The training of accountants is very vital in the process of national development. This is because of the role accountants play in monitoring and managing the financial resources of organizations. In Kenya accountants are trained either in Government or Private training institutions, notwithstanding the fact that there are those who study privately. Thus there is great expectation from the public on the certification of accountants and how they do their job. Although there are various levels of training accountants, for one to be fully qualified one has to start at least at KATCI, the basis of...