & Management Accountants of Pakistan (ICMAP). In addition, I am an Associate Public Accountant (APA) from Pakistan Institute of Public Finance Accountants but my APA qualification is based on exemptions obtained on account of papers cleared from ICMAP therefore I don’t have transcripts but just the certificate. They also provide a letter stating that based on my existing qualification I meet the passing criteria of all their papers and hence exemption is granted.
Based on the above, I have two queries:
1. Am I eligible to appear in the CPA exam from either Michigan or Delaware state?
2. Is it possible to send just the certificate of my APA qualification along with syllabus to the evaluator. Is it acceptable or do I need to send some other paperwork as well?
Lastly, i have a valid US visa so traveling is not an issue.
Regards
Noman A. Chaudhry
http://www.accountancy.com.pk/forum/topic.asp?topic_id=7415
I hope Nauman and Maqsood bhai would not mind my copy/pasting this post here, as this is a sticky thread. My reply may help other potential future candidates. My reply is following;
Dear Noman
I am very pleased that you wanna work for CPA (AICPA). But, I think you would have to do some planning and ground work. Unless a candidate for CPA (AICPA) is a member of Canadian CA, Australian CA and CPA, New Zealand CA, ICAI (Ireland), and Mexican Accounting body, he/she would have to satisfy some requirements. These requirements are (1) Degree Requirement; from acceptable accredited college or university (2) 120/150 accredited credit hour (taken from accredited college or university) requirement INCLUDING specific number of business and accounting courses requirement, just to be eligible to write 4 CPA exams (3) Writing four CPA exams which are being conducted only within USA till date. So, till date a candidate MUST have to go there to appear in CPA exams (4) Acceptable Experience Requirement: It depends whether a candidate needs “Certificate” only or “License”. States which offers both are 2 tier States. Only some States are 2 tier (perhaps around 6, but I am not confirmed). Otherwise, if a State is not a 2 tier State, then most likely it would need “Acceptable Experience” to award a “certificate or license”. (5) Residency (in States) or Social Security Number (SSN) Requirement. (6) CPD hours requirement to maintain status of “certificate or license” later on.
All above requirements vary State to State, so one must have to find a State for which that candidate could satisfy ALL requirements. If he/she could not satisfy all requirements then he/she would not have “certificate or license” at the end, and whole exercise becomes fruitless. So, finding a State as per its requirements and candidate’s personal situation and “matching” the two is a “major hurdle”.
One very important point which I wanna explain here based on my experience is that, without hurting anyone’s feelings, State Boards of Accountings and their “evaluators” DO NOT accept courses directly taken from associations with which AICPA does not have MRA. I have mentioned above that till date AICPA has MRA only with few associations. Therefore, unfortunately it does not accept courses taken directly from CIMA, ICAEW, ICAP, or ICMAP etc. Till few months back ACCA was accepted to Colorado Board (for both educational and license requirements) but now Colorado Board of Accounting has changed its policy. So, evaluators for different States do not accept courses directly taken from ANY of associations with which that specific State Board of Accounting or AICPA does not have MRA.
However, AICPA accepts degrees and courses taken from accredited colleges or universities from all over the world. Thus, State evaluators would accept courses taken from Karachi University, Punjab University, Khairpur University, Baha Uddin University and other accredited colleges/universities, but unfortunately would not accept courses directly taken from ICMAP/ICAP or APA. So, APA achieved through exemptions is not an issue, because simply AICPA does not have MRA with APA or ICMAP/ICAP.
So, your BCom and its courses from Karachi University would be most likely acceptable, BUT would be SHORT in number of credit hours. So, you would have to do at-least bridging courses, even if your BCom is accepted equivalent to required degree (i.e. degree requirement above) of specific State of your choice. However, if that State (of your choice) did not accept length of your BCom degree then you would have to do another accredited “bridging” degree too like one or two year Master degree etc.
Some times satisfying experience requirement can also be a hurdle. Generally States want public accounting experience under licensed CPA (or under CA of association with which AICPA has MRA), however some States also accept industry experience. Now, some candidate opt a State which accepts industry experience but might not be able to satisfy residency or Social Security Number (SSN) requirement if that State requires SSN.
I am providing some important weblinks for your further search. You must need to visit following websites frequently.
http://www.cpanet.com/cpa_forum/default.asp
http://www.nasba.org/nasbaweb/NASBAWeb.nsf/WPHP?OpenForm NASBA conducts CPA exams for ALL Boards of Accounting
http://www.aicpa.org/yellow/ypsboa.htm Links to all Boards of Accounting and their requirements
http://www.becker.com/accounting/cpaexamreview/michigan/ Becker is the best but most expensive course material provider. Click on right hand top corner on “Choose a State” to have a quick look at requirements of any specific State and to find State of your choice.
http://www.prometric.com/CPA/default.htm Prometric website to book CPA exams.
http://www.facsusa.com/ This is one of the 5 or 6 acceptable “evaluator” organization, who would evaluate degrees and marksheets as per requirements of State of your choice. Evaluator would let you know whether you are eligible to sit for exam or not.
