Top 100 alternative sites to datcpa.ca
-
betax.ca
-
smctaxes.com
-
taxbycpa.ca
-
addocpa.com
-
pareshhemavatcpa.com
-
sandiegocpas.com
-
ghaicpa.ca
-
scpagroup.com
-
martinmanning.ca
-
mothanapc.ca
-
quilty.ca
-
piascik.com
-
alvescpa.com
-
ldbcpa.ca
-
cpaprofessionals.ca
-
tgcpa.ca
-
woodbridgeonaccounting.ca
-
savassociates.ca
-
cpasurreyaccountingtax.ca
-
cpa-hk.hk
-
rjgcpa.com
-
mcgillco.ca
-
dreamhouzz.ca
-
rjohalcpa.ca
-
gtaaccounting.ca
-
claytonmckervey.com
-
kilmoreaccountants.com.au
-
ahadandco.com
-
pmichaelcpa.com
-
mkshelbycpa.com
-
scottscpa.com
-
mksh.com
-
ohaccounting.com
-
rpcorp.ca
-
zielke.ca
-
nasonaccounting.com
-
adian.ca
-
pacificcpa.ca
-
melaniegesy.ca
-
tinaxucpa.ca
-
hgacpa.com
-
cmaccounting.ca
-
lvcpas.com
-
stanleyaccounting.ca
-
wisecpa.ca
-
finestonechan.com
-
cpa-accountant.tax
-
riclittlecpa.com
-
accountantandtaxadvisor.ca
-
sipaccountants.com.au
-
accountingcompany.com.au
-
accountantfinder.com
-
manenkothari.com
-
moraitis.ca
-
mworlandocpa.com
-
jtmurraycpa.com
-
cpa2web.com
-
litwin.ca
-
goodearth.com.tw
-
seattlecpaprofessionals.com
-
hinderscpa.com
-
mirandaaccounting.ca
-
kirkhamca.ca
-
darkhorse.cpa
-
cpagardens.com
-
chawlacpa.com
-
mcnaircpas.com
-
accountinghands.com.au
-
annetahim.com
-
daveburton.nyc
-
agentnatorgi.ru
-
worldtaxopoczno.pl
-
magal.co.in
-
philiphandelectrical.com.au
-
prostapolisa.pl
-
themidwifeplan.com
-
harrysrestaurante.com.br
-
vivalife.ch
-
evgpyrev.ru
-
pramura.com
-
junaati.com
-
yestandspoc.com.ng
-
skyfinance.com.au
-
potolok-svetilnik.ru
-
drafty.in
-
ercesigorta.com.tr
-
millennium.cnt.br
-
enrichadvisors.in
-
easybluitalia.com
-
elajito.cl
-
plantology.co.th
-
purplepond.in
-
cedirlab.com.br
-
csg.com.py
-
homehealth.cl
-
tvoigazon.ru
-
kvlsar.ru
-
massisestacionamentos.com.br
-
aescass.com
-
legionbroker.bg
B&E CPA Professional Corporation
[ ABOUT US ] PROFESSIONAL CORPORATION B&E CPA Professional Corporation is a client-focused chartered professional accounting firm with more than ten years of experience. We are committed to build lasting relationships with our clients. We aim to provide one-stop continuous professional
Author: Soft
CPA | Tax | Accounting | UT 84117 | Stephens Management Corporation
With more than 30 years of professional CPA experience, Stephens Management Corporation is your one stop shop for taxes, accounting, payroll, and more!
Accounting firm Canada - Tax Accountant Toronto | Tax by CPA
Accounting firm Tax by CPA offer services certified Tax preparer in Canada ✓ Tax Accountant with 20 years of experience ✓ Reliable Tax preparation in Toronto from professional accountants
Author: Eva Khabas
ADDO CPA Professional Corporation
ADDO CPA Professional Corporation is an accounting firm located in Ontario, Canada
Author: ADDO CPA Professional Corporation
Accounting Services - Corporate, Personal Taxes - Paresh Hemavat CPA Professional Corporation
Paresh Hemavat CPA Professional Corporation provides professional Accounting Services to clients. We focus on corporate or personal taxes, accuracy, completion, and timely service.
