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Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception.[1] The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it. Women were able to become chartered accountants only following the Sex Disqualification (Removal) Act 1919 after which, in 1920, Mary Harris Smith was recognised by the Institute of Chartered Accountants in England and Wales and became the first woman chartered accountant in the world.[2]

Chartered accountants work in all fields of business and finance, including auditing, taxation, financial and general management. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies.[3][4][5]

Chartered accountants' institutes require members to undertake a minimum level of continuing professional development to stay professionally competitive. They facilitate special interest groups (for instance, entertainment and media, or insolvency and restructuring) which lead in their fields. They provide support to members by offering advisory services, technical helplines and technical libraries. They also offer opportunities for professional networking, career and business development.[6]

Chartered Accountants Worldwide comprises 15 institutes with over 1.8 million Chartered Accountants and students in 190 countries.[7]

Countries

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Australia

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Chartered accountants of Australia belong to the Chartered Accountants Australia & New Zealand (CA ANZ, formerly the Institute of Chartered Accountants in Australia) and use the designatory letters CA.[8] Some senior members (at least 15 years' membership) of the institute may be elected fellows and use the letters FCA. Of equal legal status and recognition in Australia as qualified professional accountants are Institute of Public Accountants (IPA) and CPA Australia.[9] On 28 June 2016, the Association of Chartered Certified Accountants (ACCA) and CA ANZ announced a strategic alliance to provide an opportunity for dual membership of both bodies, which will add value for the members locally and globally. ACCA members resident in Australia and New Zealand will be invited to apply for CA membership and CA ANZ members will be invited to apply for ACCA membership, subject to meeting the eligibility criteria of the other body.

Bangladesh

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The Institute of Chartered Accountants of Bangladesh (ICAB) is the national professional accounting body of Bangladesh. Established in 1973, it is the sole organization with the right to award the Chartered Accountant designation in Bangladesh. Senior members (at least five years' membership) of the institute are called "fellow members" and use the letters FCA.

Bangladesh has more than 1,900 registered Chartered Accountants and more than 32,000 articled students.

Bermuda

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The Institute of Chartered Accountants of Bermuda works with the Canadian Institute of Chartered Accountants and American Institute of Certified Public Accountants, and is the sole organisation in Bermuda with the right to award the Chartered Accountant designation.[10]

Canada

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In Canada, chartered accountants belong to the Canadian Institute of Chartered Accountants (CICA) by way of membership in at least one provincial or territorial institute (or "order" in Quebec). In order to become a member, a candidate requires an undergraduate degree plus experience and, depending on the province, additional education. Candidates in all provinces are required to pass the three-day Uniform Evaluation (UFE) now Common Final Examination (CFE).[11]

Since 2012, the CICA has been in a process of unification with the other two accounting bodies in Canada. Canadian CA's, along with Certified General Accountants (CGAs) and Certified Management Accountants (CMAs), have now adopted the designation Chartered Professional Accountant (CPA), making the term "chartered accountant" obsolete.[12]

Czech Republic

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In the Czech Republic, Chartered Accountants are generally members of Institute of Chartered Accountants of the Czech Republic and use the designatory letters CAE (Chartered Accountant expert).[citation needed] Chartered Accountants may also be members of the Chamber of Auditors of the Czech Republic (KACR),[13] with whom the ICAEW launched its ACA qualification in 2015.[14]

European Union

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Under the Mutual Recognition Directive, European Economic Area (EEA) and Swiss nationals holding a professional qualification can become members of the equivalent bodies in another member state. They must, however, pass an aptitude test in understanding local conditions (which for accountants will include local tax and company law variations).

The local title is, however, not available for use if the professional does not choose to join the local professional body. For example, a holder of the French expert-comptable [fr] (in French) qualification could practise as an accountant in England without taking a local test but could only describe themself as "expert-comptable (France)" not "Chartered Accountant". Within the EEA, only the UK and Ireland have bodies that issue the Chartered Accountant title.

India

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In India, Chartered Accountants are regulated by the Institute of Chartered Accountants of India (ICAI) which was established by the Chartered Accountants Act, 1949. Associate members of the ICAI are entitled to add the prefix CA to their names. Members who has been in continuous practice in India for at least 5 years or a member who has been an associate for a continuous period of not less than 5 years and who possesses experience equivalent to the experience normally acquired as a result of continuous practice for a period of 5 years as chartered accountant can use Fellow Chartered Accountant(FCA).[15] As of 1st August 2024, the Institute had 414,758 active members.[16]

Entry to the profession can be made by taking the CA Foundation Course after completion of schooling (12th grade). Alternatively, graduates may train as an articled assistant for three years in a chartered firm before final exam or after completion of Intermediate of Cost Accountant or Company Secretary. A comprehensive 100 hours of information technology training and an orientation programme for soft skills development have to be completed before being articled.[17] However the CA certification is limited to the geographical boundary of India and is not valid in countries that follow different standards of accounting practice.[18][19] After clearing of CA final examination, one may apply for membership to ICAI.

Indonesia

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The Institute of Indonesia Chartered Accountants, formerly Indonesian Institute of Accountants or Ikatan Akuntan Indonesia is the national organisation of professional accountants in Indonesia. IAI is a founding member of the International Federation of Accountants (IFAC) and the ASEAN Federation of Accountants (AFA). In 2016 IAI became an Associate Member of Chartered Accountants Worldwide.

Ireland

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In Ireland, Chartered Accountants are generally members of Chartered Accountants Ireland and use the designatory letters ACA or FCA. Chartered accountants may also be members of the Institute of Chartered Accountants in England and Wales or the Institute of Chartered Accountants of Scotland.

Nepal

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In Nepal, the profession of Chartered Accountancy is regulated by the Institute of Chartered Accountants of Nepal (ICAN) which was established by parliament under the Chartered Accountants Act, 1997.

After completion of three levels of examination (CAP I, CAP II, and CAP III) with three years of articleship training under a qualified CA, one can get the membership of ICAN and with the Certificate of Practice (COP), one can practise as a professional accountant.

