Income Tax. ≥ 3 years of income tax experience. AND. Any one or more of the following qualifications: Tax Academy's Income Tax Programme Level 2. ISCA's ATTS Specialist Certificate in Taxation. CPA Australia's Singapore Taxation exam. Both ACCA's "(F6) Taxation" and "(P6) Advanced Taxation" modules. (ACCA certification completed overseas isresearch, the respondents are certified tax consultants because taxpayers prefer to accept certified tax consultants' advice, especially aggressive advice (Hite and McGill, 1992). Certified tax consultants are the major players in the tax consultancy field. Nam is Managing Partner of Crowe Vietnam. He has accumulated various experiences in tax, audit and business advisory when working for several reputed audit and consulting firms since 2000 prior to setting up Crowe Vietnam in 2008. With more than 20 years of experience serving multi-national and local clients operating in varied industries, Nam