Misplaced Pages

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176-554: Christianity is the second largest religion in Egypt . The vast majority of Egyptian Christians are Copts . As of 2019, Copts in Egypt make up approximately 10 percent of the nation's population, with an estimated population of 9.5 million or 10 million. In 2018, approximately 90% of Egyptian Christians were Coptic Orthodox. The history of Egyptian Christianity dates to the Roman era as Alexandria

352-435: A metropolitan area with a population of over 20 million. On 17 November 1997, 62 people, mostly tourists, were massacred near Luxor . In late February 2005, Mubarak announced a reform of the presidential election law, paving the way for multi-candidate polls for the first time since the 1952 movement . However, the new law placed restrictions on the candidates, and led to Mubarak's easy re-election victory. Voter turnout

528-574: A republic . For a brief period between 1958 and 1961 Egypt merged with Syria to form the United Arab Republic . Egypt fought several armed conflicts with Israel in 1948 , 1956 , 1967 and 1973 , and occupied the Gaza Strip intermittently until 1967. In 1978, Egypt signed the Camp David Accords , which recognised Israel in exchange for its withdrawal from the occupied Sinai. After

704-627: A brief period of time. Until recently, Christians were required to obtain presidential approval for even minor repairs in churches. Although the law was eased in 2005 by handing down the authority of approval to the governors, and then in August 2017, the Parliament of Egypt removed the legal restrictions that limited the construction of new churches. In 2006, one person attacked three churches in Alexandria , killing one person and injuring 5–16. The attacker

880-594: A cash-crop monoculture before the end of the century, concentrating land ownership and shifting production towards international markets. Muhammad Ali annexed Northern Sudan (1820–1824), Syria (1833), and parts of Arabia and Anatolia ; but in 1841 the European powers, fearful lest he topple the Ottoman Empire itself, forced him to return most of his conquests to the Ottomans. His military ambition required him to modernise

1056-497: A clear majority of the seats for Egypt's Mostaqbal Watan ( Nation's Future ) Party, which strongly supports president El-Sisi. The party even increased its majority, partly because of new electoral rules. Accountants Cahan & Sun (2015) used archival study to find out that accountants' personal characteristics may exert a very significant impact during the audit process and further influence audit fees and audit quality. Practitioners have been portrayed in popular culture by

1232-599: A deputy to Egypt to govern for him. In 828 another Egyptian revolt broke out, and in 831 the Copts joined with native Muslims against the government. Eventually the power loss of the Abbasids in Baghdad led for general upon general to take over rule of Egypt, yet being under Abbasid allegiance, the Tulunid dynasty (868–905) and Ikhshidid dynasty (935–969) were among the most successful to defy

1408-740: A founding member of the United Nations, the Non-Aligned Movement , the Arab League , the African Union , Organisation of Islamic Cooperation , World Youth Forum , and a member of BRICS . The English name "Egypt" is derived from the Ancient Greek " Aígyptos " (" Αἴγυπτος "), via Middle French "Egypte" and Latin " Aegyptus ". It is reflected in early Greek Linear B tablets as "a-ku-pi-ti-yo". The adjective "aigýpti-"/"aigýptios"

1584-564: A full account to Leo, Pope of Rome . Eutyches appealed to Dioscorus, Pope of Alexandria , who, under the impression that Eutyches had repented, held his own synod annulling Flavian's ruling and absolving Eutyches. The Emperor Theodosius II convened a council, the Second Council of Ephesus , in which Dioscorus reinstated Eutyches and deposed Flavian, as well as Eusebius of Dorylaeum , Theoderet of Cyrrus , Ibas of Edessa , and Domnus II of Antioch . Flavian died shortly afterward, and Dioscorus

1760-594: A member of the ICASL. A Certified management account also must be a member of the Institute of Management Accountants of Sri Lanka (designatory letters ACMA or FCMA). In Austria, the accountancy profession is regulated by the Bilanzbuchhaltungsgesetz 2006 (BibuG – Management Accountancy Law). In Hong Kong , the accountancy industry is regulated by Hong Kong Institute of Certified Public Accountants ( HKICPA ) under

1936-455: A military unit to be reckoned with. The resentment for the military way of life eventually faded from the men and a new ideology took hold, one of nationalism and pride. It was with the help of this newly reborn martial unit that Muhammad Ali imposed his rule over Egypt. The policy that Mohammad Ali Pasha followed during his reign explains partly why the numeracy in Egypt compared to other North-African and Middle-Eastern countries increased only at

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2112-452: A minority. The community would support its poorest families and finance missions . Christianity spread throughout the large cities before the countrysides, which is why the Latin word pagan , originally meaning "rustic", came to mean non-Christian. In contrast to the wider society , Christian marriages were more stable, which allowed the number of children to increase throughout the duration of

2288-570: A new pope could not be chosen until 95 AD. This pope, Kedron , was himself martyred under the emperor Trajan . Despite this, the bishops elected a new pope, indicating that the church had such a powerful base that no amount of persecution, not even the murder of the pope himself, could overcome it. Will Durant presents some social characteristics of Christian communities in the first centuries . According to him, these communities were composed mostly of lower- and middle- class people. While some wealthier people did convert to Christianity, they remained

2464-560: A period of relevant work experience. Once admitted, members are expected to comply with ethical guidelines and gain appropriate professional experience. Chartered, Chartered Certified, Chartered Public Finance, and International Accountants engaging in practice (i.e. selling services to the public rather than acting as an employee) must gain a "practising certificate" by meeting further requirements such as purchasing adequate insurance and undergoing inspections. The ICAEW, ICAS, ICAI, ACCA and AAPA are five Recognised Supervisory Bodies ( RSB ) in

2640-791: A prominent cite for the Christian faith. Religious freedom in Egypt is hampered to varying degrees by discriminatory and restrictive government policies. Coptic Christians, being the largest religious minority in Egypt, were also negatively affected. While freedom of religion is guaranteed by the Egyptian constitution, according to Human Rights Watch , "Egyptians are able to convert to Islam generally without difficulty, but Muslims who convert to Christianity face difficulties in getting new identity papers and some have been arrested for allegedly forging such documents." The Coptic community, however, takes pains to prevent conversions from Christianity to Islam due to

2816-584: A public accountant must be a member of any professional accountancy body in Singapore. Institute of Singapore Chartered Accountants (ISCA) is the sole local accountancy body, therefore the public accountant must be a member of the ISCA. In Sri Lanka, a chartered accountant must be a member of the Institute of Chartered Accountants of Sri Lanka (designatory letters ACA or FCA). It is the sole local accountancy body, therefore to audit public companies an individual must be

2992-575: A quarter of the population in the eastern half of the Roman Empire was Christian. During the second century, the Church also fought against Gnosticism , which syncretized Christianity with the beliefs that had prevailed before it. Its monks engaged in meditation and philosophy in pursuit of spiritual knowledge ( gnosis ), which they believed could be attained solely by human effort without God's help. Gnostic beliefs were not well understood to historians until

3168-602: A remarkably small rate, as investment in further education only took place in the military and industrial sector. Muhammad Ali was succeeded briefly by his son Ibrahim (in September 1848), then by a grandson Abbas I (in November 1848), then by Said (in 1854), and Isma'il (in 1863) who encouraged science and agriculture and banned slavery in Egypt. Egypt under the Muhammad Ali dynasty remained nominally an Ottoman province. It

3344-519: A report alleging that Egypt had become an international centre for torture, where other nations send suspects for interrogation, often as part of the War on Terror . Egypt's foreign ministry quickly issued a rebuttal to this report. Constitutional changes voted on 19 March 2007 prohibited parties from using religion as a basis for political activity, allowed the drafting of a new anti-terrorism law, authorised broad police powers of arrest and surveillance, and gave

3520-527: A self-regulatory body. The Institute of Cost and Management Accountants of Pakistan (ICMAP) offers accountant studies in Pakistan. ICMAP was established under The Cost and Management Accountants Act, 1966. Pakistan Institute of Public Finance Accountants (PIPFA) is an autonomous body recognized mainly in the government sector and established under license from the Securities and Exchange Commission of Pakistan by

3696-726: A small number of Protestants among Egypt's Christian populations. This includes the Evangelical Church of Egypt (Synod of the Nile) , Pentecostals , Anglicans (about half expatriates), and the Armenian Evangelical Church . There are smaller numbers of adherents of the Christian Brethren , Free Methodist , Seventh-Day Adventist , and Churches of Christ , among others. Between 1,000 and 1,500 Jehovah's Witnesses live in Egypt. The Adventist Atlas estimated 852 members of

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3872-686: A sovereign union known as the United Arab Republic . The union was short-lived, ending in 1961 when Syria seceded. During most of its existence, the United Arab Republic was also in a loose confederation with North Yemen (or the Mutawakkilite Kingdom of Yemen), known as the United Arab States . In the early 1960s, Egypt became fully involved in the North Yemen Civil War . Despite several military moves and peace conferences,

