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IFAC 2007 Annual Report Points to Progress on Convergence; Highlights Commitment to Developing Nations  Last Update - 12/05/2008 |
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The International Federation of Accountants (IFAC) had released its 2007 annual report, highlighting IFAC's progress in achieving international convergence, its expanding role in supporting the profession in developing nations, and its initiatives to enhance the quality of work provided by professional accountants in the public and private sectors. In addition, the report describes IFAC's consultation with and outreach to regulators, standard setters, international development agencies, and other international groups in the development and implementation of its various public interest activities.
A key feature of the report is the "Service Delivery" section, which describes IFAC services delivered against those planned in five key areas:
• Standards and guidance;
• Promoting quality;
• International collaboration;
• Representation of the accountancy profession in the public interest; and
• Information services.
Please click here for the IFAC press release.
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| Strategic and Operational Plan Issued by IFAC's International Ethics Standards Board for Accountants Last Update - 12/05/2008 |
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| _________________________________ |
Following the consideration and approval of due process by the Public Interest Oversight Board (PIOB), the International Ethics Standards Board for Accountants (IESBA), an independent standard-setting board within the International Federation of Accountants (IFAC), has issued its 2008-2009 Strategic and Operational Plan. The IESBA's strategy focuses on new projects and activities it will undertake following the completion of its current projects on independence and on improving the clarity of the IFAC Code of Ethics for Professional Accountants.
The new projects that will be started during the period covered by the strategic plan are:
• Developing additional guidance regarding the ethical responsibilities of professional accountants who encounter fraud and illegal acts; and
• Expanding the existing guidance for professional accountants who face conflicts of interest including matters such as the types of conflicts and institutional mechanisms that can safeguard confidential information, and assistance on managing conflicts.
Please click here for the IFAC press release.
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| Seminar: FRS Disclosure Requirements Last Update - 15/05/2008 |
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| To update participants on the latest disclosure requirements effective 1.1.2008 relating to the preparation of Corporate Financial Reports for non-listed companies, excluding matters specifically relating to companies in the financial sectors |
Seminar Outline:
FRS 1: PRESENTATION OF FINANCIAL STATEMENTS
FRS 2: INVENTORIES
FRS 7: CASH FLOW STATEMENTS
FRS 8: ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS
FRS 10: EVENTS AFTER THE BALANCE SHEET DATE
FRS 11: CONSTRUCTION CONTRACTS
FRS 12: INCOME TAXES
FRS 16: PROPERTY, PLANT AND EQUIPMENT
FRS 17: LEASES
FRS18: REVENUE
FRS 19: EMPLOYEE BENEFITS
FRS 20: ACCOUNTING FOR GOVERNMENT GRANTS
FRS 21: THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES
FRS 23: BORROWING COSTS
FRS 24: RELATED PARTY DISCLOSURES
FRS 27: CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
FRS 28: INVESTMENTS IN ASSOCIATES
FRS 31: INTERESTS IN JOINT VENTURES
FRS 32: FINANCIAL INSTRUMENTS: PRESENTATION
FRS 36: IMPAIRMENT OF ASSETS
FRS 37: PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS
FRS 38: INTANGIBLE ASSETS
FRS 40: INVESTMENT PROPERTY
FRS 103: BUSINESS COMBINATIONS
FRS 105: NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUING OPERATIONS
Extracts of selected financial statements of listed companies with best practices will be provided.
Intended For:
Accountants who wish to learn about the latest disclosure requirements especially those practiced by award-winning listed companies in Singapore.
Seminar Leader:
Mr Sardool Singh
Date:
27 June 2008 (7 ICPAS CPE hours)
Time:
9am to 5pm
Venue:
Singapore Accountancy Academy (City Campus)
6 Raffles Quay #23-00
Singapore 048580
For more information on this seminar, click here.
