With the CPA designation in hand, numerous specialized jobs will become available to you such as auditor, consultant, tax expert, and even chief financial officer. The highest certificate is an 'Unrestricted tonnage' certificate, which allows a Captain to command ships of any size without any limitations. The need for institutions of higher education to go back to their roots and provide a competent education that meets the needs of their diverse students bodies, promoting citizenship, socialization,
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