New Zealand

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In New Zealand, Chartered Accountants belong to the Chartered Accountants Australia & New Zealand (CA ANZ, formerly New Zealand Institute of Chartered Accountants) and use the designatory letters CA. Some senior members may be elected fellows and use the letters FCA.

There is also a mid-tier qualification called Associate Chartered Accountant with the designatory letters ACA. Associate chartered accountants are not eligible to hold a certificate of public practice and therefore cannot offer services to the public.

Pakistan

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The Institute of Chartered Accountants of Pakistan (ICAP) is the professional body of Chartered Accountants in Pakistan, established on 1 July 1961 under the Chartered Accountants Ordinance, 1961. ICAP is the sole body and authority in Pakistan which has a mandate to regulate the accounting and auditing profession[20] in the country. It adopts and develops the national auditing standards and develops accounting standards for the Securities and Exchange Commission of Pakistan (SECP). It represents accountants employed in public practice, business and industry, and the public sector. The institute is a member of the International Federation of Accountants (IFAC), which is the global organization for the accountancy profession.

ICAP has more than 7,000 active members and more than 25,000 students. Other national accountancy bodies include Institute of cost and management accountants of Pakistan (ICMAP),[21] PIPFA, etc. ICAP and ICMAP are full members of International federation of accountants and PIPFA is an associate member. Besides these national accountancy bodies, Association of Chartered Certified Accountants (ACCA) & Chartered Institute of Management Accountants (CIMA) UK Bodies also has a strong presence in Pakistan.

Singapore

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The Chartered Accountant of Singapore (CA (Singapore)) title is protected under the Singapore Accountancy Commission (SAC) Act. The pathway to obtain the designation is owned by the SAC, a statutory body of the government. The Institute of Singapore Chartered Accountants (ISCA) is a designated entity in the SAC Act and confers the CA (Singapore) designation on behalf of SAC. The Singapore Chartered Accountant Qualification programme has three components: academic base, professional programme and 3 years of practical experience. ISCA and the SAC have worked to raise the profile and promote the Singapore CA Qualification for international recognition.

Applicants who are eligible for the Singapore Chartered Accountant Qualification foundation programme should have either accredited degrees, other degrees, undergraduates and local polytechnic diplomas. Those with who are eligible for direct entry into the professional programme should have local accountancy degrees from Nanyang Technological University, National University of Singapore, Singapore Management University, Singapore University of Social Sciences, and Singapore Institute of Technology.

In 2013, holders of Association of Chartered Certified Accountants (ACCA) and CPA Australia have until 31 December 2016 and existing students have until 31 December 2018 to complete the ICPAS PAC and qualify for the "Chartered Accountant of Singapore" professional designation through the previous transitional arrangements.[22][23][24]

South Africa

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In South Africa, SAICA, the South African Institute of Chartered Accountants, regulates the Chartered Accountant (South Africa) designation, CA (SA).

To qualify as a CA (SA), one requires a specialised bachelor's degree in accounting, followed by a Certificate in the Theory of Accounting (CTA); depending on the university, this is offered as a postgraduate honours degree or as a postgraduate diploma. This formal education is followed by two external competency exams set by SAICA.

A separate registration is needed for Chartered Accountants wishing to act as auditors in public practice as a registered auditor (RA). The RA designation is conferred by IRBA (Independent Regulatory Board For Auditors, previously known as Public Accountants and Auditors Board [PAAB]) under the Auditing Profession Act (AP Act).[25]

Candidates must complete three years of practical experience, working for a registered training office – the Training In Public Practice (TIPP) programme. Articled clerks who switch employers during this period are required to extend their training by six months. The Training Outside Public Practice (TOPP) programme has a financial management focus; TOPP trainees can thus become Chartered Accountants with a more limited knowledge and experience of auditing than those who undergo the TIPP programme, but with a more extensive financial management and business experience.

Chartered accountants who are not registered auditors may not act as or hold out to be auditors in public practice.[26] However, the AP Act does not prohibit non-RAs from using the description 'internal auditor' or 'accountant', or from auditing a not-for-profit club, institution or association if they receive no fee for such audit.[27]

In South Africa the Companies Act was replaced, with effect in July 2010, to allow companies without a public interest to choose between an audit or an independent review. A review is not an attest function and can be performed by accountants who are members of bodies that are registered in terms of the Close Corporations Act of 1984, which include SAIBA, CIMA, SAICA, SAIPA and ACCA.

Sri Lanka

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In Sri Lanka, the title of Chartered Accountant (CA Sri Lanka) can be used by only members of the Institute of Chartered Accountants of Sri Lanka. These could be Associate Members (ACA) and Fellows (FCA). Chartered accountants holding practising certificates may also become Registered Auditors, who are able to perform statutory financial audits in accordance with the Companies Act, No. 07 of 2007. Chartered Accountants can also register as company secretaries.

United Kingdom

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See also: British qualified accountants

The Institute of Chartered Accountants in England and Wales is an awarding body, conferring the postnominals ACA and FCA. The Institute of Chartered Accountants of Scotland confers the postnominals CA.

