| Global Accounting Alliance

Chartered Accountants of Canada

The Association of International Certified Professional Accountants

Institute of Chartered Accountants in England and Wales

Institute of Chartered Accountants Scotland

Chartered Accountants Ireland

Institute of Public Auditors
in Germany

The South African Institute of Chartered Accountants

Hong Kong Institute of Certified Public Accountants

Japanese Institute of Certified Public Accountants

Chartered Accountants Australia and New Zealand

The Global Accounting Alliance is made up of 10 of the world's leading accounting institutes, working together to promote quality services, share information and collaborate on important international issues.