4048-512: A true and substantial reconciliation. In 518, the new Byzantine Emperor Justin I (who accepted Chalcedon), demanded that the entire Church in the Roman Empire accept the Council's decisions. Justin ordered the replacement of all non-Chalcedonian bishops, including the patriarchs of Antioch and Alexandria. During the reign of emperor Justinian I (527–565), whose wife Theodora was non-Chalcedonian, new attempts were made towards reconciliation. One of

4224-759: Is ascribed to be the author of the Gospel of Mark . According to the Coptic tradition, Mark was born in Cyrene , a city in the Pentapolis of North Africa (now Libya ). This tradition adds that Mark returned to Pentapolis later in life, after being sent by Paul to Colossae ( Colossians 4:10; Philemon 24) and serving with him in Rome (2 Timothy 4:11); from Pentapolis he made his way to Alexandria . According to tradition, in AD 49, about 16 years after

4400-469: Is designed and graded by the American Institute of Certified Public Accountants (AICPA). A PA (sometimes referred to as LPA—Licensed Public Accountant) is licensed by the state to practice accountancy to the same extent as are CPAs, although in some states PAs are not permitted to perform audits or reviews (notably Iowa, Minnesota, Oregon, & South Carolina). A PA's ability to practice out of state

4576-559: Is directly cognate with the Biblical Hebrew Miṣráyīm (מִצְרַיִם / מִצְרָיִם), meaning "the two straits", a reference to the predynastic separation of Upper and Lower Egypt . Also mentioned in several Semitic languages as Mesru , Misir and Masar . The oldest attestation of this name for Egypt is the Akkadian "mi-iṣ-ru" ("miṣru") related to miṣru/miṣirru/miṣaru , meaning "border" or "frontier". The Neo-Assyrian Empire used

4752-606: Is due to Coptic Christianity emphasis on literacy and that Coptic Christianity encouraged the accumulation of human capital. According to tradition, the Coptic Church was founded by Mark the Evangelist , who was one of the seventy apostles chosen by Jesus and sent out to preach the gospel. He is mentioned in the Book of Acts as a companion of Saint Paul in Antioch and Cyprus , and

4928-604: Is governed in Bangladesh by the Institute of Chartered Accountants of Bangladesh (ICAB). And The Institute of Cost and Management Accountants of Bangladesh (ICMAB) offers management accountant studies in Bangladesh. In New Zealand, there are two local accountancy bodies the Chartered Accountants Australia and New Zealand (CAANZ) and the New Zealand Association of Certified Public Accountants (NZACPA)

5104-580: Is not indebted to Greece. It gives the Copts a claim to a deep heritage in Egyptian history and culture. Pharaonism was widely held by Coptic scholars in the early 20th century. Most scholars today see Pharaonism as a late development shaped primarily by western Orientalism , and doubt its validity. In 1003, the Coptic Orthodox Church faced persecution during the rule of the sixth Fatimid caliph, Al-Hakim bi-Amr Allah , Al-Hakim destroyed as many as 3,000 churches during his reign, as well as outlawing

5280-465: Is primarily the legal status and the types of services provided, although individuals may earn more than one certification. Additionally, much accounting work is performed by uncertified individuals, who may be working under the supervision of a certified accountant. As noted above, the majority of accountants work in the private sector or may offer their services without the need for certification. The training time required for accountancy certification in

5456-604: Is recognized across all 50 U.S. states . Candidates must pass a three-part exam (called the Special Enrollment Examination ) covering the subjects of individual tax, business tax, and client representation, or must have worked at the IRS for five consecutive years in a position which regularly engaged in these areas. The United States Department of Labor 's Bureau of Labor Statistics estimates that there are about one million persons employed as accountants and auditors in

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5632-568: Is the capital and largest city of Egypt , while Alexandria , the second-largest city, is an important industrial and tourist hub at the Mediterranean coast . At approximately 110 million inhabitants, Egypt is the 14th-most populated country in the world , and the third-most populated in Africa. Egypt has one of the longest histories of any country, tracing its heritage along the Nile Delta back to

5808-501: Is very limited due to most states having phased out the PA designation. While most states no longer accept new PA license applicants, four states still accept PA applicants for practice privileges within the state. As with the CPA, the requirements for receiving the PA license vary from state to state. Most states require a passage of either two or three (out of four) sections of the CPA exam or passage of

5984-634: The 1948 Arab–Israeli War . During the 1967 war, an Emergency Law was enacted, and remained in effect until 2012, with the exception of an 18-month break in 1980/81. Under this law, police powers were extended, constitutional rights suspended and censorship legalised. At the time of the fall of the Egyptian monarchy in the early 1950s, less than half a million Egyptians were considered upper class and rich, four million middle class and 17 million lower class and poor. Fewer than half of all primary-school-age children attended school, most of them being boys. Nasser's policies changed this. Land reform and distribution,

6160-658: The Anglican Church — formed the first Council of Churches in Egypt. In attendance were the patriarchs of the Coptic Orthodox Church, Tawadros II , the Greek Orthodox Church, Theodore II of Alexandria , and the Coptic Catholic Church, Ibrahim Isaac Sidrak . Many Coptic intellectuals hold to "Pharaonism," which states that Coptic culture is largely derived from pre-Christian, Pharaonic culture, and

6336-591: The Anglo-Egyptian Treaty was concluded and British troops withdrew from Egypt, except for the Suez Canal. The treaty did not resolve the question of Sudan , which, under the terms of the existing Anglo-Egyptian Condominium Agreement of 1899, stated that Sudan should be jointly governed by Egypt and Britain, but with real power remaining in British hands. Britain used Egypt as a base for Allied operations throughout

6512-682: The Arab League , but it was supported by most Egyptians. Sadat was assassinated by an Islamic extremist in October 1981. Hosni Mubarak came to power after the assassination of Sadat in a referendum in which he was the only candidate. He became another leader to dominate the Egyptian history . Hosni Mubarak reaffirmed Egypt's relationship with Israel yet eased the tensions with Egypt's Arab neighbours. Domestically, Mubarak faced serious problems. Mass poverty and unemployment led rural families to stream into cities like Cairo where they ended up in crowded slums, barely managing to survive. On 25 February 1986 ,

6688-673: The Arab Republic of Egypt , is a transcontinental country spanning the northeast corner of Africa and the Sinai Peninsula in the southwest corner of Asia . It is bordered by the Mediterranean Sea to the north , the Gaza Strip of Palestine and Israel to the northeast , the Red Sea to the east, Sudan to the south , and Libya to the west . The Gulf of Aqaba in the northeast separates Egypt from Jordan and Saudi Arabia . Cairo

6864-510: The Arab Spring , which led to the 2011 Egyptian revolution and overthrow of Hosni Mubarak , the country faced a protracted period of political unrest ; this included the election in 2012 of a brief, short-lived Muslim Brotherhood -aligned Islamist government spearheaded by Mohamed Morsi , and its subsequent overthrow after mass protests in 2013 . The current government, a semi-presidential republic led by Abdel Fattah el-Sisi since he

7040-693: The Ascension of Jesus , Mark travelled to Alexandria and founded the Church of Alexandria , having already been in Egypt for 4-5 years. The Coptic Orthodox Church , the Greek Orthodox Church of Alexandria , and the Coptic Catholic Church all trace their origins to this original community. Aspects of the Coptic liturgy (specifically the Liturgy of Saint Cyril ) can be traced back to Mark himself. He became

7216-850: The Contabilistas Certificados (CC), responsible for producing accounting and tax information, and the Revisor Oficial de Contas (ROC), more related to auditing practices. The CC certification is exclusively awarded by the professional organization Ordem dos Contabilistas Certificados (OCC), and the certification to become an auditor is awarded by another professional organization, the Ordem dos Revisores Oficiais de Contas (OROC). In general, accountants or auditors accredited by OTOC or OROC are individuals with university graduation diplomas in business management, economics, mathematics or law who, after further studies, applied for an exam and received

Christianity in Egypt - Misplaced Pages Continue

7392-871: The Council of Constantinople in 381 AD, which made additions to the Nicene Creed, including the section about the Holy Spirit . In the early 5th century, the Archbishop of Constantinople Nestorius rejected the concept of the Hypostatic union , instead claiming that there are two distinct hypostases in the Incarnate Christ, the one Divine and the other human. As such, he refused the title Theotokos ( God – Bearer ), used for Saint Mary , instead using " Christotokos ". Pope Cyril of Alexandria strongly opposed him and defended

7568-469: The Diocletianic Persecution . The persecutions of Nero , Domitian , Trajan , Marcus Aurelius , Septimius Severus , Maximinus , Decius , Valerian , Aurelian and Diocletian are referred to in Christian history as the "Ten Great Persecutions". Christian teachings conflicted with Roman beliefs regarding the deification and worship of Roman emperors , and Christians refused to serve in