List of institutes of chartered accountants

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References

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Chartered accountant

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A chartered accountant (CA) is a certified professional who has earned a prestigious qualification through rigorous education, examinations, and practical training, granting them the authority to provide expert such as auditing, taxation, and advisory in various jurisdictions worldwide. This designation, equivalent to the (CPA) in the United States, is primarily used outside the U.S. in countries like the , , , , and , where it signifies adherence to high ethical and professional standards. The path to becoming a chartered accountant typically requires a relevant in , , or a related field, followed by completion of a professional qualification program that includes advanced exams on topics such as financial reporting, and assurance, taxation, and . In the UK, for instance, the Institute of Chartered Accountants in (ICAEW) offers the Associate Chartered Accountant (ACA) qualification, which demands at least three years of supervised practical training alongside passing 15 exams. Similarly, in and , the Chartered Accountants and New Zealand (CA ANZ) program is a postgraduate-level involving mentored experience and assessments based on real-world scenarios, culminating in three years of professional mentorship. In , the Institute of Chartered Accountants of (ICAI), established under the Chartered Accountants Act of 1949, mandates a three-level examination structure and 2 to 3 years of articleship training depending on the scheme (old: 3 years; new scheme effective 2024: 2 years). Upon qualification, CAs must commit to ongoing and follow a code of emphasizing , objectivity, and to maintain their status. Chartered accountants play a pivotal role in the global economy, working across sectors including public practice, corporate finance, and government to ensure financial transparency, compliance, and strategic decision-making. They often hold senior positions, such as finance directors—with 83% of FTSE 100 companies featuring ICAEW-qualified CAs on their boards—or partners in accounting firms, where they conduct audits, advise on , and provide services. Globally, the profession is governed by numerous bodies, including the ICAEW (with over 210,000 members and students as of 2025), ICAI (the world's second-largest accounting body with 407,629 members as of February 2025), the Institute of Chartered Accountants of (ICAS), and CA ANZ, all of which collaborate through networks like Chartered Accountants Worldwide to promote international standards and mobility. This interconnected framework underscores the CA's reputation as a versatile expert capable of driving business growth and public trust in financial systems.

Overview

Definition and Scope

A chartered accountant is a professional designation awarded to accountants who have completed rigorous academic and practical , including passing a series of advanced examinations in areas such as financial reporting, auditing, taxation, and business law, followed by a minimum of three years of supervised work experience. This qualification is typically conferred by recognized professional bodies, granting the holder the title of "CA" or an equivalent such as ACA (Associate Chartered Accountant) or FCA (Fellow Chartered Accountant), signifying expertise in providing high-level financial advice and services. The for chartered accountants encompasses a broad range of financial and advisory functions, including auditing to ensure accuracy and compliance, preparing and advising on taxation matters for individuals and businesses, developing financial reports in accordance with applicable standards, offering strategic advisory services on mergers, acquisitions, and , and conducting investigations into financial irregularities. These professionals often work in public practice firms, roles, or as in-house advisors, enabling organizations to navigate complex financial landscapes effectively. Key characteristics of the profession include a strong emphasis on , requiring those in public practice to obtain a practising certificate and maintain professional indemnity insurance to uphold objectivity in their work. Chartered accountants are bound by codes of that prioritize , transparency, and professional skepticism, with adherence to international standards such as the (IFRS) being integral to their financial reporting duties, particularly for entities operating globally. Ongoing and compliance with regulatory oversight ensure sustained competence and public trust. The term "chartered accountant" originates from royal charters granted to early accounting bodies in the , formalizing their authority and professional standards beginning in the late .

Distinction from Other Accounting Qualifications

The chartered accountant (CA) designation differs from the (CPA) qualification primarily in scope, geographical focus, and emphasis on advisory roles. While CPAs are licensed in the United States and concentrate on public auditing, compliance, and adherence to U.S. Generally Accepted Accounting Principles (), CAs, prevalent in countries such as the UK, , and (in , unified under the CPA designation since 2015), adopt a broader approach that includes strategic financial advisory, , and international standards like IFRS. This distinction arises because the CPA is regulated by state boards under the American Institute of Certified Public Accountants (AICPA), focusing on domestic regulatory compliance, whereas the CA is governed by chartered institutes emphasizing global business advisory. In comparison to the Association of Chartered Certified Accountants (ACCA) and the (CIMA), the CA qualification stands out due to its specific focus on comprehensive auditing, assurance, and financial reporting through national chartered bodies holding royal or statutory charters, such as the ICAEW or ICAS. While ACCA and CIMA are also chartered institutes (with royal charters granted in 1974 and 1975, respectively) offering prestigious qualifications, ACCA provides greater flexibility with modular exams and exemptions, targeting roles, and members use the "Chartered Certified Accountant" title. Similarly, CIMA specializes in and strategic business decision-making, with a centered on cost management and performance strategy rather than the comprehensive auditing and assurance focus of CA programs, and members hold designations like ACMA or FCMA, making it more suited for internal corporate roles. International recognition of the CA varies by jurisdiction, often facilitating mutual agreements within nations but requiring additional assessments for equivalence with the U.S. CPA. For instance, CA qualifications from institutes like the Institute of Chartered Accountants in (ICAEW) or CA ANZ are mutually recognized across many countries, allowing seamless practice in auditing and advisory services, whereas reciprocity with the CPA typically demands passing specific U.S. exams or meeting state-specific requirements under NASBA's mutual recognition agreements. This network, supported by organizations like Chartered Accountants Worldwide, enhances CA mobility in over 180 countries but highlights limitations in non- regions without supplementary qualifications. The title "chartered accountant" enjoys legal protection in several jurisdictions, restricting its use to qualified members of designated institutes and preventing unauthorized practice. In the United Kingdom, for example, the title is protected under the and royal charters granted to bodies like ICAEW and ICAS, requiring individuals to demonstrate membership and compliance with ethical standards. Similarly, in (where the equivalent protected title is CPA) and , provincial or national safeguards the relevant designations, linking them to institutes such as or CA ANZ, with penalties for misuse to uphold professional integrity. These protections contrast with unregulated titles like "" in many places, ensuring that only those meeting rigorous training and experience criteria can claim the CA status.