For a list of new CPE seminars, click here
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| Seminar: Summary of Changes in FRSs From 2008 Last Update - 29/04/2008 |
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| Review of the recent changes to FRSs and Interpretations of FRS, which are effective for the financial periods beginning on and after 2008. |
Seminar Outline:
1. Revised FRS 1 - Presentation of Financial Statements
· Effective 1 January 2009
2. FRS 23 - Borrowing Costs
· Effective 1 January 2009
3. FRS 27 – Consolidated and separate Financial Statements
· Effective 1 July 2009
4. FRS 103 - Business Combinations
· Effective 1 July 2009
5. FRS 107 - Financial Instruments: Disclosures
· Effective 1 January 2008
6. INT FRS 113 - Customer Loyalty Programmes
· Effective 1 July 2008
Intended For:
Accountants & Auditors who need to be aware of the changes affecting the financial statements.
Seminar Leader:
Mr Sardool Singh
Date:
30 May 2008 (7 ICPAS CPE hours)
Time:
9am to 5pm
Venue:
Singapore Accountancy Academy (City Campus)
6 Raffles Quay#23-00 Singapore 048580
For Registration:
Please refer to the following web-link:
http://www.icpas.org.sg/cpe/public/viewSession.aspx?SeminarId=134
For more information on this seminar, click here.
For a list of new CPE seminars, click here
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| Seminar: Ethical Dilemma & Professional Accountants Last Update - 25/04/2008 |
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| Professional accountants inevitably would be faced with circumstances that threaten their compliance with ethical principles. |
Professional accountants inevitably would be faced with circumstances that threaten their compliance with ethical principles. For example, a professional accountant in business may face pressure to:
· Act contrary to law or regulation.
· Act contrary to technical or professional standards.
· Facilitate unethical or illegal earnings management strategies.
This seminar aims to provide professional accountants with an understanding of a conceptual framework that is based on IFAC Code of Ethics and the application of this conceptual framework:
· To identify threats to compliance with the fundamental principles,
· To evaluate their significance and,
· If such threats are other than clearly insignificant - to apply safeguards to eliminate them or reduce them to an acceptable level such that compliance with the ethical principles is not compromised.
Seminar Outline:
Fundamental Principles:
The fundamental principles of professional ethics for professional accountants:
· Confidentiality
· Integrity
· Objectivity
· Professional due and competence
· Professional behaviour
Threats to Compliance with Fundamental Principles
The conceptual framework provides guidance on fundamental ethical principles. Professional accountants are required to apply this conceptual framework to identify threats to compliance with the fundamental principles, to evaluate their significance and, if such threats are other than clearly insignificant - to apply safeguards to eliminate them or reduce them to an acceptable level such that compliance with the fundamental principles is not compromised.
Many threats fall into the following categories:
(a) Self-interest;
(b) Self-review;
(c) Advocacy;
(d) Familiarity; and
(e) Intimidation.
Case Scenarios:
· Potential Conflicts
· Preparation and Reporting of Information
· Acting with Sufficient Expertise
· Financial Interests
· Inducements
Intended Participants:
Professional accountants in industry and commerce
Trainer:
Daniel Chee, FCPA Singapore
Date:
25 June 2008 (3.5 ICPAS CPE hours)
Time:
1.30 pm to 5.15 pm
Venue:
Singapore Accountancy Academy (City Campus)
6 Raffles Quay #23-00
Singapore 048580
For Registration:
Please refer to the following web-link:
http://www.icpas.org.sg/cpe/public/seminarlisting.aspx?BookletId=32&IntakeId=21
For more information on this seminar, click here.
For a list of new CPE seminars, click here
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| Seminar - FRS 12: Income Taxes Last Update - 05/05/2008 |
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| This seminar is designed to enable participants to acquire a good understanding of the concept of deferred taxation and the requirements of FRS 12 |
Seminar Objective:
This seminar is designed to enable participants to:
· Acquire a good understanding of the concept of deferred taxation and the requirements of FRS 12
· Apply the principles of deferred taxation in the computation of deferred tax
· Prepare financial statements disclosure for deferred taxation
Seminar Outline
. The Concept of Deferred Taxation
· Temporary Differences – Definition & Determination
· Carry Amounts & Tax Bases - Definition & Determination
· Measurement of Deferred Tax
· Accounting for Deferred Tax
· Tax Losses and Deferred Tax Assets
· Disclosure Requirements/ Presentation in Financial Statements
· Case studies
Intended For:
Accountants, external auditors and individuals who need to understand the concept and techniques of computing deferred taxation.
