Book Examination Skills book in the reference of accounts of commercial and industrial companies. Referring to the accounts of commercial and industrial companies At the end of this topic, the trainee will be a leader in examining the accounts of commercial and industrial establishments and accessing the net profit in a sound manner in light of the provisions of Law (91) of 2005 promulgating the Income Tax Law and its amendments and the executive regulations issued by the decision of the Minister of Finance No. (991) for the year 2005.