Icpa Journal of Accounting and finance is a platform through which the members of the institute of corporate and public Administrators of Nigeria,Academia,Researchers, Administrators, disseminate scholarly thoughts to aid economic development in Nigeria and world at large.The journal is designed to expand the knowledge of research sharing in forensic Accounting, Accounting, finance, and other related Fields.The journal of Accounting and finance is peer reviewed and has accepted papers on contemporary Accounting and finance. The areas covered include but not limited to forensic Accounting, financial reporting, environmental Accounting, corporate Governance, Taxation, and finger print forensic Accounting.