Later on, a committee established by the CICA and AICPA was founded for the purpose of examining CA. This research report examined the nature, purpose, scope and fundamentals of CA. It reached the following important conclusions:
• CA shall be implemented successfully if certain conditions are met;
• CA services can be enhanced, if supported by research by academics, experimentation by practitioners as well as guidance from the authoritative bodies; and
• The demand for CA can be created due to the need for more reliable, relevant and timely information for the decision-making purposes.