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ISSN: 2600-9161 (Print)
ISSN: 2590-406X (Online)

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Centre for Professional Development (IPNCPD)
National Accounting Institute
Accountant General’s Department of Malaysia
Level 1 Tower 2, Wisma Mustapha Kamal, Neocyber, Cyber 12,
63000 Cyberjaya, Malaysia

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