I hope it helps.
Best Wishes
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Edited by - Toronto_Boy on Feb 26 2010 10:51:56 PM |
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tayaaam
Unregistered Trainee
Egypt
10 Posts |
Posted - Mar 03 2010 : 7:33:21 PM
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good day
i hold IFRS certification
thanks for my lord
as to comparasion between CPA and ACCA
I believe each certification has differient requirements and skills and also it give certain position
for instance as to CPA ,it is achieved in amesrican states this condition is very difficult as to any one out american states
how ever CPA Contain from 4 parts as follow :-
Part Reference Title
I : Auditing & Attestation
II : Financial Accounting & Reporting
III : Regulation
IV : Business Environment & Concepts
as to CPA BOOKS
THERE is several sources fo instance
willy , backer , gliem lampers
i read very much about these sources
i believe gliem books are the best
as to backer books requiried previous backgrount for accounting and auditing
as well as its are shortly
as to willy books its is so much ,very voluminies
i advice you gliem books
i have gliem publication as pdf on my labtop ,anyone will need its ,requirie it from me
sent for me massage in my private and i will replay for you quickly
the best regards
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Ata
Unregistered Trainee
Pakistan
4 Posts |
Posted - Mar 31 2010 : 3:51:47 PM
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| what is worth/creditability of CPA from ICPAP pakistan? |
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Mary Sadiq
Unregistered Trainee
Pakistan
1 Posts |
Posted - Apr 27 2010 : 6:06:23 PM
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Hi,
I'm an ACCA finalist and I want to do CPA now. Is there anyone who has done acca and then CPA??? as I want to know that whether I can apply for CPA with my ACCA degree....and also want to know when are CPA exams held I mean in which months and how many times a year???
please mail me at this id if anybody can help me,will be grateful. my id is "night.angel52@yahoo.com" |
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mateen
Unregistered Trainee
2 Posts |
Posted - May 21 2010 : 6:04:26 PM
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| hey can anyone please tell whether a cia qualified is eligible to sit cpa exams ?? .. please reply |
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nomanchaudhry
Unregistered Trainee
Pakistan
49 Posts |
Posted - Sep 24 2010 : 5:48:34 PM
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Hi, i received the following email from a course provider. Can anybdy comment as to what exactly, if any, has there been a change of rules, which the person is talking about?
Dear noman,
I am contacting you to follow up with our previous correspondence regarding the U.S. Certified Public Accounting desgination. As you may recall, my speciality is in helping to determine your eligibility to sit for the CPA exam. If eligible, I can then assist you through the application process.
Recently, there have been several positive changes in state eligibility regulations and they may affect you!
If you are still interested in pursuing the U.S. CPA designation, it will be important for you to find out if this updated information applies to you (please note that in many cases there will be no changes but for some candidates it may be quite dramatic).
If you would like to find out if these new rules affect your status, please contact me by return e-mail. I will then look up your file and let you know if your eligibility will be affected and advise you accordingly.
To Find Out If These Recent Changes Affect Your Status,
Email Me: la.rogers@cpaexcel.com
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petercrouch
Unregistered Trainee
Pakistan
15 Posts |
Posted - Sep 28 2010 : 11:39:30 AM
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For Doing CPA you have to go UK to get CPA certificate.
No institute offers CPA in pakistan |
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nomanchaudhry
Unregistered Trainee
Pakistan
49 Posts |
Posted - Sep 28 2010 : 2:03:34 PM
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| UK OR USA ??? :) |
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mr_nadem
Unregistered Trainee
Pakistan
4 Posts |
Posted - Dec 10 2010 : 6:49:53 PM
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AOA ALL,
Any one can guide me about CIA.
