Daniel w. Njuguna is a Bcom Graduate (Accounting option-1st Class) from Mt. Kenya University. He is also a qualified accountant holding a CPAK and is a member of ICPAK. He has worked in various capacities including being a Finance Manager in a financial institution, Lecturing in Advanced Public Finance and Taxation, Advanced Auditing and Assurance, Auditing and Assurance, Strategy Governance and Ethics, Principles of Management, and Communication Skills; and has also audited in audit firms and financial institutions.