Speaker:
Mr Lai Seng Kwoon
Date:
23 May 2008 (7 ICPAS CPE hours)
Time:
9am – 5pm
Venue:
Singapore Accountancy Academy (City Campus)
6 Raffles Quay #23-00
Singapore 048580
For Registration -
Please refer to the following link: http://www.icpas.org.sg/cpe/public/viewSession.aspx?SeminarId=98
For more information on this seminar, click here.
For a list of new CPE seminars, click here
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| John C Maxwell (Live In Person!) - Building The Leadership Team for Outstanding Results Last Update - 07/05/2008 |
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| "Your greatest potential isn't in your leadership, it's your ability to take people with leadership potential and help them become successful leaders" - John C. Maxwell |
John C. Maxwell 's work has influenced and changed many people's lives and this event is a rare opportunity to see him in person. His charisma, passion and deep insights on leadership will inspire many leaders - both potential and existing to lift their leadership capabilities to higher levels. Leadership is a key success factor for both nation building and organizational success.
SAA is supporting ITD in bringing you the seminar on "Building The Leadership Team for Outstanding Results" to be presented by John C. Maxwell.
Kuala Lumpur 13 June 2008 • Sheraton Subang Hotel
Ho Chi Minh City 16 June 2008 • Equatorial Hotel
Bangkok 17 June 2008 • The Landmark Bangkok
ICPAS Members will enjoy a discount of USD$50 off the Early Bird / Normal Rate. (Please quote "ICPAS Member" in the registration form to enjoy the preferential rate.) Please note that the pricing for Singaporeans is based on USD currency depending on the location. The discount is not applicable for the group package.
8 ICPAS CPE Hours will be awarded for this seminar.
For enquiries, please contact ITD @ +604 262 6720 or jackie@itd.com.my |
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| IASB Discussion paper: IAS 19 Employee Benefits Last Update - 17/04/2008 |
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| _________________________________ |
The International Accounting Standards Board (IASB) has published a discussion paper on IAS 19 (Employee Benefits). The paper sets out the IASB’s preliminary views on how the accounting for some post-employment benefits, including pensions, could be improved.
The discussion paper, addresses the main concerns expressed by a wide range of interested parties that the accounting model set out in IAS 19 is inadequate and should be reviewed. Constituents have pointed out that:
• The deferral of the recognition of gains and losses leads to misleading figures in the statement of financial position;
• The multiple options for deferring recognition leaf to poor comparability across companies;
• The lack of clarity in the definitions of benefit promises lead to inconsistencies and poor comparability for those benefit promises that include a promised return on contributions linked to an asset or index;
• The required measurement method is inadequate for those benefit promises that include a promised return on contributions linked to an asset or index.
The IASB’s preliminary views on how to address those main issues are:
• To remove the options for deferred recognition of gains and losses in defined benefit plans
• To introduce a new classification of benefit promises into contribution-based promises and defined benefit promises, with a new measurement attribute for contribution-based promises
Please click here for the IASB press release.
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| Auditing Pronouncements Last Update - 16/04/2008 |
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| _________________________________________ |
Revised sample auditor’s report on EDAS Scheme (EDB) (Appendix 5A of Audit Guidance Statement (AGS) 1 Sample Auditor’s Reports)
The revision is on the addition of a claim period in the sample auditor’s report.
Consequential amendments arising from the amended SSA 700 – SSA 800, SSRSs and SSREs
Arising from the amended Singapore Standard on Auditing (SSA) 700 The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements issued in March 2008, consequential amendments had been made to the illustrative auditor’s reports found in SSA 800, SSRSs 4400 and 4410, and SSREs 2400 and 2410. The amendments were on the new audit signoffs of “Public Accountants and Certified Public Accountants”. Further amendments had been made to SSREs 2400 and 2410 as indicated below.
AGS 1 would be amended at a later date.
Amendments to SSREs 2400 and 2410
Amendments had been made to the following Singapore Standards on Review Engagements (SSREs) to clarify to which engagements each respectively is to be applied:
• SSRE 2400, Engagements to Review Financial Statements; and
• SSRE 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity.