San Diego, CA CPA Firm | Home Page | San Diego, CPA A Professional Tax & Accountancy Corporation
Take a look at our Home page. San Diego, CPA A Professional Tax & Accountancy Corporation is a full service tax, accounting and business consulting firm located in San Diego, CA.
CPA Accounting Firm | Chartered Professional Accountant | Vaughan CA
Accounting and tax services from Toronto CPA firm, Ghai CPA Professional Corporation. Call or email us now to take advantage of our free consultation.
Plano CPA Firm | Tax, Advisory, & Accounting | Shamshiri CPA GroupPlano CPA Firm | Tax, Accounting, Payroll | Shamshiri CPA Group
Plano CPA Firm specialized in CPA Tax Preparation, Bookkeeping, Accounting Plano Payroll Service & CFO services, Our local CPA Plano Tax Firm has the right Accountants & Tax Professionals.
Manning CPA Professional Corporation
Manning CPA Professional Corporation Chartered Professional Accountant Ottawa, ON
CPA | Mothana Professional Corporation | Edmonton
Chartered Professional Accountant, CPA, CA | Edmonton, Alberta | Corporate Accounting, Taxes, Professional Corporations.
Owen Quilty Professional Corporation CPA | Midland Accounting Firm
Owen Quilty Professional Corporation CPA is a CPA Firm assisting clients with professional services. Schedule a consultation with CPA in Midland ON. Call (705) 528-2222
PIASCIK - Accounting Tax Planning CPA
CPA firm Business Tax International Accounting Tax Planning -PIASCIK Accounting Tax Planning CPA Richmond Virginia
Clovis CPA | The Woodworth Group A Professional Corporation
Welcome to our Clovis CPA firm, The Woodworth Group A Professional Corporation. We offer a variety of accounting services in Clovis and surrounding communities.
Personal Tax Preparation & Corporate Year End Accounting - LDB CPA
From personal tax preparation to corporate year end accounting, LDB CPA is fully equipped to handle a wide range of accounting services in the Okanagan.
Chartered Professional Accountants of Ontario, Vaughan - A N G CPA
A N G CPA Professional Corporation is a full service Chartered Professional Accountants of Ontario offering bookkeeping & Accounting Services.
TG CPA Professional Corporation, Income / Sales Tax Preparation in Mississauga, Toronto | TG CPA Professional Corporation, Income / Sales Ta
Tax and Accounting professional services is providing by TG CPA Professional Corporation in Mississauga, Toronto on affordable and competitive rates.
Accountant Woodbridge | Tax Accountant Services - Woodbridge ON Accounting
Ish Jindal CPA Professional Corporation is a Woodbridge & Vaughan, ON based accounting and tax firm with a combined experience of more than 15 years in accounting, auditing and taxation. Call Now!
Corporate Tax Accountant Toronto & CPA Firm- SAV Associates
SAV Associates is a full-service CPA firm offering Corporate Tax Accountant service in Toronto. Contact us today at 647-831-8322 for quality results.
Chartered Professional Accountant Sidhu & Associates (CPA) Lower Mainland Accountants, Fraser Valley Tax Planning and Accounting Services
Sidhu & Associates (Chartered Professional Accountant) is a full service accounting firm located in Surrey, with over 20 years of experience serving clients across the Lower Mainland and Fraser Valley.
Other sites like datcpa ca
Hong Kong CPA, Accounting, Audit, Tax, Corporate Services, Fusion Certified Public Accountants – A Hong Kong CPA practicing firm specialized
Fusion Certified Public Accountants (“Fusion CPA”) is a Hong Kong practising professional accounting firm. We offer accounting, audit, tax, part-time CFO, company formation and corporate services.
Fairbanks, AK CPA Firm | Home Page | RJG A Professional Corporation, CPAs
Take a look at our Home page. RJG A Professional Corporation, CPAs is a full service tax, accounting and business consulting firm located in Fairbanks, AK.
Accounting Services | Corporate Tax Services | Personal Tax Services | Cash Flow & Budget Analysis | Bookkeeping | Estate Planning - Home
McGillco Professional Corporation is a Chartered Professional Accounting firm committed to providing the highest standards of service. With over 20 years experience in corporate tax planning, personal tax planning, estate planning, and bookkeeping, McGillco Professional Corporation is a progressive and reliable company that will serve all of your accounting needs.