7744-550: The Egyptian banks . A Pew Center study about religion and education around the world in 2016, found that around 26% of Egyptian Christians obtain a university degree in institutions of higher education . Copts tend to belong to the educated middle and upper-middle class ,. According to scholar Lois Farag "The Copts still played the major role in managing Egypt's state finances. They held 20% of total state capital, 45% of government employment, and 45% of government salarie". As of

7920-413: The First Council of Nicaea , which 318 bishops attended according to tradition. After two months of debating and searching the Bible, all but two of them agreed that Arius' view was heretical, and they had Arius excommunicated . To outline the correct Orthodox belief, they wrote the Nicene Creed , which affirms that Jesus is "true God", that he is "begotten, not made", and that he is " of one essence with

8096-424: The Institute of Public Accountants (Australia), and Certified Public Practising Accountant (CPPA – New Zealand). The Institute of Chartered Accountants of Scotland (ICAS) received its Royal Charter in 1854 and is the world's first professional body of accountants. Excepting the Association of Certified Public Accountants, each of the above bodies admits members only after passing examinations and undergoing

8272-447: The Jizya (a tax on non-Muslims) and allowed Copts to enroll in the army. Pope Cyril IV , 1854–61, reformed the church and encouraged broader Coptic participation in Egyptian affairs. Khedive Isma'il Pasha , in power 1863–79, further promoted the Copts. He appointed them judges to Egyptian courts and awarded them political rights and representation in government. They flourished in business affairs. The first Anglican presence in Egypt

8448-484: The New Testament also states. Pope Primus was elected as the 5th Pope of Alexandria in 106 AD, and the Catechetical School of Alexandria arose in his days, as did the number of churches in Egypt and beyond, despite the emperor Hadrian continuing the persecution of Christians. The next two popes, Justus and Eumenes , were also Deans of the Catechetical School of Alexandria. The persecutions by Hadrian intensified during their pontificates, but subsided during that of

8624-481: The Ottoman Turks , Egyptian Mamluks who had ruled Egypt for centuries, and Albanian mercenaries in the service of the Ottomans. After the French were expelled, power was seized in 1805 by Muhammad Ali Pasha , an Albanian military commander of the Ottoman army in Egypt. Muhammad Ali massacred the Mamluks and established a dynasty that was to rule Egypt until the revolution of 1952. The introduction in 1820 of long-staple cotton transformed its agriculture into

8800-401: The Ptolemaic line was Cleopatra VII , who committed suicide following the burial of her lover Mark Antony , after Octavian had captured Alexandria and her mercenary forces had fled. The Ptolemies faced rebellions of native Egyptians and were involved in foreign and civil wars that led to the decline of the kingdom and its annexation by Rome. Christianity was brought to Egypt by Saint Mark

8976-575: The Ptolemaic dynasty . The Ptolemaic Kingdom was a powerful Hellenistic state, extending from southern Syria in the east, to Cyrene to the west, and south to the frontier with Nubia. Alexandria became the capital city and a centre of Greek culture and trade. To gain recognition by the native Egyptian populace, they named themselves as the successors to the Pharaohs. The later Ptolemies took on Egyptian traditions, had themselves portrayed on public monuments in Egyptian style and dress, and participated in Egyptian religious life. The last ruler from

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9152-619: The Seventh-day Adventist Church in Egypt as of 2008. Scattered among the various churches are a number of converts from Islam to Christianity. A 2015 study estimated that there were 14,000 such believers in Egypt. In Egypt, Copts have relatively higher educational attainment , relatively higher wealth index, and a stronger representation in white collar job types, but limited representation in security agencies. The majority of demographic, socioeconomic and health indicators are similar among Copts and Muslims. Historically; many Copts were accountants , and in 1961 Coptic Christians owned 51% of

9328-437: The Third Dynasty pyramid of Djoser and the Fourth Dynasty Giza pyramids . The First Intermediate Period ushered in a time of political upheaval for about 150 years. Stronger Nile floods and stabilisation of government, however, brought back renewed prosperity for the country in the Middle Kingdom c.  2040 BCE, reaching a peak during the reign of Pharaoh Amenemhat III . A second period of disunity heralded

9504-447: The United Presbyterian Church of North America , ministering among members of the Coptic Orthodox Church in 1854, the church would later become autonomous in 1926. By 1998, the Synod had more than 300 churches, a seminary and a "large system of church related secondary schools." Some Copts participated in the Egyptian national movement for independence and occupied many influential positions. Two significant cultural achievements include

9680-421: The Wafd Party led the Egyptian nationalist movement to a majority at the local Legislative Assembly. When the British exiled Zaghlul and his associates to Malta on 8 March 1919, the country arose in its first modern revolution . The revolt led the UK government to issue a unilateral declaration of Egypt's independence on 22 February 1922. Following independence from the United Kingdom, Sultan Fuad I assumed

9856-548: The elections of June 2014 El-Sisi won with a percentage of 96.1%. On 8 June 2014, Abdel Fatah el-Sisi was officially sworn in as Egypt's new president. Under President el-Sisi, Egypt has implemented a rigorous policy of controlling the border to the Gaza Strip, including the dismantling of tunnels between the Gaza strip and Sinai. In April 2018, El-Sisi was re-elected by a landslide in election with no real opposition. In April 2019, Egypt's parliament extended presidential terms from four to six years. President Abdel Fattah al-Sisi

10032-584: The 1980s, 45% of the medical doctors and 60% of the pharmacists of Egypt were Christians. A number of Coptic business and land-owning families became very wealthy and influential such as the Egyptian Coptic Christian Sawiris family that owns the Orascom conglomerate , spanning telecommunications, construction, tourism, industries and technology. In 2008, Forbes estimated the family's net worth at $ 36 billion. Copts have relatively higher educational attainment and relatively higher wealth index; scholars Maristella Botticini and Zvi Eckstein argue that this

10208-408: The 1990s an Islamist group, Al-Gama'a al-Islamiyya , engaged in an extended campaign of violence, from the murders and attempted murders of prominent writers and intellectuals, to the repeated targeting of tourists and foreigners. Serious damage was done to the largest sector of Egypt's economy—tourism —and in turn to the government, but it also devastated the livelihoods of many of the people on whom

10384-403: The 6th–4th millennia BCE. Considered a cradle of civilisation , the Ancient Egypt saw some of the earliest developments of writing, agriculture, urbanisation, organised religion and central government. Egypt was an early and important centre of Christianity , later adopting Islam from the seventh century onwards. Cairo became the capital of the Fatimid Caliphate in the tenth century, and of

10560-414: The 7th century. Under Muslim rule, the Copts were cut off from the mainstream of Christianity and were compelled to adhere to the Pact of Umar covenant. They were assigned to Dhimmi status. Under the rule of the Bahri Mamluks , many Christians were forcefully converted and persecuted across Egypt. Their position improved dramatically in the early 19th century under the rule of Muhammad Ali . He abolished

10736-402: The Abbasid Caliph. Muslim rulers remained in control of Egypt for the next six centuries, with Cairo as the seat of the Fatimid Caliphate . With the end of the Ayyubid dynasty , the Mamluks , a Turco - Circassian military caste, took control about 1250. By the late 13th century, Egypt linked the Red Sea, India, Malaya, and East Indies. The mid-14th-century Black Death killed about 40% of

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10912-511: The Aegean ". " Miṣr " ( Arabic pronunciation: [misˤɾ] ; " مِصر ") is the Classical Quranic Arabic and modern official name of Egypt, while " Maṣr " ( Egyptian Arabic pronunciation: [mɑsˤɾ] ; مَصر ) is the local pronunciation in Egyptian Arabic . The current name of Egypt, Misr/Misir/Misru, stems from the Ancient Semitic name for it. The term originally connoted " Civilization " or " Metropolis ". Classical Arabic Miṣr (Egyptian Arabic Maṣr )

11088-468: The Anglo-Egyptian Condominium Agreement was signed: the Agreement stated that Sudan would be jointly governed by the Khedivate of Egypt and the United Kingdom. However, actual control of Sudan was in British hands only. In 1906, the Denshawai incident prompted many neutral Egyptians to join the nationalist movement. In 1914 the Ottoman Empire entered World War I in alliance with the Central Empires; Khedive Abbas II (who had grown increasingly hostile to

11264-425: The Badarian by about seven hundred years. Contemporaneous Lower Egyptian communities coexisted with their southern counterparts for more than two thousand years, remaining culturally distinct, but maintaining frequent contact through trade. The earliest known evidence of Egyptian hieroglyphic inscriptions appeared during the predynastic period on Naqada III pottery vessels, dated to about 3200 BCE. A unified kingdom