The effect of the amendments may be summarised as making it clear that:
• Reviews of historical financial information by a practitioner other than the entity’s auditor fall under SSRE 2400;
• Reviews of historical financial information by the entity’s auditor fall under SSRE 2410; and
• Reviews of other historical information fall under SSAE 3000.
The amendments are effective immediately; that is, they apply to review engagements commenced by a practitioner on or after the date of publication of these amendments.
Revised and/or redrafted clarity Singapore Standards on Auditing (SSAs)
The following SSAs issued are based on the clarity International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC):
• SSA 600 (Revised and Redrafted), Special Considerations - Audits of Group Financial Statement (Including the Work of Component Auditors)
• SSA 230 (Redrafted), Audit Documentation
• SSA 260 (Revised and Redrafted), Communication with Those Charged with Governance
• SSA 720 (Redrafted), The Auditor's Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
• SSA 540 (Revised and Redrafted), Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures; and conforming amendments to SSA 240 (Redrafted), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
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| IFAC Seeks Comments on Proposed Translation Strategy Last Update - 11/04/2008 |
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| _________________________________________ |
To increase the accessibility of its standards and guidance to accountants worldwide, the International Federation of Accountants (IFAC) Board has approved a proposal to move to one quality translation of IFAC standards per language and to consult with IFAC members, associates and other interested parties on the process to achieve this. As a result, IFAC has released a consultation paper entitled Translation of IFAC Standards that outlines a proposed translation process. The new process is designed to facilitate the ability of member bodies and other qualified organizations to translate IFAC standards and to ensure the timeliness and quality of such translations.
The consultation paper can be viewed at http://www.ifac.org/eds. Comments are requested by 30 June 2008 and may be submitted by email to translations@ifac.org. They can also be faxed to the attention of the Director, Quality Assurance and Member Body Relations at +1 (212) 286-9570, or mailed to IFAC, 545 Fifth Avenue, 14th Floor, New York, NY USA 10017. All comments will be considered a matter of public record and will ultimately be posted on the IFAC website.
Please click here for the IFAC press release. |
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| Asia Pacific Law, Tax & Accounting Forum 2008 Last Update - 04/04/2008 |
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| Singapore Accountancy Academy (SAA) is offering a series of seminars on “Asia Pacific Law, Tax & Accounting Forum 2008”, in collaboration with ConventionPro International (CPI). |
For more information on this seminar, click here.
For a list of new CPE seminars, click here |
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| IASB Discussion Paper: Reducing Complexity in Reporting Financial Instruments Last Update - 24/03/2008 |
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The International Accounting Standards Board (IASB) has issued a discussion paper: Reducing Complexity in Reporting Financial Instruments.
The discussion paper analyses the main causes of complexity in reporting financial instruments and proposes possible intermediate approaches to address some of them. Those approaches seek to improve and simplify measurement and hedge accounting by amending or replacing the existing requirements. Furthermore, the discussion paper sets out the arguments for and against a possible long term approach that would use one measurement method for all types of financial instruments in the scope of a financial instruments standard.
Please click here for the IASB press release.
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| Hyperlinks to Singapore Budget Commentaries 2008 Prepared by Accounting Firms Last Update - 19/02/2008 |
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| The Institute has created hyperlinks to the web pages of some accounting firms containing commentaries and synopses of the Singapore Budget 2008 The hyperlinks are as follows: |
Deloitte & Touche - Singapore Budget Commentary 2008
(www.deloitte.com/dtt/budget/0,1004,sid%253D41718%2526cid%253D74452,00.html)
Ernst & Young - Singapore Budget 2008 Synopsis
(www.ey.com/GLOBAL/content.nsf/Singapore/Singapore_Budget_2008)
KPMG – Budget 2008 Commentary
(www.kpmg.com.sg/publications/tax_Budget2008.html)
PricewaterhouseCoopers - Budget Commentary 2008 – Singapore
(www.pwc.com/extweb/pwcpublications.nsf/docid/8f6039ff6aa880d8ca256d82000d83c1)
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| IASB publishes a discussion paper on financial instruments with characteristics of equity Last Update - 05/03/2008 |
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IASB publishes a discussion paper on financial instruments with characteristics of equity
The International Accounting Standards Board (IASB) has issued a discussion paper on the distinction between equity financial instruments and other financial instruments (non-equity instruments).
