I am Charles Aimsus by name. I am a senior lecturer in Accounting department, Dorben Polytechnic Bwari Abuja. I am an OND graduate of Accounting from Auchi polytechnic Edo state, B.sc Accounting and Finance from Polytechnic of Benin, Edo state, Associate member of the Institute of Chartered Accountant of Nigeria ( ICAN), Associate member of the Institute of Taxation of Nigeria (CITN) and M.sc Accounting and Finance from Sheffield Hallam Polytechnic ( United Kingdom).