11440-435: The British in preceding years) decided to support the motherland in war. Following such decision, the British forcibly removed him from power and replaced him with his brother Hussein Kamel . Hussein Kamel declared Egypt's independence from the Ottoman Empire, assuming the title of Sultan of Egypt . Shortly following independence, Egypt was declared a protectorate of the United Kingdom. After World War I , Saad Zaghlul and

11616-430: The CPA Exam. A CIA typically provides services directly to an employer rather than to the public. A person holding the Certificate in Management Accounting (CMA) is granted the certificate by the Institute of Management Accountants (IMA), provided that the candidate has passed an examination of two parts and has met the practical experience requirement of the IMA. A CMA provides services directly to employers rather than to

11792-407: The CPA banner. The Canadian CPA designation is held by more than 200,000 members in Canada and around the world. In Japan, a certified public accountant must be a member of the Japanese Institute of Certified Public Accountants (JICPA). It is the sole professional accountancy organization in Japan. Chartered accountancy is offered in India by the Institute of Chartered Accountants of India (ICAI),

11968-401: The Comprehensive Examination for Accreditation in Accounting which is administered and graded by the Accreditation Council for Accountancy and Taxation (ACAT). A certified internal auditor (CIA) is granted a certificate from the Institute of Internal Auditors (IIA), provided that the candidate has passed a four-part examination. One of the four parts is waived if the candidate has already passed

12144-549: The Coptic Church had declared "war against Islam and Muslims" and that "The Pope of the Church is involved in the removal of the first elected Islamist president. The Pope of the Church alleges Islamic Sharia is backwards, stubborn, and reactionary." On August 15, nine Egyptian human rights groups under the umbrella group "Egyptian Initiative for Personal Rights", released a statement saying, In December … Brotherhood leaders began fomenting anti-Christian sectarian incitement. The anti-Coptic incitement and threats continued unabated up to

12320-454: The Coptic Orthodox Church, two other Oriental Orthodox churches have members in Egypt: the Armenian Apostolic and Syriac Orthodox churches. A minority — approximately 2.5% — of Egyptian Christians belong to the Coptic Catholic Church . In 2007, the Annuario Pontificio estimated the total membership of the Coptic Catholic Church to be 161,327, divided into nine eparchies , with nine bishops and 164 parishes. Other particular churches of

12496-415: The Council of Regency, led by Prince Muhammad Abdel Moneim was formed. The council, however, held only nominal authority and the real power was actually in the hands of the Revolutionary Command Council , led by Naguib and Nasser. Popular expectations for immediate reforms led to the workers' riots in Kafr Dawar on 12 August 1952. Following a brief experiment with civilian rule, the Free Officers abrogated

12672-860: The Diocese of Egypt had become part of the Episcopal / Anglican Province of Jerusalem and the Middle East, and in May 2020, the Episcopal / Anglican Province of Alexandria became the 41st Province of the Anglican Communion . On February 18, 2013, the leaders of the five largest denominations in Egypt — the Coptic Orthodox Church , the Greek Orthodox Church , the Roman Catholic Church , the Protestant Church and

12848-584: The Egyptian Auxiliary Police were observed helping the guerrillas. In response, on 25 January, General George Erskine sent out British tanks and infantry to surround the auxiliary police station in Ismailia. The police commander called the Interior Minister, Fouad Serageddin , Nahas's right-hand man, to ask if he should surrender or fight. Serageddin ordered the police to fight "to the last man and

13024-706: The Eighteenth Dynasty, marking the rise of Egypt as an international power that expanded during its greatest extension to an empire as far south as Tombos in Nubia , and included parts of the Levant in the east. This period is noted for some of the most well known Pharaohs , including Hatshepsut , Thutmose III , Akhenaten and his wife Nefertiti , Tutankhamun and Ramesses II . The first historically attested expression of monotheism came during this period as Atenism . Frequent contacts with other nations brought new ideas to

13200-514: The Evangelist in the 1st century. Diocletian 's reign (284–305 CE) marked the transition from the Roman to the Byzantine era in Egypt, when a great number of Egyptian Christians were persecuted. The New Testament had by then been translated into Egyptian. After the Council of Chalcedon in CE 451, a distinct Egyptian Coptic Church was firmly established. The Byzantines were able to regain control of

13376-558: The Father". The conflict between Arians and the Orthodox Church continued after the Council of Nicea, and was so intense that Athanasius was exiled five times by four different Roman emperors during his 45-year-long pontificate (328-373), spending 17 of those years in exile. In Coptic literature , Athanasius is the first patriarch of Alexandria to use Coptic as well as Greek in his writings. Other heresies which arose later were addressed at

13552-476: The Institute of Certified Public Accountants of Indonesia (IAPI) is the professional organization having the authority to issue CPA designation which is the statutory requirements for obtaining public accountant license from the government. The Institute of Chartered Accountants of Pakistan (ICAP) offers chartered accountant studies in Pakistan. ICAP was established under The Chartered Accountants Ordinance, 1961 as

13728-516: The Institute of Cost Accountants of India(ICMAI) previously known as (ICWAI) which is a statutory body constituted under the Cost and Works Accountants Act 1959 enacted by the Parliament of India, it is also the second largest Management Accountancy body in the world. The members of the Institute are widely recognized as Cost and Management Accountants (FCMA, ACMA). Under Public Accountants Law ( UU 5/2011),

13904-727: The Italian army invaded Egypt. The Egyptian army did no fighting. In June 1940 the King dismissed Prime Minister Aly Maher, who got on poorly with the British. A new coalition Government was formed with the Independent Hassan Pasha Sabri as prime minister. Following a ministerial crisis in February 1942, the ambassador Sir Miles Lampson , pressed Farouk to have a Wafd or Wafd-coalition government replace Hussein Sirri Pasha 's government. On

14080-490: The Muslim Brotherhood leaders and activists have either been sentenced to death or life imprisonment in a series of mass trials. On 18 January 2014, the interim government instituted a new constitution following a referendum approved by an overwhelming majority of voters (98.1%). 38.6% of registered voters participated in the referendum a higher number than the 33% who voted in a referendum during Morsi's tenure. In

14256-572: The Muslim Brotherhood. Liberal and secular groups walked out of the constituent assembly because they believed that it would impose strict Islamic practices, while Muslim Brotherhood backers threw their support behind Morsi. On 22 November 2012, President Morsi issued a temporary declaration immunising his decrees from challenge and seeking to protect the work of the constituent assembly. The move led to massive protests and violent action throughout Egypt. On 5 December 2012, tens of thousands of supporters and opponents of President Morsi clashed, in what

14432-664: The New Kingdom. The country was later invaded and conquered by Libyans , Nubians and Assyrians , but native Egyptians eventually drove them out and regained control of their country. In 525 BCE, the Achaemenid Empire , led by Cambyses II , began their conquest of Egypt, eventually capturing the pharaoh Psamtik III at the battle of Pelusium . Cambyses II then assumed the formal title of pharaoh , but ruled Egypt from his home of Susa in Persia (modern Iran), leaving Egypt under

14608-659: The Nile River where they developed a settled agricultural economy and more centralised society. By about 6000 BCE, a Neolithic culture took root in the Nile Valley. During the Neolithic era, several predynastic cultures developed independently in Upper and Lower Egypt . The Badarian culture and the successor Naqada series are generally regarded as precursors to dynastic Egypt . The earliest known Lower Egyptian site, Merimda, predates

14784-725: The Professional Accountants Ordinance (Chapter 50, Laws of Hong Kong ). The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of Hong Kong ), and other ordinances such as the securities and futures ordinance, the listing rules, etc. HKICPA terminated all recognition of overshare bodies in 2005 for accreditation under professional accountants ordinance. In general, all British RQBs except for CIPFA were re-accredited. Please refer to HKICPA for latest recognition. In Portugal, there are two accountancy qualifications:

14960-658: The Roman army and took Sundays off to perform religious rites. Roman authorities thus saw being a Christian as a crime against the state, and Christianity as a subversive religion that threatens the safety and security of the empire. Therefore, they banned Christian gatherings and organised persecutions against Christians, which reached their height under Diocletian. The Christians faced this persecution with strength and endurance, with thousands choosing to suffer torture and death over denying their faith in Christ. The Coptic Church began counting

15136-609: The Security Police started rioting, protesting against reports that their term of duty was to be extended from 3 to 4 years. Hotels, nightclubs, restaurants and casinos were attacked in Cairo and there were riots in other cities. A day time curfew was imposed. It took the army 3 days to restore order. 107 people were killed. In the 1980s, 1990s, and 2000s, terrorist attacks in Egypt became numerous and severe, and began to target Christian Copts , foreign tourists and government officials. In