The discussion paper is the first stage of the IASB’s project to improve and simplify the requirements in IAS 32 Financial Instruments: Presentation. Stakeholders around the world have raised two broad classes of criticisms of the current requirements:
• the principles in IAS 32 are difficult to apply
• the application of those principles can result in an inappropriate classification of some financial instruments
Please click here for the IASB press release.
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| FSRC observations - 01.02.07 - 31.12.07 Last Update - 28/01/2008 |
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| The Financial Statements Review Committee of the Institute has compiled a list of frequently occurring non-compliance points based on its review of audited financial statements for financial periods ended between 31 December 2005 and 31 December 2006.
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| For more details, please click here. |
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| IFAC Guide to Using ISAs in the Audit of SMEs Launched Last Update - 27/12/2007 |
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| ************************************ |
The IFAC Small and Medium Practices (SMP) Committee has just released an implementation guide entitled 'Guide to Using ISAs in the Audit of SMEs'.
Please click below for the IFAC Guide. |
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| INSOL International Press Release Last Update - 31/12/2007 |
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| ************************************* |
On 1 October 2008 INSOL International will launch its new Global Insolvency Practice Course. The qualification received will bestow a Fellowship from INSOL International. The Global Insolvency Practice Course is a result of the large interest that the INSOL membership demonstrated for an advanced educational qualification focusing on international insolvency.
Please click below for INSOL International Press Release. |
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| Change of ACRA's Helpdesk Operating Hours Last Update - 07/01/2008 |
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The Accounting and Corporate Regulatory Authority (ACRA) has noted that the demand for their helpdesk services during off peak hours is very low and, thus, has decided to change its operating hours of the helpdesk services as follows:
Mondays to Fridays: 8am to 7pm
Saturdays: 8am to 1pm
Closed on Sundays and Public Holidays
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| INVITATION TO JOIN THE INSOLVENCY PRACTITIONERS ASSOCIATION OF SINGAPORE LIMITED (IPAS) Last Update - 22/12/2006 |
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| Pursuant to the recommendations of the Company Legislation and Regulatory Framework Committee, the Insolvency Practitioners Association of Singapore Limited (IPAS) was incorporated on 12 April 2005 with the support of the Institute of Certified Public Accountants of Singapore (ICPAS), the Law Society of Singapore (Lawsoc) and the Official Receiver and Official Assignee. The shareholders of IPAS are ICPAS and the Lawsoc. |
IPAS cordially invites you to apply to be an Associate or a Fellow of IPAS.
Please click here for the invitation letter and application form.
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| HYPERLINKS TO ILLUSTRATIVE FINANCIAL STATEMENTS PREPARED BY ACCOUNTING FIRMS Last Update - 23/08/2004 |
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The Institute has created hyperlinks to the web pages of some accounting firms which contain illustrative annual reports that provide a practical working model for the preparation of annual financial statements. Members are to note that these are merely examples for illustrative and guidance purposes only and are not definitive statements. The hyperlinks are as follows (you may simply click on the links or alternatively, you can copy and paste the following urls onto the address bar of your browser and press "Enter"):
Deloitte & Touche (Specimen Financial Statements - IFRS Model):
http://www.deloitte.com/dtt/article/0,2297,sid%253D42393%2526cid%253D55950,00.html
Ernst & Young:
http://www.ey.com/global/content.nsf/Singapore/Assurance_&_Advisory_Business_Library
KPMG:
http://www.kpmg.com.sg/sifs.html
PricewaterhouseCoopers:
http://www.pwcglobal.com/extweb/manissue.nsf/docid/CEDB30400CE61D71CA256DF80020F1C8 |
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| INVITATION TO JOIN THE SINGAPORE INSTITUTE OF TAXATION LIMITED (“INSTITUTE”) Last Update - 09/02/2007 |
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| The Singapore Institute of Taxation Limited (SIT) was set up with the aim to be the premier professional body for the taxation profession in Singapore. SIT is a joint effort of the Institute of Certified Public Accountants of Singapore (ICPAS), the Law Society of Singapore (Lawsoc) and the Nanyang Technological University (NTU). |
The Institute has been incorporated with the objectives, inter alia, to provide a corporate identity and an organisation for taxation professionals, to promote the improvement of the general ability, education, technical knowledge and effectiveness of persons engaged in taxation work and as well as to regulate the professional standards of taxation practitioners.
