The abbreviations used in the foregoing paragraphs represent the following:

Professional Abbreviations
ACCA(UK) ACA(Pak) ACIS (Pak) APA(Pak) ACMA(UK) IMA(USA) SMA(Canada) CGA(Canada) IIA(USA) DAIBP Association of Chartered Certified Accountants of United Kingdom Associate Member of Institute of Chartered Accountants of Pakistan Associate Member of Institute of Corporate Secretaries of Pakistan Associate Member of Institute of Public Finance Accountants of Pakistan Associate Member of Chartered Institute of Management Accountants of United Kingdom Institute of Management Accountants (USA) The Society of Management Accountants of Canada Certified General Accountants, Canada The Institute of Internal Auditors (USA) Diploma Associate of the Institute of Bankers of Pakistan