a number of ills that are endemic in the educational system of Liberia. Under the Program, the Institute integrates the syllabi of the two credentialing programs mentioned above (ATSWA and the ICAG Professional exams) into the accounting curricula of Liberian tertiary institutions of learning that elect to partner with the LICPA in its national capacity building effort. The syllabi integration is such that students in participating schools are expected to qualify as professional accountants by the time they meet standard academic requirements for graduation or be close to doing so by then. The idea is that having been brought that close to professional qualification, students in participating schools who do not qualify as professional accountants by the time they complete the academic requirements of each participating school will, on their own seek professional qualification on their own even after graduation. The Institute expects that this way, it will substantially increase number of Liberian professional accountants, who are currently in very short supply. Under the Program student in participating schools are required to pass corresponding external exams administered by LICPA, as part of the credentialing programs outlined above, in order to obtain academic credit in his school. However, the Council of the Institute recognizes that, unless suitably ameliorated, that requirement is inherently unfair to students at participating institutions where, with rare exceptions, the instructors who teach in those schools are unfamiliar with professional accounting exams. To address that challenge, the Institute works in collaboration with the Liberian Institute of Public Administration (LIPA), a funding beneficiary of the GEMS program of the USAID in Liberia. Thus under funding provided for the purpose by the USAID, the two Liberian capacity building institutes hire the services of experienced expatriate professional accountants who teach at participating universities as full-time instructors whose specific brief includes coaching students in each participating university to pass the LICPA's semi-professional and its full professional exams. Together with GEMS, the two partnering institutes hire the instructors; LIPA handles administration of the Program while the LICPA concentrates on the academic aspects of the Program. Although GEMS pays the expatriate instructors hired under the Program as outlined above, participating schools are allowed to collect tuition from students, with the specific understanding that each school will then use the tuition collected to sponsor as many of its regular accounting instructors, who so desire, to take the professional exams of the LICPA. Separate tutorial classes