CPA - CGA Tax Firm Canada | Accountant Services Canada
Galaxy Tax Accounting Firm, Certified Public Accountants (CPA) with over 35 years of experience in Taxation, Financial accounting, and Government audits issues
Accountant in Toronto & Brampton - R Johal CPA Professional Corporation
If you are looking for an accountant services in Toronto and Brampton area ,then look no further than R Johal CPA Professional Corporation. Call us now on - 416 823 2556.
Professional Tax Accounting firm in Toronto | Tax Accounting Services
GTA Accounting is a full service Chartered Professional Accounting Firm in Toronto offering corporate tax services and bookkeeping services
Tax Planning | International Tax Accountant | Michigan CPA Firm
Learn about the tax compliance, planning and other services offered to system integrators and international tax accounting - Michigan CPA firm.
CPA | Tax Accountant | Accounting Services | Tax Consultant
We are an accounting firm, accounting services company within the Mitchell Shire Community catering to both business and individuals alike. CPA. Tax Accountant.
Author: Terri R
Accountant NYC | CPA & Tax Accountants New York | AHAD & CO
Looking for a Professional, Reliable NY (New York) based accountants firm? AHAD & CO are NYC accountants providing full accountant services, CPA, CFO outsourcing & more.
Author: Ahad; Amp; Co. CPAs
Paul Michael, CPA, CPA San Jose CA, Accountant San Jose CA, Taxes San Jose CA, CPA CA 95125
Paul Michael, CPA is a full service tax and accounting firm, CPA San Jose CA, Accountant San Jose CA, Taxes San Jose CA, CPA CA 95125
Annapolis CPA offering Tax Preparation, Accounting and Planning | Michael K. Shelby, CPA, LLC
Annapolis based CPA firm Michael K. Shelby, CPA, LLC, offers expert Tax Preparation, Accounting and Planning Services.
Austin, TX CPA : Accounting, Tax Planning & Payroll
Scott Schaubhut, CPA is a full service tax, accounting, payroll and tax planning firm located in Austin, TX
Accounting Firm | Tax Preparation | CPA in MD | MKS&H
MKS&H, a Maryland accounting firm, offers professional tax, audit & accounting and business consulting services. Contact our CPAs today!
Author: Brandon M
CPA Firm Independence OH | Accounting & Tax Services
Accounting and tax services from Independence, OH CPA firm, Uehlinger, Tablack CPAs. Free consultation.
Rakesh Professional Corporation | Accounting & Startup Consulting Firm | CPA
CPA Certified professionals in GTA specialized in Startup Consulting, Accounting & Finance. First consultation is free. Reputed & Certified accounting firm.
Chartered Professional Accountants North Vancouver | Zielke & Company CPA
Zielke & Company Certified Professional Accountants is a boutique North Vancouver CPA firm specializing in small business accounting. Fixed-fee pricing.
CPA, Tax Planning & Accounting Services | Greenville, SC
Nason Accounting is a CPA firm providing tax planning & preparation services, QuickBooks® training, bookkeeping and more for individuals and businesses.
Author: Mike Lane; President; Available Technology
Mississauga ON CPA Firm | Streetville Ontario Accountant
Our CPA firm provides small businesses with unparalleled accounting, tax, and financial services in Mississauga, ON. Call Adian Professional Corporation CPA today.
Pacific CPA | Chartered Professional Accountants | Nanaimo
Pacific CPA Chartered Professional Accountants is an innovative general practice CPA firm that delivers quality service to clients all across Vancouver Island and the lower mainland.
Author: MC Admin
Professional Accounting Services Leduc | Tax Planning- Melanie Gesy Professional Corporation
Melanie Gesy Professional Corporation in Leduc is proud to provide exceptional accounting services for corporate, personal and not-for-profit clients
What else datcpa.ca alternative websites
Accountant, Tax - TINA XU CPA - Richmond, British Columbia
Tina Xu,CPA,CGA has 20 years experience, provide tax,accounting,and consulting service.Commit to provide valuable &quality professional service on timely basis.
Accountant & Tax Services Edmonton | Small Business Accounting | HGA CPA
HGA CPA is an accounting firm specializing in small business accounting, corporate tax, & financial advice in Edmonton, AB.
CM Accounting Professionals Inc., CPA | Langley | Home
CM Accounting Professionals Inc., CPA is Langley’s source for auditing & accounting services, computerized bookkeeping and personal & corporate tax advice.
