Dr.Akarm is a Professor Assistant on Accountancy and the Vice Dean of Business College for Student Affairs of Ibb University. Previously, he was the Vice Dean of Business College for High Education and Researches and the Head of Accounting Department at Ibb University. Akarm holds PhD on Accounting from Egypt and MSc on Financial Analysis from Jordan. Akarm is a Certified Public Accountant in Yemen; and Corporate Governance Consultant approved by IFC and with Yemeni Business Club. He participated in many studies and researches in internal auditing and internal control system.