Dr. Zulkarnain is a Professor (Full) of Accounting specializing in financial reporting, accounting standards, auditing, corporate governance, Islamic accounting & Shariah governance. He received his Bachelor of Accounting & Master of Science from Universiti Putra Malaysia (UPM) & PhD from Cardiff University, UK. He is a Chartered Accountant (Malaysian Institute of Accountants [MIA]), a Certified Training Professional (FAA), a Certified Professional Trainer (MIM) & a Certified Trainer (HRDF). He is actively involved in consulting, research & teaching at INCEIF/ISRA. His recent consultancy projects include Shariah assurance services, internal audit services, training of 300 members of BOD of Islamic banks & their related institutions (organized by the BNM). He has been Published extensively in academic and Professional Journals.