15312-568: The Shura Council and installed a temporary interim government. On 4 July 2013, 68-year-old Chief Justice of the Supreme Constitutional Court of Egypt Adly Mansour was sworn in as acting president over the new government following the removal of Morsi. The new Egyptian authorities cracked down on the Muslim Brotherhood and its supporters, jailing thousands and forcefully dispersing pro-Morsi and pro-Brotherhood protests. Many of

15488-589: The Sinai Peninsula border with Israel, and on 23 May he closed the Straits of Tiran to Israeli shipping. On 26 May Nasser declared, "The battle will be a general one and our basic objective will be to destroy Israel". This prompted the beginning of the Third Arab Israeli War (Six-Day War) in which Israel attacked Egypt, and occupied Sinai Peninsula and the Gaza Strip , which Egypt had occupied since

15664-1022: The Soviet advisors in 1972. Egypt was renamed as Arab Republic of Egypt in 1971. Sadat launched the Infitah economic reform policy, while clamping down on religious and secular opposition. In 1973, Egypt, along with Syria, launched the Fourth Arab-Israeli War (Yom Kippur War), a surprise attack to regain part of the Sinai territory Israel had captured 6 years earlier. In 1975, Sadat shifted Nasser's economic policies and sought to use his popularity to reduce government regulations and encourage foreign investment through his programme of Infitah. Through this policy, incentives such as reduced taxes and import tariffs attracted some investors, but investments were mainly directed at low risk and profitable ventures like tourism and construction, abandoning Egypt's infant industries. Because of

15840-581: The Suez Canal on 26 July 1956; his hostile approach towards Israel and economic nationalism prompted the beginning of the Second Arab-Israeli War (Suez Crisis), in which Israel (with support from France and the United Kingdom) occupied the Sinai peninsula and the Canal. The war came to an end because of US and USSR diplomatic intervention and the status quo was restored. In 1958, Egypt and Syria formed

16016-417: The Suez Canal. As the British refused to leave their base around the Suez Canal, the Egyptian government cut off the water and refused to allow food into the Suez Canal base, announced a boycott of British goods, forbade Egyptian workers from entering the base and sponsored guerrilla attacks. On 24 January 1952, Egyptian guerrillas staged a fierce attack on the British forces around the Suez Canal, during which

16192-631: The U.S. U.S. tax laws grant CPAs and EAs a form of accountant–client privilege . In Australia, there are three legally recognised local professional accounting bodies which all enjoy the same recognition and can be considered as "qualified accountant": the Institute of Public Accountants (IPA), CPA Australia (CPA) and the Chartered Accountants Australia and New Zealand (CAANZ). Other international bodies such as ACCA (The Association of Chartered Certified Accountants) and Institute of Chartered Accountants in England and Wales (ICAEW) enjoy recognition for

16368-673: The UK. A member of one of them may also become a Statutory Auditor in accordance with the Companies Act, providing they are a member of one of the five Recognised Supervisory Bodies RSB mentioned above. All six RQBs are listed under EU mutual recognition directives to practise in 27 EU member states and individually entered into agreement with the Hong Kong Institute of Certified Public Accountants (HKICPA). Further restrictions apply to accountants who carry out insolvency work. In addition to

16544-426: The UK. A member of one of them may also become a Statutory Auditor in accordance with the Companies Act, providing they can demonstrate the necessary professional ability in that area and submit to regular inspection. It is illegal for any individual or firm that is not a Statutory Auditor to perform a company audit. The ICAEW, ICAS, ICAI, ACCA, AIA and CIPFA are six recognised qualifying bodies statutory ( RQB ) in

16720-542: The US requires specific guidelines: A CPA is licensed by a state to provide auditing services to the public. Many CPA firms also offer accounting, tax, litigation support, and other financial advisory services. The requirements for receiving the CPA license vary from state to state, although the passage of the Uniform Certified Public Accountant Examination is required by all states. This examination

16896-619: The Wafd for the Black Saturday riot, and dismissed Nahas as prime minister the next day. He was replaced by Aly Maher Pasha . On 22–23 July 1952, the Free Officers Movement , led by Muhammad Naguib and Gamal Abdel Nasser , launched a coup d'état ( Egyptian Revolution of 1952 ) against the king. Farouk I abdicated the throne to his son Fouad II , who was, at the time, a seven-month-old baby. The Royal Family left Egypt some days later and

17072-574: The War. Anti-monarchy sentiments further increased following the disastrous performance of the Kingdom in the First Arab-Israeli War . The 1950 election saw a landslide victory of the nationalist Wafd Party and the King was forced to appoint Mostafa El-Nahas as new prime minister. In 1951 Egypt unilaterally withdrew from the Anglo-Egyptian Treaty of 1936 and ordered all remaining British troops to leave

17248-600: The West, such as Saints Augustine and Jerome , were influenced by the School of Alexandria too. Another milestone of the second century was the first Bible translations into Coptic from its original Koine Greek . Coptic was, along with Syriac and Latin , one of the earliest languages the New Testament was translated into. Pope Demetrius (188-230) established a liturgical calendar by which fasts and feast days were determined. He

17424-527: The arrival of the first foreign ruling dynasty in Egypt, that of the Semitic Hyksos . The Hyksos invaders took over much of Lower Egypt around 1650 BCE and founded a new capital at Avaris . They were driven out by an Upper Egyptian force led by Ahmose I , who founded the Eighteenth Dynasty and relocated the capital from Memphis to Thebes . The New Kingdom c.  1550–1070 BCE began with

17600-433: The attacks are the worst violence against the Coptic Church since the 14th century. USA Today reported that "forty churches have been looted and torched, while 23 others have been attacked and heavily damaged". The Facebook page of the Muslim Brotherhood's Freedom and Justice Party was "rife with false accusations meant to foment hatred against Copts", according to journalist Kirsten Powers. The Party's page claimed that

17776-522: The attacks. In Marsa Matrouh , a Bedouin mob of 3,000 Muslims tried to attack the city's Coptic population, with 400 Copts having to barricade themselves in their church while the mob destroyed 18 homes, 23 shops, and 16 cars. Fox News reported that Members of the U.S. House of Representatives have expressed concern about alleged " human trafficking " of Coptic women and girls as victims of abductions, forced conversion to Islam, sexual exploitation, and forced marriage to Muslim men. Boutros Boutros-Ghali

17952-575: The authority given under section 42 of the Companies Ordinance, 1984. The body is co-sponsored by the Institute of Chartered Accountants of Pakistan, the Institute of Cost and Management Accountants of Pakistan and the Auditor General of Pakistan.PIPFA has more than 5,000 members and a number of them are members of ICAP and ICMAP. The institute was established to produce a second tier of accounting professionals in Pakistan Chartered accountancy

18128-452: The basis of their religion. In 2002, under the Mubarak government, Coptic Christmas (January 7) was recognized as an official holiday. In August 2013, following the 3 July 2013 Coup and clashes between the military and Morsi supporters, there were widespread attacks on Coptic churches and institutions in Egypt by Sunni Muslims . According to at least one Egyptian scholar, Samuel Tadros;

18304-511: The battle of Heliopolis. Amr next proceeded in the direction of Alexandria, which surrendered to him by a treaty signed on 8 November 641. Alexandria was regained for the Byzantine Empire in 645 but was retaken by Amr in 646. In 654 an invasion fleet sent by Constans II was repulsed. The Arabs founded the capital of Egypt called Fustat , which was later burned down during the Crusades. Cairo

18480-533: The bishop of Alexandria in the eighth year of Nero (62/63), probably, but not definitely, due to his coming death. Later Coptic tradition says that he was martyred in 68. According to Severus ibn al-Muqaffa , the rise of Christianity in Alexandria in the second half of the first century was accompanied by persecution by the Romans , so much so that after the departure of the third Pope of Alexandria Avilius in 93 AD,

18656-653: The bodies above, technical qualifications are offered by the Association of Accounting Technicians , ACCA and AIA, which are respectively called AAT Technician, CAT ( Certified Accounting Technician ) and IAT (International Accounting Technician). In the United States, licensed accountants are Certified Public Accountants (CPAs), and in certain states, Public Accountants (PAs). Unlicensed accountants may be Certified Internal Auditors (CIAs) and Certified Management Accountants (CMAs). The difference between these certifications

18832-461: The bulk of the swelling middle class in Egypt under Nasser. During the 1960s, the Egyptian economy went from sluggish to the verge of collapse, the society became less free, and Nasser's appeal waned considerably. In 1970, President Nasser died and was succeeded by Anwar Sadat . During his period , Sadat switched Egypt's Cold War allegiance from the Soviet Union to the United States, expelling

19008-522: The control of a satrapy . The entire Twenty-seventh Dynasty of Egypt , from 525 to 402 BCE, save for Petubastis III , was an entirely Achaemenid-ruled period, with the Achaemenid emperors all being granted the title of pharaoh. A few temporarily successful revolts against the Achaemenids marked the fifth century BCE, but Egypt was never able to permanently overthrow the Achaemenids. The Thirtieth Dynasty