History

Origins in the United Kingdom

The profession of chartered accountancy in the originated in the , amid the Industrial Revolution's rapid expansion of commerce and industry, which created a pressing need for specialized financial oversight to manage complex business transactions and prevent fraud in growing enterprises. As joint-stock companies proliferated, the demand for independent verification of intensified, laying the groundwork for formalized accountancy practices that emphasized auditing and reporting accuracy. A landmark development was the Joint Stock Companies Act of 1844, which required the registration of joint-stock companies and mandated the preparation of audited balance sheets to provide shareholders with a "full and fair" view of company finances, thereby establishing statutory auditing as a core function and elevating the role of accountants in . This addressed vulnerabilities exposed by earlier financial scandals, such as those involving unincorporated partnerships, by enforcing transparency and accountability, though early audits were often rudimentary and conducted by shareholders or non-professionals. The Act's provisions directly spurred the professionalization of accountancy, as businesses sought skilled practitioners to comply with these new regulatory demands. In response to these changes, the first professional accountancy bodies emerged in . The Society of Accountants in , initially formed as the Institute of Accountants in in 1853, received a in 1854, making it the world's oldest professional accountancy organization and granting its members the designation of chartered accountant. Shortly thereafter, the Institute of Accountants and Actuaries in was established in 1853 and incorporated by in 1855, focusing on similar auditing services for industrial and commercial clients in the west of . These Scottish societies set a precedent for professional standards, including examinations and ethical codes, with an initial emphasis on auditing joint-stock companies to safeguard investor interests post-1844. England and Wales followed suit with the formation of the Institute of Accountants in in , which evolved into the Institute of Chartered Accountants in (ICAEW) in 1880 via a granted on May 11 of that year, merging six predecessor bodies and starting with around 600 members. The ICAEW's charter formalized the "chartered accountant" title for its members, prioritizing auditing expertise for joint-stock entities and establishing a national framework that built on Scottish models while addressing the unique needs of 's financial markets. These early institutions collectively professionalized accountancy by restricting practice to qualified members and advocating for rigorous financial scrutiny in an era of economic transformation.

Global Expansion

The model of chartered accountancy, originating in the United Kingdom with the establishment of early professional bodies such as the Society of Accountants in Edinburgh, which received its Royal Charter in 1854, and the Institute of Chartered Accountants in England and Wales in 1880, began its global diffusion through the expansion of the British Empire in the late 19th and early 20th centuries. British accountants, often members of these institutes, migrated to colonies to support imperial trade, taxation, and corporate interests, leading to the formation of local professional associations modeled on UK standards. This export facilitated the professionalization of accountancy in regions under British influence, with early institutes emerging to regulate practice and examinations locally while maintaining ties to UK bodies. Key milestones in this colonial-era spread included the founding of the Incorporated Institute of Accountants in Victoria, Australia, in 1886, which laid the groundwork for national bodies by standardizing qualifications amid growing commercial activity. In Canada, the Dominion Association of Chartered Accountants was incorporated by an Act of Parliament in 1902 to unify provincial institutes and promote uniform professional standards across the dominion. South Africa saw the establishment of the Institute of Chartered Accountants in 1904, driven by British expatriates in the Transvaal Colony seeking statutory recognition for practicing rights. Post-independence, this pattern continued with the creation of the Institute of Chartered Accountants of India (ICAI) on July 1, 1949, under a dedicated Act of Parliament, which formalized the profession in the newly sovereign nation by adapting British training and ethical frameworks to local needs. Throughout the , the British Empire's legacy, combined with the disruptions of the World Wars, influenced further standardization and growth. The wars heightened demands for accurate financial reporting in wartime economies, prompting accountants to develop enhanced and auditing techniques that accelerated post-war efforts toward uniform practices globally. This momentum culminated in the formation of the (IFAC) on October 7, 1977, in , , where 63 national bodies united to coordinate international standards, ethics, and education, fostering greater harmonization beyond imperial ties. The profession's evolution extended to non-Commonwealth countries in the post-Cold War era, exemplified by the Czech Republic's adoption following the 1989 . In 1990, the Union of Accountants was established as a voluntary professional organization under the Civic Associations Act, marking the transition from state-controlled accounting to independent bodies aligned with international norms, including auditing chambers formed in the early . This development reflected a broader trend of integrating Western professional models, such as those from chartered institutes, into emerging market economies seeking alignment and global financial transparency.

Qualifications and Training

Educational Prerequisites

To pursue a career as a chartered accountant, candidates typically enter through academic pathways that build foundational knowledge in and related disciplines. The minimum entry requirements often include completion of , such as GCSEs or equivalent qualifications with strong performance in and English, allowing high school graduates to begin directly in some programs. However, a in , , or a closely related field is the most common prerequisite, providing a robust base for professional qualification and enabling exemptions from initial certification exams. Some routes accommodate high school graduates via bridging courses or foundation programs to address any gaps in prior learning. Undergraduate programs preparing students for chartered accountancy emphasize core subjects essential to the profession. These include , which covers principles of recording and reporting financial transactions; , focusing on cost analysis and decision-making tools; , exploring market dynamics and ; , particularly business and company law; and , encompassing organizational management and . These subjects ensure candidates develop analytical skills and an understanding of the broader business environment before advancing to professional training. The duration of these educational prerequisites varies, with most bachelor's degrees spanning 3 to 4 years of full-time study, depending on the institution and country. For those seeking advanced entry or deeper specialization, a postgraduate qualification, such as a master's in , may follow, typically adding 1 to 2 years and further enhancing eligibility for exam credits. Accreditation of these programs by bodies is crucial, as it aligns with the institute's and qualifies graduates for exemptions from foundational exams, streamlining the path to . For instance, degrees recognized by bodies like the Institute of Chartered Accountants in (ICAEW) can exempt students from up to several certificate-level modules. This integration supports a seamless transition into the examination process.

Examination and Certification Process

The examination and certification process for chartered accountancy is a rigorous, multi-stage evaluation designed to ensure candidates possess comprehensive knowledge and skills in and . Typically structured across three levels—foundational knowledge, application, and advanced proficiency—the process assesses competency through standardized tests administered by professional bodies. These levels build progressively, starting with core principles and culminating in complex, real-world scenarios. Requirements vary by ; for example, under the Institute of Chartered Accountants of (ICAI)'s New Scheme of Education and Training (effective 2024), the structure includes Foundation, Intermediate (with self-paced modules), and Final levels. The foundational level focuses on essential topics such as accounting principles, business law, assurance basics, taxation fundamentals, management information systems, and . Exams at this stage often consist of 4 to 6 modules, delivered in a computer-based format with multiple-choice questions and short objective tests to verify basic understanding. The application level advances to practical integration, covering auditing and assurance, financial reporting, advanced taxation, , financial management, and , usually through 6 modules that include a mix of objective tests and longer constructed responses. The advanced level emphasizes strategic via case studies, corporate reporting, and integrated , typically comprising 2 to 3 exams in written or case-based formats that require synthesizing information across disciplines. Core subjects across all levels include auditing, taxation, , and , ensuring a holistic preparation for professional practice. Examinations are conducted periodically, often multiple times per year, in either computer-based or traditional written formats depending on the level and , with higher levels incorporating case studies to simulate challenges. Pass rates vary significantly by and exam level, often 70-90% in the UK, , and , but 10-30% in , reflecting differing program structures and candidate preparation. Upon successful completion of all exams, candidates must also fulfill an module and practical experience requirements to receive . The "Chartered Accountant" designation is then awarded, granting professional membership and the right to use the CA title. This final step integrates theoretical knowledge with ethical standards, ensuring readiness for independent practice. Exemptions are available for holders of related qualifications, such as partial credits from the ACCA program, allowing candidates to bypass certain foundational or intermediate modules if prior learning aligns with the . These exemptions are assessed based on accredited prior learning and must be applied for during registration, accelerating the path to without compromising standards.

