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Berdasarkan Badan Perakaunan yang dinyatakan, jelaskan serba sedikit latar belakang dan fungsi bagi setiap Badan Perakaunan tersebut.

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ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS (ACCA) 

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ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS (ACCA) 

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INSTITUT AKAUNTAN AWAM BERTAULIAH MALAYSIA (MICPA) 

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INSTITUT AKAUNTAN AWAM BERTAULIAH MALAYSIA (MICPA) 

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CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (CIMA) 

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CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (CIMA) 

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LEMBAGA PIAWAIAN PERAKAUNAN MALAYSIA (MASB) 

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LEMBAGA PIAWAIAN PERAKAUNAN MALAYSIA (MASB) 