19184-671: The country after a brief Sasanid Persian invasion early in the 7th century amidst the Byzantine–Sasanian War of 602–628 during which they established a new short-lived province for ten years known as Sasanian Egypt , until 639–42, when Egypt was invaded and conquered by the Islamic caliphate by the Muslim Arabs. When they defeated the Byzantine armies in Egypt, the Arabs brought Islam to

19360-616: The country's population. Egypt was conquered by the Ottoman Turks in 1517, after which it became a province of the Ottoman Empire . The defensive militarisation damaged its civil society and economic institutions. The weakening of the economic system combined with the effects of plague left Egypt vulnerable to foreign invasion. Portuguese traders took over their trade. Between 1687 and 1731, Egypt experienced six famines. The 1784 famine cost it roughly one-sixth of its population. Egypt

19536-399: The country. Some time during this period, Egyptians began to blend in their new faith with indigenous beliefs and practices, leading to various Sufi orders that have flourished to this day. These earlier rites had survived the period of Coptic Christianity . In 639 an army was sent in Egypt by the second caliph , Umar , under the command of Amr ibn al-As . They defeated a Roman army at

19712-412: The country: he built industries, a system of canals for irrigation and transport, and reformed the civil service. He constructed a military state with around four percent of the populace serving the army to raise Egypt to a powerful positioning in the Ottoman Empire in a way showing various similarities to the Soviet strategies (without communism) conducted in the 20th century. Muhammad Ali Pasha evolved

19888-537: The demonstrations of June 30 and, with the removal of President Morsi … morphed into sectarian violence, which was sanctioned by … the continued anti-Coptic rhetoric heard from the group's leaders on the stage … throughout the sit-in. On February 25, 2016, an Egyptian court convicted four Coptic Christian teenagers for contempt of Islam, after they appeared in a video mocking Muslim prayers. Egypt Egypt ( Arabic : مصر Miṣr [mesˁr] , Egyptian Arabic pronunciation: [mɑsˤr] ), officially

20064-501: The derived term [REDACTED] , Mu-ṣur . There is evidence of rock carvings along the Nile terraces and in desert oases. In the 10th millennium BCE , a culture of hunter-gatherers and fishers was replaced by a grain -grinding culture. Climate changes or overgrazing around 8000 BCE began to desiccate the pastoral lands of Egypt, forming the Sahara . Early tribal peoples migrated to

20240-454: The discovery of their writings, such as the Nag Hammadi library , in the 20th century. The gnostics wrote false gospels and ascribed them to Biblical figures. For example, the Gospel of Judas portrays Jesus' betrayer Judas Iscariot as a partner in salvation and redemption. The Church Fathers , such as Origen and Clement of Alexandria , produced anti-Gnostic writings which contributed to

20416-428: The dramatic growth in university education, and government support to national industries greatly improved social mobility and flattened the social curve. From academic year 1953–54 through 1965–66, overall public school enrolments more than doubled. Millions of previously poor Egyptians, through education and jobs in the public sector, joined the middle class. Doctors, engineers, teachers, lawyers, journalists, constituted

20592-415: The ease with which Christians can often become Muslim. Public officials, being conservative themselves, intensify the complexity of the legal procedures required to recognize the religion change as required by law. Security agencies will sometimes claim that such conversions from Islam to Christianity (or occasionally vice versa) may stir social unrest, and thereby justify themselves in wrongfully detaining

20768-619: The election of Nasser in 1956. In October 1954, Egypt and the United Kingdom agreed to abolish the Anglo-Egyptian Condominium Agreement of 1899 and grant Sudan independence; the agreement came into force on 1 January 1956. Nasser assumed power as president in June 1956 and began dominating the history of modern Egypt . British forces completed their withdrawal from the occupied Suez Canal Zone on 13 June 1956. He nationalised

20944-454: The elimination of subsidies on basic foodstuffs, it led to the 1977 Egyptian Bread Riots . Sadat made a historic visit to Israel in 1977 , which led to the 1979 Egypt-Israel peace treaty in exchange for Israeli withdrawal from Sinai. In return, Egypt recognised Israel as a legitimate sovereign state. Sadat's initiative sparked enormous controversy in the Arab world and led to Egypt's expulsion from

21120-474: The end of the Diocletianic Persecution , an Alexandrian priest named Arius claimed that Jesus Christ was not coeternal with God the Father , but was rather created before time. This view, called Arianism , was opposed by Pope Alexander and his then-deacon Athanasius , who would later succeed him as Pope. The resulting controversy led the Emperor Constantine to convene an ecumenical council ,

21296-494: The erudition at Alexandria he could draw on. Pope Demetrius died in 230 after a long pontificate, and neither his pontificate nor that of his predecessor Julian (178-188) saw any violent persecution of Christians, except that the restrictions against them were not lifted, and he had warned the bishops against leaving Alexandria. Despite this, the Pope would secretly leave to ordain new priests in other cities and villages. By 300, about

21472-568: The fall of the movement, although it would take several centuries to completely disappear. The main problem suffered by the church in the second and third centuries was their persecution by the Roman Empire . From the expulsion of Jews and Christians from Rome around 50 AD to the Edict of Milan in 313 AD, the Christians suffered various persecutions, the harshest of which were the Neronian persecution and

21648-409: The first bishop of Alexandria and he is honoured as the founder of Christianity in Africa . When Mark returned to Alexandria, the pagans of the city resented his efforts to turn the Alexandrians away from the worship of their traditional gods . In AD 68, they placed a rope around his neck and dragged him through the streets until he was dead. According to Eusebius, Mark was succeeded by Anianus as

21824-413: The first President of the Republic, serving in that capacity for a little under one and a half years. Republic of Egypt (1953–1958) was declared. Naguib was forced to resign in 1954 by Gamal Abdel Nasser  – a Pan-Arabist and the real architect of the 1952 movement – and was later put under house arrest . After Naguib's resignation, the position of president was vacant until

22000-404: The formation of the first nationalist groupings in 1879, with Ahmed ʻUrabi a prominent figure. After increasing tensions and nationalist revolts, the United Kingdom invaded Egypt in 1882, crushing the Egyptian army at the Battle of Tell El Kebir and militarily occupying the country. Following this, the Khedivate became a de facto British protectorate under nominal Ottoman sovereignty. In 1899

22176-424: The founding of the Coptic Museum in 1910 and the Higher Institute of Coptic Studies in 1954. Some prominent Coptic thinkers from this period are Salama Moussa , Louis Awad and Secretary-General of the Wafd Party Makram Ebeid . In 1952, Gamal Abdel Nasser led some army officers in a coup d'état against King Farouk , which overthrew the Kingdom of Egypt and established a republic. Nasser 's mainstream policy

22352-555: The group depended for support. During Mubarak's reign, the political scene was dominated by the National Democratic Party , which was created by Sadat in 1978. It passed the 1993 Syndicates Law, 1995 Press Law, and 1999 Nongovernmental Associations Law which hampered freedoms of association and expression by imposing new regulations and draconian penalties on violations. As a result, by the late 1990s parliamentary politics had become virtually irrelevant and alternative avenues for political expression were curtailed as well. Cairo grew into

22528-445: The imposition of British and French controllers who sat in the Egyptian cabinet, and, "with the financial power of the bondholders behind them, were the real power in the Government." Other circumstances like epidemic diseases (cattle disease in the 1880s), floods and wars drove the economic downturn and increased Egypt's dependency on foreign debt even further. Local dissatisfaction with the Khedive and with European intrusion led to

22704-941: The largest employers of accountants worldwide. However, most accountants are employed in commerce, industry, and the public sector . In the Commonwealth of Nations , which include the United Kingdom , Canada , Australia , New Zealand , Hong Kong pre-1997, and several other states, commonly recognised accounting qualifications are Chartered Certified Accountant ( ACCA ), Chartered Accountant (CA or ACA), Certified Management Accountant ( Institute of Certified Management Accountants ) (CMA), Chartered Management Accountant (ACMA) and International Accountant (AAIA). Other qualifications in particular countries include Certified Public Accountant (CPA – Ireland and CPA – Hong Kong), Chartered Professional Accountant (CPA – Canada), Certified Management Accountant (Institute of Certified Management Accountants|CMA – Australia) ( CMA – Sri Lanka ), Certified Practising Accountant (CPA – Australia) and members of

22880-400: The last bullet". The resulting battle saw the police station levelled and 43 Egyptian policemen killed together with 3 British soldiers. The Ismailia incident outraged Egypt. The next day, 26 January 1952 was "Black Saturday" , as the anti-British riot was known, that saw much of downtown Cairo which the Khedive Ismail the Magnificent had rebuilt in the style of Paris, burned down. Farouk blamed