Practical Experience Requirements

To achieve full chartered accountant status, candidates must complete a period of supervised practical , typically lasting 2 to 5 years depending on the , within approved firms or organizations that meet the standards set by institutes. This duration equates to a minimum of 450 working days in many programs, allowing trainees to accumulate hands-on exposure while balancing other qualification elements like examinations. is provided by qualified mentors or employers authorized by the relevant body, ensuring adherence to ethical and guidelines throughout the . For instance, the Institute of Chartered Accountants in (ICAEW) requires a formal training agreement with an authorized employer, including periodic reviews to track progress. During this training, candidates develop key competencies essential for professional practice, including skills in and assurance, tax preparation, financial reporting and advisory, , and client relationship management. These areas emphasize applying technical knowledge to real-world scenarios, such as conducting audits, preparing returns, providing financial advice to businesses, and handling client interactions in diverse settings. The focus is on building not only technical proficiency but also professional judgment, , and through progressive responsibilities. Programs like those from Chartered Accountants Australia and New Zealand (CA ANZ) structure this as mentored practical experience, requiring work under a qualified CA mentor to cover core technical and enabling competencies. Practical experience is documented through a training record or portfolio, which trainees maintain to log activities, achievements, and reflections on their development. This log is regularly reviewed and verified by mentors and the overseeing to confirm competency attainment and progression. For example, ICAEW trainees use an online training file to record days and experiences across specified categories, with employer confirmation required at intervals. Upon completion and approval, this experience contributes to by validating the application of theoretical learning. The primary purpose of these requirements is to bridge the gap between academic theory and practical application, fostering the professional judgment needed for complex financial and client service. By immersing trainees in authentic environments, the process ensures they can exercise , manage risks, and uphold in real-time situations, preparing them for independent practice as chartered accountants. This structured is mandated by international standards from bodies like the to guarantee competence and public trust in the profession.

Professional Roles and Responsibilities

Core Duties and Services

Chartered accountants in practice deliver a range of essential to clients, including businesses, organizations, and individuals, emphasizing accuracy, compliance, and strategic insight. These core duties encompass auditing and assurance, taxation services, financial advisory, and reporting and compliance, forming the foundation of their client-facing work. By leveraging their expertise in accounting standards and regulations, they help ensure financial integrity and support informed decision-making. Auditing and assurance constitutes a primary function, where chartered accountants conduct independent verifications of to confirm compliance with applicable standards and provide reasonable assurance against material misstatement. This involves planning and executing procedures, assessing internal controls, and issuing reports that enhance stakeholder confidence in the entity's financial position. For instance, in statutory audits, they evaluate evidence to opine on the fairness of financial reporting, often under frameworks like (ISA). Such services are critical for listed companies and regulated entities to meet legal and requirements. In taxation services, chartered accountants offer comprehensive advice on planning, preparation of returns, and resolution of disputes for both corporate and personal clients. They analyze laws to optimize liabilities, assist with filings such as and returns, and represent clients in appeals or negotiations with authorities. This includes structuring transactions to minimize exposure while adhering to ethical standards, such as for cross-border activities and avoidance agreements. Their role ensures timely compliance and strategic efficiency, reducing risks of penalties or audits. Financial advisory services extend to specialized consulting, including business valuations, merger and acquisition support, proceedings, and broader strategic guidance. Chartered accountants perform , forecast financial impacts, and advise on during financial distress, often using valuation methods like discounted cash flows or market comparables. In mergers, they assess synergies and risks to facilitate successful integrations, while in , they guide or recovery processes. These advisory roles position them as trusted partners in achieving long-term financial objectives. Finally, reporting and compliance involves preparing accurate financial reports and ensuring adherence to standards such as IFRS or local . Chartered accountants compile annual reports, management accounts, and regulatory filings, incorporating disclosures on risks, performance, and . They also implement systems for ongoing compliance with evolving regulations, such as anti-money laundering or codes, thereby safeguarding organizational reputation and operational continuity.

Ethical and Regulatory Obligations

Chartered accountants are bound by core ethical principles that underpin their conduct, ensuring public trust and in financial reporting and advisory services. These principles, as outlined in the International Code of for Accountants issued by the International Ethics Standards Board for Accountants (IESBA), include , which requires honest and straightforward behavior; objectivity, demanding and avoidance of ; competence and due care, necessitating the maintenance of necessary skills and application of diligent judgment; , prohibiting the disclosure of obtained in capacity without proper authority; and behavior, which calls for compliance with relevant laws and avoidance of actions that discredit the profession. The IESBA Code provides detailed rules to address potential ethical challenges, particularly regarding conflicts of interest and independence. Conflicts of interest arise when professional or personal relationships could impair objectivity, and the Code requires accountants to identify such conflicts through a third-party test—assessing whether a reasonable and informed third party would conclude that objectivity is compromised—and to apply safeguards or decline the engagement if risks cannot be mitigated. Independence is especially critical in assurance engagements, where the Code's International Independence Standards mandate avoidance of self-interest, self-review, advocacy, familiarity, and intimidation threats, with enhanced provisions since 2022 requiring firms to evaluate and document independence risks throughout the engagement period. These rules apply across various professional roles, such as auditing and consulting, to prevent undue influence and maintain impartiality. Breaches of these ethical obligations trigger disciplinary processes designed to uphold standards and protect the . Upon identification of a potential violation, such as through self-reporting or complaints, professional accountants must evaluate the breach's nature and extent, apply appropriate safeguards, and report it to those charged with or regulatory authorities if required by law or the . Investigations by oversight bodies may lead to sanctions including reprimands, fines, suspension of practice rights, or revocation of membership, with the emphasizing prompt remediation and documentation to prevent recurrence. These processes ensure while promoting a culture of compliance. To sustain professional competence, particularly in ethics, chartered accountants must engage in continuing (CPD). The International Education Standards Board for Accountants (IAESB), under IFAC, mandates through IES 7 that professional bodies require a structured CPD program, typically involving at least 40 hours annually or 120 hours over three years, with verifiable activities focused on ethical updates, technical skills, and regulatory changes to address evolving professional demands. This ongoing requirement reinforces the principle of due care and helps accountants adapt to new ethical challenges in their core duties.

