To help accountants and their clients prepare for the introduction of the euro, the Institute of Certified Public Accountants (CPA), with the Ulster Bank and the Revenue Commissioners, is holding seminars this month in Cork, Galway, Limerick, Waterford, Dundalk, Ennis and Tralee. At the first seminar in Dublin yesterday, Ulster Bank chief economist, Mr Pat McArdle presented a general overview of EMU and the commercial and banking issues involved. CPA president, Mr Pat McCrohan addressed the practical issues facing accountants and their clients while Mr Gerard Moran of the Revenue Commissioners' EMU section talked about tax and customs implications.