Las Vegas CPA Firm | Accountants in Las Vegas - Ellsworth & Stout CPAs
Welcome to Ellsworth & Stout CPAs! Las Vegas, NV CPA Firm and Accountants that care about your needs. LV Tax accountants, professional CPA services providing world-class financial services.
Stanley Accounting Professional Corporation|www.stanleyaccounting.ca/Calgary NW
Stanley Accounting Professional Corporation is a small business and personal income tax specialist in NW Calgary. In business for over ten years. Chartered Professional Accountant (CPA). www.stanleyaccounting.ca
Home | Wise CPA, Professional Corporation | Ontario
Wise CPA, Professional Corporation is a full service accounting firm located in Burlington, Ontario. We cater to small and mid-size clients with a focus on business organization, annual financial reporting, tax and estate planning.
Wing Git (Wayne) Chan, CPA, CA - Chartered Professional Accountants - Montreal
WHO WE ARE We are a leading Chartered Professional Accounting (CPA) and Chartered Accounting (CA) firm for Canadian businesses with over 50 Years of Experience. We were previously known as Finestone Chan SENC. LEARN MORE WHAT WE DO
Author: Admin
AGA Accounting Firm - CPA Tax Accountant Payroll
Professional Tax Accountant Firm. We can help with Taxes. Bookkeeping and Payroll for your Corporation. We service all of Canada, located in Canmore AB
Richard W. Little, Jr CPA, PC, CPA Redmond OR, Accountant Redmond OR, Taxes Redmond OR, CPA OR 97756
Richard W. Little, Jr CPA, PC is a full service tax and accounting firm, CPA Redmond OR, Accountant Redmond OR, Taxes Redmond OR, CPA OR 97756
Professional Tax Advisor Accountant Edmonton Sherwood Park
We Are a professional accountant firm with a strong CPA staff of tax advisors. We do personal and corporate Tax returns. Check out our updates.
Tax & CPA Accountant Hobart: Tax Consultant, Tax Services
Stuart Iles Partners is a reputed tax & CPA accountant and consultant firm in Hobart offering a host of taxation, business advisory & accounting services.
Accounting-Company| Bookkeeping, Tax Services, Chartered Accountants Sydney, Australia
Accounting Company offers expert Bookkeeping Services, Tax Planning, Tax Returns filing, GST and BAS registration and returns filing, Corporate Secretarial and all accounting services. Accounting Company, one of the leading Accounting CPA Firms in Sydney, Australia has years of experience in Accounting and Bookkeeping
CPA Tax Accounting Firm Finder - Find an Accountant
Free Search. Quickly find an accountant, CPA, or accounting firm in your area. Over 51,800 U.S. Accounting Firms Listed.
Manen Kothari, CPA SK Tax Associates| Tax Accounting Financial Planning Insurance | Schaumburg, IL | Indian CPA
Manen Kotharii CPA, SK Tax Associates is a full CPA Firm located in schaumburg IL providing a wide variety of auditing, tax, accounting and financial planning services.
Jonathan Moraitis CPA & Associates | Professional Corp. Waterloo, Ontario
Waterloo Accountant | Jonathan Moraitis, CPA and Associates | Professional Corporation. Big firm professionalism, small firm caring and commitment.
Author: Jonathan Moraitis
San Diego Accounting and Tax Services | CPA
M. W. Orlando CPA, Inc. is a San Diego CPA firm providing accounting and tax services to help small businesses grow and prosper.
Accounting and Tax Services in Mobile, AL | CPA firm
James T. Murray, III, CPA, LLC is a Mobile CPA firm that provides a wide variety of accounting, tax and financial management services.
The CPA Group PC | Tax, Accounting, Monett and Cassville, MO
The CPA Group, P.C. is a full service tax, accounting, payroll, audit and business consulting firm located in Monett, MO and Cassville, MO. We service many kinds of entities including small businesses, non-profits, governments, schools, agriculture, retailers, restaurants and professional services.
Professional accounting services in Montreal
Litwin CPA Inc., an accounting firm located in Montreal , has been providing accounting, assurance, and creative tax minimization strategies to individuals, corporations, entrepreneurs and professionals for more than 40 years.