Governing Bodies and Institutes

Major National Institutes

The major national institutes governing the chartered accountancy profession serve as key bodies for qualification, regulation, ethical oversight, and professional support within their jurisdictions. These organizations establish educational standards, administer examinations, enforce disciplinary measures, and advocate for members' interests, ensuring the profession's integrity and relevance in evolving economic landscapes. The Institute of (ICAEW), founded in , is one of the oldest and most influential bodies, with 172,273 members and 38,199 students as of December 2024. It focuses on delivering high-quality through its flagship Associate Chartered Accountant (ACA) qualification, which combines rigorous exams, practical , and ethical development to prepare professionals for complex business environments. Additionally, ICAEW sets and monitors professional standards by supervising over 11,000 authorized firms, promoting transparency and public interest in financial reporting. The Institute of Chartered Accountants of Scotland (ICAS), established in , is the world's first of accountants, with approximately 22,300 members and 6,000 students as of June 2025. ICAS provides the Institute of Chartered Accountants of Scotland (CA) qualification, emphasizing technical expertise, ethics, and practical experience, and regulates the profession in while influencing UK-wide standards through collaboration. It also supports international mobility and thought leadership in areas like and . The Institute of Chartered Accountants in Ireland (CAI), founded in 1888, governs the profession in the and , with over 30,000 members as of 2025. CAI offers the Chartered Accountant (CA) qualification, involving exams, training, and ethics, and enforces regulatory standards to ensure quality and professional integrity across . , established in 2015 through the unification of Canada's legacy accounting designations (Chartered Accountant, Certified General Accountant, and ), represents approximately 220,000 members across the country. The organization emphasizes public practice by developing national accounting and assurance standards in collaboration with the Accounting Standards Board, while also supporting members in , , and advisory roles to uphold financial market integrity. Its merged structure enables unified advocacy on policy issues like and in . Chartered Accountants Australia and New Zealand (CA ANZ), formed in 2014 by the merger of the Institute of Chartered Accountants in and the New Zealand Institute of Chartered Accountants, boasts more than 140,000 members as of 2025. This joint entity drives professional excellence through its CA Program, which integrates academic study, practical experience, and ethical training tailored to Australasian business contexts. CA ANZ also influences standard-setting and regulatory frameworks in both countries, fostering innovation in areas such as ESG reporting and technological integration in finance. The Institute of Chartered Accountants of (ICAI), established under the Chartered Accountants Act of 1949—a parliamentary that grants it statutory regulatory powers—is the world's largest body, with over 500,000 members as of October 2025. ICAI conducts examinations for the CA qualification, mandates practical training, and enforces compliance through its self-regulatory framework, including peer reviews and disciplinary committees. Its extensive network supports standard-setting aligned with (IFRS) while addressing India's unique economic challenges, such as GST implementation and . Membership in these institutes provides substantial benefits, including access to global networking events that connect professionals for collaboration and career advancement, mandatory yet flexible continuing professional development (CPD) programs to maintain expertise in emerging areas like data analytics and , and robust advocacy efforts to influence and protect professional interests. For instance, members gain resources for ethical guidance, technical updates, and peer support, enhancing their ability to deliver value in diverse sectors.

International Organizations and Standards

The (IFAC) serves as the global umbrella organization for the accountancy profession, comprising over 180 member bodies and associates across more than 135 jurisdictions, representing millions of professional accountants worldwide. IFAC promotes the adoption of international standards to enhance the quality and consistency of accounting practices globally, including through its independent standard-setting boards. One key initiative involves the International Ethics Standards Board for Accountants (IESBA), which develops the International Code of Ethics for Professional Accountants, emphasizing integrity, objectivity, and professional behavior; IFAC member bodies are required to incorporate these ethics standards into their national frameworks. Additionally, IFAC supports the International Public Sector Accounting Standards Board (IPSASB) in issuing (IPSAS), which provide a framework for financial reporting and are increasingly adopted by governments to improve transparency and accountability. The International Auditing and Assurance Standards Board (IAASB), an independent body under IFAC's oversight, establishes high-quality international standards for auditing, review, assurance, and related services, including the (ISAs). These standards are designed to serve the by promoting consistency, reliability, and comparability in financial reporting, and they are used by chartered accountants and firms in jurisdictions worldwide, often forming the basis for national auditing requirements. For instance, ISAs guide the of under (IFRS), ensuring that chartered accountants apply uniform professional skepticism and evidence-gathering techniques globally. To facilitate professional mobility and cross-border practice, several mutual recognition agreements (MRAs) exist between chartered accountancy bodies, allowing qualified members to gain membership in counterpart organizations with streamlined processes. A prominent example is the MRA between the Institute of Chartered Accountants in England and Wales (ICAEW) and , which enables ICAEW members to obtain membership by meeting specific experience and assessment requirements, and vice versa, thereby supporting international career opportunities for chartered accountants. Such agreements enhance the global harmonization of qualifications while respecting jurisdictional differences in training and . Harmonization efforts intensified following the 2008 global financial crisis, which exposed inconsistencies in accounting and auditing practices as contributing factors to systemic risks, prompting IFAC and its boards to accelerate the convergence of standards with bodies like the (IASB). In the 2020s, challenges have shifted toward integrating , with IFAC leading initiatives to embed environmental, social, and governance (ESG) considerations into accountancy standards; for example, the IESBA issued revisions to its ethics code in 2025 to establish baseline requirements for sustainability assurance, addressing the need for credible non-financial disclosures amid regulatory demands like the EU's Corporate Sustainability Reporting Directive. Concurrently, the IAASB developed International Standard on Sustainability Assurance 5000 (ISSA 5000) in 2024, providing a principles-based framework for chartered accountants to assure sustainability information, reflecting growing stakeholder expectations for verified ESG data. These efforts underscore ongoing challenges in achieving uniform adoption, particularly in balancing innovation with enforcement across diverse economies.

