卢旺达认证会计师研究所(ICPAR)是通过议会法案(2008年5月6日的法律第11/2008号法律)建立的,具有广泛的授权,以增长和规范会计行业。根据该授权,该研究所负责卢旺达该行业的录取和监管;向认证公共会计师(CPA)和执业公司注册和授予执业证书;监测遵守专业标准,其成员的调查和纪律;以及会计资格,计划和考试的交付。
(b)卢旺达认证公职人员研究所(ICPAR)运行三种类型的培训计划;培训培训师(TOT),持续专业发展(CPD)和年度培训会议(ATC)。该研究所最近进行了一项调查,以确定200名CPA成员的培训偏好。从调查中获得以下结果。96 members attend TOT 36 members attend CPD 52 members attend ATC 16 members attend TOT and ATC 16 members attend TOT and CPD 6 members attend CPD and ATC 6 members attend all the three training programs Required: (i) Represent the above information using a Venn diagram (8 Marks) (ii) Calculate the number of members who attend TOT but did not attend CPD (2 Marks) (iii) Calculate the number of members who attend ATC and CPD but did not attend