Monday, 18 October 2004  
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Relevance of foreign accountancy qualifications

We produce our own medical professionals, lawyers, engineers, surveyors, architects and in the more recent past IT professionals.

Then the big question arises as to why we spend billions of rupees in terms of foreign currency every year for acquiring foreign accountancy qualifications when we have the Institute of Chartered Accountants, the Society of Certified Management Accountants and the Association of Accounting Technicians.

In modern accountancy concepts such management accounting and finance are adequately covered by the syllabi of our local institutes.

Further accountancy education includes numerous country specific areas such as taxation, company law, other commercial laws, accounting standards and so on.

The British qualifications cover only British country specific areas.

Mostly the children of affluent segment of the society can afford to do these foreign accountancy courses.

These foreign institutes having exposure to massive funds locally and abroad carry out large scale publicity campaign to promote their qualifications misleading the gullible parents, students and the business community as to their relevance for this country.

The foreign institutes do not allow an equal level playing field for the local institutes. The result is social inequality and social injustice because underprivileged talented students who follow local accountancy courses are denied opportunities in the job market due to the massive publicity campaign carried out by CIMA and other foreign institutes.

Allowing the foreign accountancy institutes to have a free hand in this country will surely defeat the very purpose for which local accountancy bodies were set up.

Therefore, there is an urgent need for the authorities concerned to take appropriate measures to correct the unequal level playing field in accountancy education in this country. This will also contribute immensely towards the accomplishment of the Government's goals of social justice and fair play.

G. B. SENARATNE - Colombo 4.

Officers and cheats

We read in the daily papers some shocking news of officers, specially the senior Army officers charged with cheating and accumulating money illegally and another accused of hijacking a vehicle.

All these are pointing to very senior officers, who are supposed to set an example to the rank and file who have gone to the extent of acting like common criminals.

These officers are supposed to maintain a high standard of discipline to maintain an efficient army have gone down to a shameful state.

They must be ashamed of themselves for bringing down the reputation of a senior service in Sri Lanka.

One should know that these are a couple of cases which have seen the light of the day, who knows how many other cases that had escaped the net and leading a luxury life in retirement with guilty conscience.

As a rule, all officers prior going on retirement should declare their assets after this only the retirement benefits should be granted. Those officers whom they may be, whether still in service or had gone on retirement should be ashamed of themselves if they had cheated and acquired funds through unlawful means.

C. M. MAYADEEN - Colombo 3.

Ramadhan

Ramadhan is the ninth month of the Arabic and Islamic calendar. The word Ramadhan originally meant 'great heat', a description derived in the pre-Islamic solar calendar. The month of Ramadhan, where in the Quran was sent down to be guidance to the people.

"(Fasting) for a fixed number of days; but if any of you is ill or on a journey the prescribed number (should be made up) from days later. For those who can do it (with hardship) is a ransom the feeding of one that is indigent. But he that will give more of his own free will it is better for him and it is better for you that ye fast it ye only knew". (2:184)

Sighting of the moon is necessary for ascertaining the beginning of Ramadhan and its end. However, following the accurate calculations that are available these days could serve as an important guidance as to when the moon will be visible.

Therefore if a calendar is based on these calculations, it is most likely that the dates will be found to be accurate when checked against actual sighting of the moon.

When Allah specified particularly timings for particular acts of worship, He related those timings to signs that can be determined in any society or community; regardless of its stage of development.

The same commandment applies to all generations in all situations.

Hence, it has to be defined easily and clearly without confusion. For this reason, He made prayers dependent on clear physical signs related to the situation of the sun in the sky or similar signals. Thus, Fajr prayer begins with the break of dawn and ends at sunrise.

Time for Zuhr prayer begins around mid day, when the sun is at its highest point in the sky. Its time ends when the shade of any object is slightly over its length or height.

That is the point where the time for Asr starts and it ends at sunset, when it is time for Maghreb. Similarly, pilgrimage has its own timings which are clearly definable. Every duty of pilgrimage must be fulfilled within the time range allowed for it.

With regard to fasting, Allah has given us similarly clear signs. The month starts when we are able to see the new moon after sunset. The month of Ramadhan ends with the same signal.

A day of fasting ends at sunset but it begins when we are able to see "the brightness of the day against the darkness of the night".

This is a clear signal of the break of dawn and it is, at the same time, the signal of Fajr prayer and the start of the day of fasting.

Ramadhan is a month of restraint from excesses. A month to tone down, day-to-day luxuries and helps to discover the priorities of life.

It is a timely period this year 2004, the fast would begin in mid October and we in Sri Lanka would be able to undergo this said restraint practice and help the administration of this country to ease their burden to overcome the economic problem.

"Ramadhan is the (month) in which was sent down the Qur'an as a guide to mankind also clear (Signs) for guidance and judgment (between right and wrong). So everyone of you who is present (at his home) during that month should spend it in fasting but if anyone is ill or on a journey the prescribed period (should be made up) by days later.

Allah intends every facility for you. He does not want to put you to difficulties. (He wants you) to complete the prescribed period and to glorify Him in that He has guided you; and perchance ye shall be grateful." (2:185)

The first revelation of Quran was made by the Angel Jibreel (alai) to the Holy Prophet Muhammad (sal) in the month of Ramadhan at Mount Hira in Arafat.

Fasting was made obligatory for Muslims in the 2nd year of Hijra. It is one of the five duties to be performed by all Muslims according to the Islamic Shariah.

When you fast the month of Ramadhan, you are rewarded for fasting ten months. When you complete the six days fast in Shawwal, you are rewarded for fasting 60 days.

Ramadhan is the month in which one gets the opportunity to worship Allah extensively, spend lavishly in charities, do Remembrance of Allah (Zikr - 1 - llahi) and do perform other acts of virtue which become the source of taking him to paradise.

The war in the Islamic history called the battle of Badr was held during the month Ramadhan. May Allah bless all those who undertakes to fast, to benefit from their fasting enjoy spiritual elevation Insha Allah.

This blessed month is a reminder of a given reality that the Muslims are all one compact Ummah.

The spiritual enlightenment we achieve this month we should strive to maintain always. Let us continue to live with the remembrance of Allah, every moment everyday and not to decline in ways to seek Allah's mercy and blessings.

T. H. USOOF - Nugegoda.

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