Variations by Country

United Kingdom and Ireland

In the and , the profession of chartered accountancy is governed by three primary bodies established by : the Institute of Chartered Accountants in (ICAEW), the Institute of Chartered Accountants of (ICAS), and Chartered Accountants (CAI, formerly ICAI). These organizations, along with others, form the Consultative Committee of Accountancy Bodies (CCAB), which coordinates on standards and regulation across the region. The title "Chartered Accountant" is protected under the royal charters and bye-laws of these institutes, restricting its use exclusively to qualified members who hold designations such as ACA (Associate Chartered Accountant) or FCA (Fellow Chartered Accountant). Unauthorized use constitutes a breach enforceable through legal action by the institutes, ensuring in the profession's standards. To qualify as a chartered accountant in these jurisdictions, candidates typically complete a three-year training contract with an authorized employer, combining practical experience (at least 450 days) with a rigorous examination process. For the ICAEW's ACA qualification, this involves 15 modular exams across three levels: Certificate (six foundational papers), (six advanced technical papers), and Advanced (three case-study exams integrating and professional skills). ICAS and CAI offer similar structures, with ICAS requiring 16 exams and CAI 17, all emphasizing technical proficiency, , and real-world application. Post-Brexit, mutual recognition of these qualifications with countries ended automatically, requiring and Irish chartered accountants to seek individual country approvals for cross-border practice, though ongoing - negotiations in 2025 aim to restore streamlined recognition for and advisory services. Chartered accountants in the UK and hold a statutory monopoly on conducting s for public companies and certain large entities, as mandated by the and equivalent Irish legislation. Only members of recognized supervisory bodies like ICAEW, ICAS, and CAI, who have obtained specific audit qualifications (e.g., ICAEW's Audit Qualification), can register as statutory auditors with the (FRC) or equivalent Irish authorities. This exclusivity underscores their pivotal role in , where they provide independent assurance on , advise on compliance with the , and support boards in and transparency. As of 2025, syllabi across these bodies have incorporated enhanced digital skills requirements to address evolving technological demands. ICAEW's Next Generation ACA, launched in September 2025, integrates modules on data analytics, AI ethics, and cybersecurity into its core curriculum, ensuring trainees can leverage tools like in auditing and advisory. Similarly, ICAS and CAI have updated their programs to emphasize , with practical components on and cloud-based systems. These changes reflect the profession's adaptation to a while maintaining rigorous ethical and technical standards.

Canada

In Canada, the chartered accountancy profession operates under the unified Chartered Professional Accountant (CPA) designation, established through the 2015 merger of the legacy Certified General Accountants (CGA), Certified Management Accountants (CMA), and Chartered Accountants (CA) bodies into . This integration created a single national organization representing over 220,000 members and students, fostering a cohesive framework that emphasizes both technical proficiency and professional leadership across the country. oversees the profession's standards, education, and advocacy, while provincial and regional bodies handle certification and regulation. To obtain the CPA designation, candidates must hold an (or equivalent) with prerequisite coursework in areas such as financial reporting, taxation, , and . Following this, they complete the CPA Professional Education Program (CPA PEP), a graduate-level consisting of six modules: two core modules (financial reporting and ), two elective modules (such as assurance or performance management), and two capstone modules integrating practical application. Candidates must also acquire 30 months of relevant practical experience, typically gained concurrently with or after the program, focusing on competencies like and . The process culminates in passing the Common Final Examination, ensuring readiness for diverse professional roles. Canadian CPAs maintain a dual emphasis on public accounting practices, such as auditing and tax services, and management accounting functions like financial strategy and performance evaluation, reflecting the merged heritage of the legacy designations. This versatility supports reciprocity agreements with numerous boards of accountancy, allowing qualified Canadian CPAs to pursue U.S. licensure via streamlined pathways like the International Qualification Examination (IQEX), without retaking the full Uniform CPA Exam. Distinctive features include bilingual proficiency requirements in , where CPAs must demonstrate competency appropriate to professional practice, often through certification or examination by the Office québécois de la langue française. Additionally, publicly accountable enterprises in apply (IFRS) for financial reporting, a mandate adopted in 2011 to align with global norms and enhance transparency for investors.