Good Earth CPA is a Taiwan chartered accountant specializing in providing professional services on internal audit, corporate tax, legal fair
Good Earth CPA is a Taiwan chartered accountant specializing in providing professional services on internal audit, corporate tax, legal fairs and advisory regarding company registration, patent, trademark and investment. With over 10 year's experience, we have been providing Taiwan investment and acounting services for clients from over 26 countries worldwide.
Other websites similar as datcpa.ca
Seattle CPA Professionals
Seattle CPA Professionals is an accounting firm that provides tax and accounting services to the greater Seattle area. We give you peace of mind that your tax and accounting needs are taken care of by experienced professionals.
Christopher Hinders CPA PLLC | Tax and Accounting Services | Washington DC
A small CPA firm that focuses on professional, personalized services in income tax, financial reporting, accounting and business consulting
Accountant In Mississauga ON | Miranda Professional Corporation
Miranda Professional Corporation is a public accounting services firm at Mississauga ON Canada. Call 1.855.839.4969 for best in bookkeeping & general accounting
Author: Louie Sebestiano - Owner; President Gem-Tec-Group-Inc
Steve Kirkham CA Professional Corporation - Chartered Professional Accountants
Chartered professional accountants (CPA) in Oakville ON, offering accounting, auditing & bookkeeping services incl corporate, small business, & personal tax returns along with other government filings.
Small Business Accounting Firm & Tax CPA | Dark Horse CPAs
Dark Horse CPAs is a boutique accounting and tax firm serving small businesses and individuals in San Diego. Based in Cardiff-by-the-Sea in Encinitas, they provide accounting, bookkeeping and tax services to clients across the nation and expats abroad.
Websites for Accountants & Tax Professionals | CPA Gardens
Affordable websites personalized to each individuals' needs with file-sharing designed specifically for accountants, CPAs, and tax professionals.
Naperville Tax Preparation & Accounting, Chawla & Associates, CPA
Chawla & Associates, CPAs, is a Naperville, IL full-service accounting firm specializing in business & individual tax preparation and accounting services.
CPA Las Vegas | McNair CPA Accounting Firm - Financial Tax Accountant
McNair CPA accounting firm in Las Vegas provides financial consulting, forensic, tax, bookkeeping services, CFO, business accountant, public filings, mergers & acquisitions.
Accountants Parramatta, CPA Tax Agent Parramatta, tax return, Xero Accountant,
Accountants Parramatta and Jordan Springs for professional accounting and taxation service to individuals and businesses by CPA and Registered Tax Agent
Accounting & Tax Services | CPA Firm in Anaheim, CA
Accounting services and tax strategies for businesses and individuals. Contact Anaheim, CA CPA firm Tahim & Associates.
CPA Accounting Firm in NYC - Harness Tax
Looking for the best accounting firms in NYC? Look no further than the Harness Tax team for all your CPA services and tax accountant needs.
Some websites with similar theme to datcpa.ca include:
Агент на торги – Ваш надежный брокер на торгах по банкротству
WorldTax - Twoje biuro rachunkowe w Opocznie
Profesjonalna księgowość w Opocznie. Czerp przyjemność z prowadzenia biznesu... Księgowość zostaw nam!
Magal Engineering Pvt. Ltd.
Delivering world-class expertise in sheet metal forming CNC machines and solutions for over 25 years in India.
Author: Admin
Philip Hand Electrical - Philip Hand Electrical
Best Services Are you looking for a top rated ”A Grade” electrical contractor in Mildura? Philip Hand Electrical Contractor is a well established company servicing Mildura, Red Cliffs, Sunraysia and surrounding districts. Residential • TV & Lighting • Air Conditioning • Appliance Installation • House Wiring read more Commercial • Cool Rooms • Irrigation Pumps...
Strona główna - Prosta Polisa
Najlepsze usługi Zapewniamy najlepsze usługi ubezpieczeniowe dla naszych klientów Zadbamy nie tylko o Twój dom, ale o cały Twój majątek. Chronimy także Ciebie i Twoje zdrowie. Dajemy wsparcie w razie nieoczekiwanych problemów podczas podróży – w Polsce i za granicą. Możesz na nas polegać, jeśli Ty lub Twoi bliscy niechcący wyrządzicie szkodę innej osobie. Ubezpieczenie […]
Home - The Midwife Plan | Southern Cross Insurance Solutions
The Sky’s the Limit with our Service We ensure the very best in insurance services for our clients. We meet our clients’ insurance needs through effective communications. Ann A. Geisler established Southern Cross Insurance Solutions in 2013, having also co-founded its predecessor agency in 1994. Today, Ann and the expert personnel of Southern Cross continue to meet their clients’...
