For correspondence:-  A. Imoisi   Email: mcanthonyby@yahoo.co.uk

Citation: Imoisi AI, Iyafekhe C, Ezeibekwe FO. . Account Tax Rev ; ():- doi:

© The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..