The benefits and privileges of being an associate or a fellow of the Institute include:
. Associateship/Fellowship status with right to use a taxation professional designation.
. Affiliation with a taxation professional body.
. Access to journals, technical articles, tax practice notes and news from the Institute.
. Opportunity to take part in the technical, continuing professional development and other activities organised by the Institute.
. Priority booking and concessionary rates at seminars and conferences.
SIT cordially invites you to apply to be an Associate or a Fellow of SIT.
Please click here for the invitation letter and application form.
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| CHANGES TO FORM C FILING DEADLINE AND INSTALMENT PAYMENT OF TAX BASED ON ESTIMATED CHARGEABLE INCOME Last Update - 12/12/2006 |
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| IRAS has made some changes to the Form C Filing deadline, following ICPAS dialogue sessions with IRAS. |
For YA 2008, the statutory filing deadline will be changed to 30 November 2008. With effect from the Year of Assessment 2009 and thereafter, the statutory deadline will be 31 October of the relevant year. No extension beyond the deadline will be granted.
With regards to the instalment payment of the tax based on ECI submitted, there will be no change in the number allowed for the Year of Assessment 2007. Please refer to attached file for the number of instalments allowed to e-filers and paper-filers of ECI for Year of Assessment 2008.
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| RAP 6 Accounting and Reporting by Charities Last Update - 26/01/2007 |
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| RAP 6 Accounting and Reporting by Charities |
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| FSRC Observations - 01.02.06 - 31.01.07 Last Update - 28/02/2007 |
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The Financial Statements Review Committee of the Institute has compiled a list of frequently occurring non-compliance points based on its review of audited financial statements for financial periods ended 31 December 2004 & 31 December 2005. For more details, please click here.
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| SME REBATE SCHEME Last Update - 04/07/2007 |
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The SME Rebate Scheme is a 2-year assistance scheme to help locally registered SMEs adjust to rising business costs.
You are invited to apply for the scheme at the website www.smerebate.gov.sg if your firm meets the following criteria:-
i) For a non-manufacturing firm:
- Business must be registered in Singapore.
- Fixed Asset Investment (FAI) of less than S$15 million.
- Not more than 200 employees.
ii) For a manufacturing firm:
- Business must be registered in Singapore.
- Fixed Asset Investment (FAI) of less than S$15 million.
There will be two application periods:-
i) 1st Application Period
- 1 July 2007 – 31 July 2008
- Firms that apply in the 1st Application Period will qualify for the rebates in both years of the scheme. They need not reapply in the 2nd Application Period.
ii) 2nd Application Period
- 1 August 2008 – 31 July 2009
- Firms that only apply in the 2nd Application Period will only be eligible for the rebates paid out for the Second Year of the scheme.
The payment of the rebates will be on an annual reimbursement basis. Eligible firms will receive notification letters from CPF Board indicating the date and amount of payment.
Please visit the SME Rebate Scheme website (www.smerebate.gov.sg) for more information. |
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| PRACTICE DIRECTION 6 - PRACTICAL EXPERIENCE REQUIREMENTS FOR REGISTRATION AS A PUBLIC ACCOUNTANT & NEW FEES Last Update - 27/11/2007 |
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The Accounting and Corporate Regulatory Authority (ACRA) has informed that the practical experience requirements for registration as a public accountant have changed for applicants who passed their professional examinations before 1 April 2004, and who plan to submit their application on or after 15 November 2010.
From 15 November 2010, applicants who passed their professional examinations before 1 April 2004 will need to have fulfilled the same practical experience requirements that apply to applicants who passed their professional examinations after 1 April 2004. The main change will be that applicants must have fulfilled a mandatory two years of structured practical experience.
To give applicants adequate time to meet the new requirements, the change will only apply to applications submitted on or after 15 November 2010.
The information is available in ACRA’s Practice Direction 6 of 2007.
Please click here for the Practice Direction. |
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