23056-485: The marriage and ensured a decent life for the children. Abortion and infanticide , common among pagans, were forbidden to Christians, who would often rescue abandoned babies, baptise them, and raise them Christian. Additionally, the church performed services such as caring for the sick, caring for the elderly, and distributing charity. The pagan historian Lucian describes early Christians as "disdaining things terrestrial, and holding these as belonging to all in common", as

23232-455: The military from one that convened under the tradition of the corvée to a great modernised army. He introduced conscription of the male peasantry in 19th century Egypt, and took a novel approach to create his great army, strengthening it with numbers and in skill. Education and training of the new soldiers became mandatory; the new concepts were furthermore enforced by isolation. The men were held in barracks to avoid distraction of their growth as

23408-412: The monarchy and the 1923 constitution and declared Egypt a republic on 18 June 1953. Naguib was proclaimed as president, while Nasser was appointed as the new prime minister. Following the 1952 Revolution by the Free Officers Movement , the rule of Egypt passed to military hands and all political parties were banned. On 18 June 1953, the Egyptian Republic was declared, with General Muhammad Naguib as

23584-452: The most prominent Oriental Orthodox theologians of that era was Severus of Antioch . In spite of several, imperially sponsored meetings between heads of Oriental Orthodox and Eastern Orthodox communities, no final agreement was reached. The most notable persecution of Copts during this period was by the staunch monothelitist Cyrus of Alexandria . Egypt as well as some other Asian and African Byzantine territories were conquered by Muslims in

23760-426: The news. The Egyptian military then assumed the power to govern. Mohamed Hussein Tantawi , chairman of the Supreme Council of the Armed Forces , became the de facto interim head of state . On 13 February 2011, the military dissolved the parliament and suspended the constitution. A constitutional referendum was held on 19 March 2011. On 28 November 2011, Egypt held its first parliamentary election since

23936-414: The next two popes, Markianos and Celadion , due to the ascension of the relatively tolerant emperor Marcus Aurelius . Since the middle of the second century , the Catechetical School has produced many Church Fathers whose writings are still read and studied today, including Origen and Clement of Alexandria , as well as Saints Pantaenus and Athenagoras . Some of the most important Church Fathers in

24112-408: The night of 4 February 1942, British troops and tanks surrounded Abdeen Palace in Cairo and Lampson presented Farouk with an ultimatum . Farouk capitulated, and Nahhas formed a government shortly thereafter. Most British troops were withdrawn to the Suez Canal area in 1947 (although the British army maintained a military base in the area), but nationalist, anti-British feelings continued to grow after

24288-472: The operating name of New Zealand Association of Accountants Inc (NZAA). To audit public companies an individual must be a member of either the CAANZ or an otherwise gazetted body. Chartered Certified Accountant (Association of Chartered Certified Accountants or FCCA) qualification has also been gazetted under. An ACCA member can practice as long as they hold an ACCA public practice certificate (with audit qualification) in their country of origin. In Singapore ,

24464-546: The president power to dissolve parliament and end judicial election monitoring. In 2009, Dr. Ali El Deen Hilal Dessouki, Media Secretary of the National Democratic Party ( NDP ), described Egypt as a " pharaonic " political system, and democracy as a "long-term goal". Dessouki also stated that "the real center of power in Egypt is the military". On 25 January 2011, widespread protests began against Mubarak's government. On 11 February 2011, Mubarak resigned and fled Cairo. Jubilant celebrations broke out in Cairo's Tahrir Square at

24640-431: The previous regime had been in power. Turnout was high and there were no reports of major irregularities or violence. Mohamed Morsi , who was affiliated with the Muslim Brotherhood , was elected president on 24 June 2012. On 30 June 2012, Mohamed Morsi was sworn in as Egypt's president. On 2 August 2012, Egypt's Prime Minister Hisham Qandil announced his 35-member cabinet comprising 28 newcomers, including four from

24816-408: The provincial capital of the Mamluk Sultanate in the 13th century. Egypt then became part of the Ottoman Empire in 1517, before its local ruler Muhammad Ali established modern Egypt as an autonomous Khedivate in 1867. The country was then occupied by the British Empire along with Sudan and gained independence in 1922 as a monarchy . Following the 1952 revolution , Egypt declared itself

24992-417: The public. A CMA can also provide services to the public, but to an extent much lesser than that of a CPA. An Enrolled Agent (EA) is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the Internal Revenue Service (IRS). Enrolled agent status is the highest credential awarded by the IRS, unlimited rights of representation. The EA credential

25168-644: The purposes of supporting their members in their careers. For instance, ACCA has achieved recognition by the Tax Practitioner Board, as Tax and BAS agents, in 2010. In Canada, a Chartered Professional Accountant (CPA) must be a member of the Chartered Professional Accountants of Canada (designatory letters CPA). Up to 2013, there were three nationally recognized accounting designations in Canada: Chartered Accountant (CA), Certified General Accountant (CGA), and Certified Management Accountants (CMA). The national CA and CGA bodies were created by Acts of Parliament in 1902 and 1913 respectively, The national CMA organization

25344-445: The range of somewhere between 6% and 18% of the population, with the Egyptian government estimating lower numbers and the Coptic Orthodox Church claiming 15 million Christians living in Egypt. A lack of definite, reliable demographic data renders all estimates uncertain. Outside of Egypt, there are roughly 1 million members of the Coptic Orthodox abroad. In 2018, approximately 90% of Egyptian Christians were Coptic Orthodox. Other than

25520-458: The region, especially the battles in North Africa against Italy and Germany. Its highest priorities were control of the Eastern Mediterranean, and especially keeping the Suez Canal open for merchant ships and for military connections with India and Australia. When the war began in September 1939, Egypt declared martial law and broke off diplomatic relations with Germany. It broke diplomatic relations with Italy in 1940, but never declared war, even when

25696-518: The reign of Emperor Justinian . Most (but not all ) of the emperors in this period were Chalcedonians. Some of them persecuted the non-Chalcedonian Church, while others attempted to resolve the schism. In 482, Emperor Zeno made an attempt to reconcile christological differences between the supporters and opponents of the Chalcedonian Definition by issuing an imperial decree known as the Henotikon , but those efforts were mainly politically motivated and ultimately proved to be unsuccessful in reaching

25872-465: The rest of the Eastern Church in a schism, the most significant among these being the Church of Alexandria , today known as the Coptic Orthodox Church . The rise of the "so-called" monophysitism in the East (as branded by the West) was led by the Copts of Egypt. This must be regarded as the outward expression of the growing nationalist trends in that province against the gradual intensification of Byzantine imperialism, soon to reach its consummation during

26048-413: The second largest accounting body in the world. This Institute was established in 1949 under the Chartered Accountants Act, 1949 for the regulation of the profession of chartered accountants in India. The ICAI set up the Accountancy Museum of India in 2009, the third museum of accounting in the world. It is located at ICAI's office in Noida .A Cost and Management Accountant is registered as a member under

26224-525: The stereotype of the humorless, introspective bean-counter. It has been suggested that the stereotype has an influence on those attracted to the profession with many new entrants underestimating the importance of communication skills and overestimating the importance of numeracy in the role. An accountant may either be hired for a firm that requires accounting services on a continuous basis, or may belong to an accounting firm that provides accounting consulting services to other firms. The Big Four auditors are

26400-508: The subjects, insisting that they are simply taking steps to prevent likely social troubles from happening. In 2007, a Cairo administrative court denied 45 citizens the right to obtain identity papers documenting their reversion to Christianity after converting to Islam. However, in February 2008 the Supreme Administrative Court overturned the decision, allowing 12 citizens who had reverted to Christianity to re-list their religion on identity cards, but they will specify that they had adopted Islam for

26576-422: The third of his Twelve Anathemas. The near-immediate result of the council was a major schism. The bishops who were uneasy with the language of Pope Leo's Tome repudiated the council, saying that the acceptance of two physes was tantamount to Nestorianism. Dioscorus of Alexandria advocated miaphysitism and had dominated the Council of Ephesus. Churches that rejected Chalcedon in favor of Ephesus broke off from

26752-429: The title of King of Egypt ; despite being nominally independent, the Kingdom was still under British military occupation and the UK still had great influence over the state. The new government drafted and implemented a constitution in 1923 based on a parliamentary system. The nationalist Wafd Party won a landslide victory in the 1923–1924 election and Saad Zaghloul was appointed as the new prime minister. In 1936,

26928-407: The use of the title Theotokos . Nestorius was deposed at the Council of Ephesus in 431 AD. In 446, an aged monk from Constantinople called Eutyches began teaching that Christ only has one nature . In reaction to Nestorianism, he had adopted an extreme view in the opposite direction. Eutyches was condemned and exiled by a synod presided over by Flavian, Bishop of Constantinople , who also sent