Harrys Bar e Restaurante -O melhor momento do dia!
Harry’s Restaurante tem como principal característica a sua flexibilidade na forma de preparar e apresentar os pratos da cozinha contemporânea.
Vorsorge und Versicherungsberatung | VIVA LIFE GmbH
Optimierung Ihrer Versicherungen vom Fachmann. Starke Vorsorge für einen sicheren Lebensabend. Aussichten auf attraktive Steuerrückzahlungen.
Author: Admin
Психолог Евгений Пырьев-онлайн запись на консультацию
Огромный опыт практической и консультативной работы. Поведенческо-когнитивная терапия, гештальт-терапия, психоанализ. Опыт работы с клиентами любого возраста и пола. Запись онлайн!
More other alternatives for datcpa ca
Pramura – Electronic and Mechanical Design Service Company
Junaati Technologies – Business Solution, Consulting & Outsourcing Organization
Yest and Spoc – A Leading Market Research Company in Nigeria
Sky Finance
Personalised ServicesWe’re making homeownership simpler, faster and most importantly, more accessible all with a personalised touch. We offer carefully considered financial advice, complete with honest guidance, friendly service and attention to detail. You can rely on us to offer in-depth financial assistance, with proven strategies that are realistic and tailored to your needs. Home Loan […]
Author: Admin
Подвесные потолки и светильники – Силайн
Drafty - We ensure best legal services for our clients
Best Services We ensure best legal services for our clients. Coronavirus pandemic has redefined our lives in many ways. People are looking for new oppourtunities and avenues. Are you looking for a similar one? Private Limited Company You can now register your Company at remarkably low prices! GST Registration Every business which deals in product/service...
Erçe Sigorta
MILLENNIUM – contabilidade consultiva
Author: Millennium
Enrich Advisors - Buy Sell Unlisted Shares / Stocks - Pre IPO Equities
Enrich Advisors is a Mumbai based investor of Pre IPO equities, one of the most recognized name in the Unlisted Shares Buying & Selling Space
Home - EasyBlu Italia
I Nostri Servizi
Author: Admin
Inicio - El Ajito
Nuestra EMpresa Garantiza el mejor producto para nuestros clientes. Calidad, Diversidad y Servicio EMPRESA Maquinaria y personal calificado en el proceso de cosecha, gran dedicación en obtener un producto final para nuestros clientes PRODUCTOS Semillas de primera calidad y las mejores tierras de cultivo de Chile CALIDAD Nuestro equipo técnico revisa la producción desde su...
Author: Tecleados Com
บริษัท แพล้นโทโลยี จำกัด (Plantology Co.,Ltd.) – Premium **** Service Company : การเพาะปลูกกัญชง อย่างมืออาชีพ
PurplePond Financial Services
Cedirlab – Laboratório de Analises Clinicas - Cedirlab
Serviços Serviços a sua disposição Coleta a Domiciliar A melhor sala de espera é a sala da sua casa. Serviços Covid-19 A melhor sala de espera é a sala da sua casa. Orientações Para a realização de exames laboratoriais no CEDIRLAB Compra Online Vacinas e Exames sem sair de Casa Serviços Consultoria regulatória e **** […]
Author: Cedirlab
My Blog – Otro sitio realizado con WordPress
Author: MauriRL
HOME HEALTH | Vive Saludable
Centro de Salud y Bienestar. En Home Health nos ocupamos de tu salud para que disfrutes una vida sana junto a tu familia. #ViveSaludable
Твой Газон
Клиника восстановительного лечения - Клиника восстановительного лечения
Лечение остеохондроза, грыжи, протрузии, нарушения осанки, артрозов, артритов, всех видов боли, в том числе мышечные и миофасциальные боли.
Massis Estacionamentos – Desde 1963 uma manobra certa
USPS CASS Certified™ Postal Software | AES System
AES offers the best defense against return mail validating addresses. USPS CASS Certified™ Postal Software. End to End Solution with all USPS® requirements in One product with five solutions.
legionbroker – legionbroker