Australia and New Zealand

In and , the Chartered Accountant (CA) designation is governed by a unified professional body formed through the merger of the Institute of Chartered Accountants in (ICAA) and the New Zealand Institute of Chartered Accountants (NZICA) on 31 December 2014, creating Chartered Accountants and (CA ANZ). This merger established a framework to enhance mobility for members across both countries, representing over 140,000 members globally, with a significant presence in and . CA ANZ emphasizes the CA qualification as a benchmark for excellence, focusing on practical skills in a advisory context rather than solely traditional . To qualify as a CA under CA ANZ, candidates must hold an accredited or equivalent qualification recognized by the body, typically in or a related field. The CA Program comprises nine subjects—seven core modules covering areas such as , financial reporting, taxation, and assurance, business strategy, and integrated with and , plus two electives—and requires completion alongside three years (minimum 500 days) of mentored practical experience (MPE) under the supervision of a qualified CA mentor approved by CA ANZ. The curriculum places a strong emphasis on emerging priorities like adoption and , with dedicated core content on risk, , and AI to address in business, and an elective on for accountants that explores environmental, social, and governance (ESG) impacts on organizational decision-making. Chartered Accountants in Australia and New Zealand undertake broad advisory roles, providing strategic business advice, financial planning, , and performance optimization services to organizations across sectors. In , CAs with audit rights—granted upon full membership and registration—may perform s for public companies and large entities under oversight by the Australian Securities and Investments Commission (ASIC), ensuring compliance with financial reporting standards. In , similar audit privileges apply through registration with the External Reporting Board (XRB), enabling CAs to assure for listed and public interest entities. As of 2025, recent developments have intensified the focus on ESG integration, with implementing mandatory climate-related financial disclosures under the Australian Sustainability Reporting Standards (AASB S1 and S2) for large entities starting 1 January 2025, requiring reporting on , , , and metrics including Scope 1 and 2 emissions. In , ongoing reforms to the -related disclosures regime, including adjustments to thresholds for listed issuers, maintain mandatory TCFD-aligned reporting for climate reporting entities while expanding assurance requirements, aligning with global standards and reinforcing CAs' roles in advisory.

India and South Asia

In , the profession of chartered accountancy is regulated by the Institute of Chartered Accountants of (ICAI), established as a under the Chartered Accountants Act, 1949, which was enacted by the to promote, regulate, and develop the accountancy profession. The ICAI oversees a rigorous qualification process consisting of three levels: the CA Foundation (entry-level exam for beginners), CA Intermediate (advanced knowledge in , auditing, and taxation), and CA Final (expert-level assessment including case studies and ). Under the revised scheme effective from July 2023, candidates must complete a two-year articleship (practical training) under a practicing chartered accountant, reduced from the previous 3 years to align with global standards and enhance efficiency. As of early 2025, ICAI boasts over 407,000 members, making it one of the largest accounting bodies worldwide, with a focus on upholding professional standards amid 's . In neighboring and , similar statutory frameworks govern the profession through regional institutes with structures emphasizing local taxation and . The Institute of Chartered Accountants of (ICAP), established in 1961, requires candidates to pass the Certificate in and (CAF) for foundational knowledge, followed by 3.5 years of mandatory articleship , and then the Certified and Professional (CFAP) and Multi-Subject Assessment (MSA) exams, with a strong emphasis on Pakistan's federal tax laws and financial reporting standards. ICAP has approximately 10,000 members as of late 2024, supporting the country's auditing and advisory needs in sectors like and energy. Similarly, the Institute of Chartered Accountants of (CA Sri Lanka), founded in 1959, structures its qualification into three modules—Business Level 1, Business Level 2, and Corporate Level—culminating in a three-year practical program (220 days per year) under approved supervisors, tailored to Sri Lanka's (VAT) system and international financial reporting. CA Sri Lanka serves over 9,000 members, addressing compliance in , apparel, and public sector . Chartered accountants in and hold a statutory monopoly on statutory s for companies under respective national laws, ensuring financial transparency for public and private entities; for instance, in , only ICAI members can sign audit reports for companies under the Companies Act, 2013. This role has expanded into growing areas like , where CAs investigate financial frauds using data analytics, and , advising on cross-border transactions amid and trade agreements. In and , CAs similarly dominate corporate audits while increasingly handling forensic probes in banking scandals and for multinational firms. As of 2025, chartered accountants in the region face significant challenges from , including the adoption of AI-driven tools for automation and for secure reporting, which demand upskilling to maintain accuracy. Post the 2017 Goods and Services Tax (GST) reforms in —which unified indirect taxes but introduced complex e-invoicing and real-time compliance—accountants grapple with frequent regulatory updates, reconciliation errors, and heightened scrutiny, straining smaller firms; similar pressures from VAT digitalization in and amplify the need for tech-integrated advisory services.

Other Selected Countries

In South Africa, the South African Institute of Chartered Accountants (SAICA) oversees the qualification process for Chartered Accountants (South Africa), designated as CA(SA). The pathway typically involves completing a SAICA-accredited in , often spanning four years, followed by a one-year and a three-year training contract with an accredited employer, during which candidates gain practical experience in auditing, financial reporting, and advisory services. SAICA emphasizes competencies aligned with international standards while addressing local challenges, including efforts to support across through initiatives promoting intra-continental and under frameworks like the . In , the Institute of Singapore Chartered Accountants (ISCA) administers the Singapore CA Qualification (SCAQ), which is designed to align closely with global accounting standards, including those from the International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA). The program includes a foundation level for entry, followed by professional modules and practical experience requirements, with reciprocal membership agreements facilitating international portability. ISCA offers fast-track pathways for experienced professionals, such as the Experienced Professional Pathway and routes for qualified members of bodies like ACCA, allowing exemptions from certain modules based on prior expertise in or . Chartered accountancy in is governed by the Ikatan Akuntan Indonesia (IAI), which issues the CA Indonesia designation through a series of examinations (CAP I, II, and III) and requires at least three years of relevant practical experience. The qualification adapts international standards, such as IFRS, into local Indonesian Financial Accounting Standards (SAK), incorporating modifications to comply with national laws on taxation, sharia-compliant reporting, and small entity exemptions. In , the Institute of Chartered Accountants of Nepal (ICAN) regulates the profession, requiring candidates to pass foundation, intermediate, and final exams alongside three years of articleship training under a practicing member. The curriculum integrates Nepal's Income Tax Act and Companies Act with IFRS convergence, emphasizing adaptations for the country's developing economy, including support for and agricultural sector reporting. Bangladesh's Institute of Chartered Accountants of Bangladesh (ICAB) mandates a structured program with knowledge, skills, and professional levels of exams, plus three years of mandatory training. Qualifications align with IFRS through the Bangladesh Financial Reporting Standards (BFRS) but include local adjustments for regulatory compliance, such as those under the Ordinance and Securities and Exchange Rules, to address the nation's export-oriented industries. As of 2025, emerging markets adjacent to the , such as the , are showing increased alignment with (IFAC) standards, with the Chamber of Auditors of the adopting updated effective December 2025 and enhancing ethics codes to meet EU directives on and transparency.

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