Plz |
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nazia1230
Unregistered Trainee
Pakistan
1 Posts |
Posted - Feb 02 2011 : 4:21:30 PM
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its great information, i hope that you will share more information
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syed2011
Unregistered Trainee
United Kingdom
18 Posts |
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lynnabelone
Unregistered Trainee
India
2 Posts |
Posted - Feb 15 2011 : 12:55:20 PM
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| Hello guys,I am new here, I am from USA.I am student of University,Currently I have doing MBA.I am regular user of internet.My hobby like a watching TV and listing English song.I am new this forum So I want great information regarding this forum.Thanks in advance. |
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big4interview
Unregistered Trainee
3 Posts |
Posted - Mar 01 2011 : 11:15:15 PM
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| If you want information about the cpa consider looking at the state or province in which you are applying. Rules differ slightly about the process involved. You can find a few resources on http://www.big4interview.com |
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shery
Unregistered Trainee
Pakistan
3 Posts |
Posted - Apr 07 2011 : 8:42:49 PM
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salam
Recently i did MBA (Finance) one of my friend told me about CPA. my self i dont know about it , is it well be beneficiary for me or not?
and is there any exemption for me? if yes , then kindly guide me
SHERY |
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good710
Unregistered Trainee
Albania
1 Posts |
Posted - Apr 09 2011 : 07:15:47 AM
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This is my first time i visit here. I found so many entertaining stuff in your forum, especially its discussion. From the tons of comments on your articles, I guess I am not the only one having all the enjoyment here! Keep up the excellent work
-------------------
http://www.tvonlinewatch.com |
Edited by - good710 on Apr 09 2011 07:18:48 AM |
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sohaib116
Unregistered Trainee
Pakistan
3 Posts |
Posted - Apr 12 2011 : 11:34:01 PM
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| well i have done part two of ACCA. now how many papers are exempt in CPA? please guide me. |
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aasim jan
Unregistered Trainee
Pakistan
3 Posts |
Posted - May 15 2011 : 02:23:27 AM
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hi h r u? my name is asim, are u a student of CA? i want to talk with u if u dont mind its my yahoo id mkamforyou@yahoo.com plz send me request or yahoo id or skype id.
THANKS
(((((((((((((((((HOPE)))))))))))))) |
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noumanNH
Unregistered Trainee
Pakistan
2 Posts |
Posted - Jul 18 2011 : 11:09:31 PM
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Hello everyone
My question is that I want to appear in CPA USA exams and want to get registered. My qualifications are as follows;
1. B.Com (from Karachi University - 2 years program)
2. ACCA affiliate (only passed the exams recently, no work experience)
(*Note: I want to appear for CPA in Ohio or California. Also I am a green card holder, so no visa problem for me)
Thats pretty much it. So with these qualifications,am I eligible for CPA and will I get the required credit hours? Kindly also provide links to websites that might help me getting the info too.
(*Note: I am right now, least worried about paper exemption, but i am really worried if i am eligible or not)
Regards
Nouman
Karachi,Pakistan |
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anniebilal
Unregistered Trainee
Pakistan
2 Posts |
Posted - Jul 26 2011 : 10:07:37 PM
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AOA
I M DOING M.PHIL IN ACCOUNTING AND FINANCE... I HAVE TO MAKE THESIS NOW.....I NEED A TOPIC FOR MY THESIS...KINDLY HELP ME.... THE TOPIC SHOULD ME RELATED TO COST ACCOUNTING... |
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HERA BABY
Unregistered Trainee
Pakistan
20 Posts |
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HERA BABY
Unregistered Trainee
Pakistan
20 Posts |
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imran Hasnain
Junior
United Arab Emirates
86 Posts |
Posted - Aug 20 2011 : 01:12:26 AM
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There is an institute in Pakistan which is offering CPA qualification. The name of the institute is Institute of Certified Public Accountants of Pakistan(ICPAP)
Anyone who want to do CPA can do it from ICPAP.
The address of www.icpap.com.pk
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Rashdi
Unregistered Trainee
Pakistan
3 Posts |
Posted - Aug 21 2011 : 6:28:36 PM
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I Want to get information about ACMA anybody guide me where i start cos i already passed MBA finance
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jack520
Unregistered Trainee
China
2 Posts |
Posted - Sep 02 2011 : 07:18:05 AM
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quote:
Originally posted by HERA BABY
plz give ur precious advice and draw backs on thz topic plz
http://www.accountancy.com.pk/forum/topic.asp?[url=http://www.coachpursesreview.com/]Coach Purses[/url]TOPIC_ID=25508
I am a new here ,look forward to make more friends here ,thank you. |
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kamal Alvi
Unregistered Trainee
Pakistan
1 Posts |
Posted - Sep 28 2011 : 9:58:31 PM
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| Salaam to All. This is Kamal Alvi. CISA Qualified and SAP coordinator.I am gonna Join As Resident Auditor. Presently working as Senior Auditor. Brief Intro with u all. InshahAllah u all meet me in this forum in future. Regards to all. |
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qryasser
Unregistered Trainee
11 Posts |
Posted - Sep 30 2011 : 5:30:49 PM
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| beaker is best one.. |
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CPA in Pakistan
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