The job of the Chartered Accountant has become more sophisticated because of the vast growth in the Nigerian economy in the last decade and the complexity of the modern business organisations. The modern day Chartered Accountant for instance, not only expresses an opinion on the accuracy and fairness of financial statements, but also advises management on the viability of investment projects, tax matters and renders specialised management advisory services, etc. In many cases, he is called upon to serve the nation as a member of a special investigation panel. In performing these functions, he requires the assistance of trained and able accounting technicians.