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AccountantTerms
> Accrual Method Of Accounting
In the context of a financial audit, audit findings represent weaknesses or deficiencies in internal controls, or instances of noncompliance with applicable laws and regulations, that are presented in an audit report.
> Base Adjustment
Adjustments made to the initial base level budget to reflect total base level funding available to the agency. The list of acceptable base level technical and policy adjustments are included in the biennial budget instructions. Adjustments are generally made on a technical or policy basis. Examples of technical adjustments are one-time appropriations and program sunsets. Examples of policy adjustments are salary increases and space rental changes.
St. Kitts-Nevis to Host 2007 Conference of Chartered Accountants
On Sunday 11th June a delegation of Chartered Accountants from the St. Kitts and Nevis Branch of the Institute of Chartered Accountants of the Eastern Caribbean (ICAEC) returned to the Federation after attending the 24th Annual Conference of the Institute of Certified Accountants of the Caribbean (ICAC), which was held in Barbados June 8-10 2006.
The Annual Conference was held under the theme Sharpening the Edge and was attended by over 400 delegates from the Caribbean, and representatives from the Certified General Accountants (CGA) of Canada, Association of Certified Chartered Accountants (ACCA) of the UK. The Conference programme was aimed at providing tools for Accountants in the region to demonstrate the highest qualities of professionalism as they carry out their roles in the industry, private practice or in government. The keynote address was delivered by the Prime Minister of Barbados, Mr. Owen Arthur who challenged the Accountants to provide the quality of service that will enable the region to meet the current challenges.
The Institute of Chartered Accountants of the Caribbean (ICAC) is headquartered in Jamaica. It has a. membership of over 2,400 Chartered Accountants and affiliates. The ICAC Conference which is held annually will be hosted by St. Kitts and Nevis in June 2007. In addressing the delegates at the 2006 Conference, President of the St. Kitts-Nevis Branch, Donald Thompson urged the delegates to attend the 2007 Conference and to take the opportunity to enjoy the beauty and the charm of the twin island Federation. From the overwhelming response of the delegates it is anticipated that the 2007 Conference will be one of the biggest ever.
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