27104-421: The use of wine, which was necessary for the religious practices of both the Christians and Jews under his rule. In 1005, Al-Hakim ordered that Christians and Jews alike be made to follow the "law of differentiation" called ghiyār , and wear a black belt, mintaq or zunnar , and a black turban, 'imāmah. In 1009, al-Hakim ordered and carried out the destruction of the Church of the Holy Sepulcher in Jerusalem,

27280-410: The war sank into a stalemate. In mid May 1967, the Soviet Union issued warnings to Nasser of an impending Israeli attack on Syria. Although the chief of staff Mohamed Fawzi verified them as "baseless", Nasser took three successive steps that made the war virtually inevitable: on 14 May he deployed his troops in Sinai near the border with Israel, on 19 May he expelled the UN peacekeepers stationed in

27456-418: The worldwide Catholic Church with members in Egypt include the Melkites , Maronites , Syriac Catholics , Armenian Catholics , and Chaldean Catholics . Most Latin Church Catholics in Egypt are expatriates. The Greek Orthodox Patriarchate of Alexandria and all Africa is the presence of Eastern Orthodoxy in Egypt. Its membership has steadily declined, and was approximately 110,000 in 1980. There are

27632-445: The years, the Era of the Martyrs , from the beginning of Diocletian's reign, and commemorates the martyrs on Nayrouz , which is the beginning of the year in the Coptic calendar . The situation for Christians greatly improved after Emperor Constantine 's Edict of Milan legalised Christianity in 313 AD, and Emperor Theodosius 's Edict of Thessalonica made it the state church of the Empire in 380 AD. In 318, only 5 years after

27808-469: Was pan-Arab nationalism and socialism. The Copts were severely affected by Nasser's nationalization policies, though they represented about 10–20% of the population. In addition, Nasser's pan-Arab policies undermined the Copts' strong attachment to and sense of identity about their Egyptian pre-Arab, and certainly non-Arab identity which resulted in permits to construct churches to be delayed along with Christian religious courts to be closed. By January 1976,

27984-409: Was a Copt who served as Egypt 's foreign minister under President Anwar Sadat . In addition, Naguib Sawiris , a Coptic businessman, was ranked in 2024 by Forbes as the 7th richest man in Africa with a net worth of 3.8B$ . However, many Copts continue to complain of being minimally represented in law enforcement, state security, and public office, and of being discriminated against in the workforce on

28160-538: Was accused of killing him. Leo, who could not attend the council himself, wrote a letter called Leo's Tome explaining his views on the doctrinal issues involved, which Dioscorus considered Nestorian. After Emperor Theodosius died, the new emperor and empress Marcian and Pulcheria convened another council, the Council of Chalcedon , in 451. This council deposed Pope Dioscorus and had him exiled to Gangra . It also read Leo's Tome and declared it orthodox, despite its contradictions with Pope Cyril 's teachings, specifically

28336-421: Was also allowed to run for a third term in the next election in 2024. Under El-Sisi Egypt is said to have returned to authoritarianism. New constitutional reforms have been implemented, meaning strengthening the role of military and limiting the political opposition. The constitutional changes were accepted in a referendum in April 2019. In December 2020, final results of the parliamentary election confirmed

28512-425: Was always a difficult province for the Ottoman Sultans to control, due in part to the continuing power and influence of the Mamluks , the Egyptian military caste who had ruled the country for centuries. Egypt remained semi-autonomous under the Mamluks until it was invaded by the French forces of Napoleon Bonaparte in 1798. After the French were defeated by the British, a three-way power struggle ensued between

28688-479: Was an early center of Christianity . The vast majority of Egyptian Christians are Copts who belong to the Coptic Orthodox Church of Alexandria , an Oriental Orthodox Church. As of 2019, Copts in Egypt make up approximately 10 percent of the nation's population, with an estimated population of 9.5 million (figure cited in the Wall Street Journal , 2017) or 10 million (figure cited in the Associated Press , 2019). Smaller or larger figures have also been cited, in

28864-478: Was borrowed into Coptic as " gyptios ", and from there into Arabic as " qubṭī ", back formed into " قبط " (" qubṭ "), whence English " Copt ". Prominent Ancient Greek historian and Geographer , Strabo , provided a folk etymology stating that " Αἴγυπτος " (Aigýptios) had originally evolved as a compound from " [Aἰγαίου ὑπτίως] Error: {{Transliteration}}: transliteration text not Latin script (pos 2) ( help ) " Aegaeou huptiōs , meaning " Below

29040-421: Was described as the largest violent battle between Islamists and their foes since the country's revolution. Mohamed Morsi offered a "national dialogue" with opposition leaders but refused to cancel the December 2012 constitutional referendum . On 3 July 2013, after a wave of public discontent with autocratic excesses of Morsi's Muslim Brotherhood government, the military removed Morsi from office, dissolved

29216-401: Was elected in 2014, has been described by a number of watchdogs as authoritarian and responsible for perpetuating the country's poor human rights record . Islam is the official religion and Arabic is official language. Egypt is considered to be a regional power in the Middle East, North Africa and the Muslim world , and a middle power worldwide. It is a developing country . Egypt is

29392-414: Was engaged in the controversy over the canonical calculation of Easter, and was the first to apply the calculation method for determining the date of Easter. His method was later approved by the Council of Nicea , which made one of the duties of the patriarch of Alexandria to determine the dates of the Easter and to announce it to the other Christian churches. This duty fell on this officiate because of

29568-432: Was established by CICA and CMA Canada on January 1, 2013, under the Canada Not-for-profit Corporations Act, to support Canadian provincial accounting bodies that were unifying under the CPA banner. CGA-Canada integrated with CPA Canada on October 1, 2014, completing the unification of Canada's accounting profession at the national level. All recognized national and provincial accounting bodies in Canada have now unified under

29744-436: Was established in 1819 by missionaries from the Church Mission Society , who endeavored to distribute copies of the Gospels in Arabic . The first Anglican church in Egypt, called St. Mark's was consecrated on December 17, 1839, in Alexandria, followed by All Saint's Church , in Cairo, consecrated on January 23, 1876. The Evangelical Presbyterian Church of Egypt, Synod of the Nile was founded by American missionaries from

29920-516: Was established under the Canada Corporations Act in 1920. In January 2012, following eight months of member and stakeholder consultation, the Canadian Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada (CMA Canada) and Certified General Accountants of Canada (CGA-Canada) issued A Framework for Uniting the Canadian Accounting Profession under a new Canadian Chartered Professional Accountant (CPA) designation. Chartered Professional Accountants of Canada ( CPA Canada )

30096-449: Was founded c.  3150 BCE by King Menes , leading to a series of dynasties that ruled Egypt for the next three millennia. Egyptian culture flourished during this long period and remained distinctively Egyptian in its religion , arts , language and customs. The first two ruling dynasties of a unified Egypt set the stage for the Old Kingdom period, c.  2700–2200 BCE, which constructed many pyramids , most notably

30272-443: Was granted the status of an autonomous vassal state or Khedivate (1867–1914) in 1867. The Suez Canal , built in partnership with the French, was completed in 1869. Its construction was financed by European banks. Large sums also went to patronage and corruption. New taxes caused popular discontent. In 1875 Isma'il avoided bankruptcy by selling all Egypt's shares in the canal to the British government. Within three years this led to

30448-414: Was later built in the year 986 to grow to become the largest and richest city in the Arab caliphate , second only to Baghdad . The Abbasid period was marked by new taxations, and the Copts revolted again in the fourth year of Abbasid rule. At the beginning of the 9th century the practice of ruling Egypt through a governor was resumed under Abdallah ibn Tahir , who decided to reside at Baghdad , sending

30624-424: Was less than 25%. Election observers also alleged government interference in the election process. After the election, Mubarak imprisoned Ayman Nour , the runner-up. Human Rights Watch's 2006 report on Egypt detailed serious human rights violations under Mubarak's rule, including routine torture , arbitrary detentions and trials before military and state security courts. In 2007, Amnesty International released

30800-459: Was not linked to any organisation and described as "psychologically disturbed" by the Ministry of Interior . In May 2010, The Wall Street Journal reported increasing waves of mob attacks by Muslims against ethnic Copts. Despite frantic calls for help, the police typically arrived after the violence was over. The police also coerced the Copts to accept "reconciliation" with their attackers to avoid prosecuting them, with no Muslims convicted for any of

30976-400: Was the last native ruling dynasty during the Pharaonic epoch. It fell to the Achaemenids again in 343 BCE after the last native Pharaoh, King Nectanebo II , was defeated in battle. This Thirty-first Dynasty of Egypt , however, did not last long, as the Achaemenids were toppled several decades later by Alexander the Great . The Macedonian Greek general of Alexander, Ptolemy I Soter , founded

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