• ISSN:2971-7930 (E) == ISSN:0189-0662 (Print)

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Manuscript should be written in English ( if it is written in French, English translation must be included).

The manuscript should not be more than 16 pages on A4 type paper with 1 inch margin for the top and bottom while the rightand left hands margin should take 1.25 inches each.

The reference should be in the current APA style. Times New Roman with 12 font size of one and halfline spacing are to be adopted. There should be separate cover page to contain the title of thework, the author(s) full names and titles, addresses, institutional affiliation, phone number and email address and abstract of the work should not be more than 300 words. The key words of four to six words should also be included in alphabetical order. Microsoft words should be used. The work should be structured into introduction, literature review, Methodology, Results, Discussion and Conclusion.

References and Appendices (where applicable). The manuscript should be numbered consecutively on the bottom Centre. Manuscripts that do not conform to these guidelines may be return to the author for compliance before review. All manuscripts are subject to blind review by experts in the specialized area to ensurerelevance, contribution, acceptance or otherwise before final necessary action by the Editorial board of CNAJ.

Articles assessment and processing fee:
Nigeria: Five thousand Naira (N5,000.00)
Foreign: Fifty Dollars ($50)

Copyright Notice

AT The Certified National Accountant Journal, the author(s) of an article retain the copyright when it is published in the journal. The article’s author(s) may reprint it as a chapter in a book or in other publications.