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What is a ? Chartered have:

> Highly developed communication and technical skills > Dedication to completing work to a high standard > Commitment to self-improvement and development > Ambition to achieve the best for their clients.

The Institute of Chartered Accountants in . Incorporated in Australia Members’ Liability Limited. ABN 50 084 642 571 0208-04 Expertise and insight

Chartered Accountants provide expert financial solutions for and personal needs. Ethics Australia has more than 47,000 Chartered Accountants who Chartered Accountants maintain high work in every part of the economy and across 108 countries. ethical standards and independence, They are professionally qualified advisers who work at the setting them apart from other heart of business and finance, offering their skills to a range business advisers. of organisations and to people from all walks of life. Chartered Accountants are bound by Chartered Accountants offer a wide variety of services APES 110 Code of Ethics for Professional including business management, financial planning, tax Accountants and government regulation. services, auditing and forensic , to name just The Code provides the ethical foundations a few. Through a combination of precise, insightful and for the and is continually ethical thinking, Chartered Accountants are without equal updated to meet the needs of the in powering the right business decisions and serving as a Australian accounting industry. financial conscience within the community. Chartered Accountants can be proud Some of the top positions in leading organisations are held of their title because it denotes that high by Chartered Accountants – and for good reason. They are standards and independence are the recognised as a step up from other accountants, with skills cornerstones of the profession. and knowledge that extend well beyond the conventional understanding of ‘accounting’. Chartered Accountants in public practice are periodically reviewed as part of a quality review program conducted by the Institute to ensure they are consistently delivering accurate information and value Highest standard to their clients. in accounting

The Chartered Accountants qualification is recognised worldwide as a mark of excellence, inspiring respect and confidence. All Chartered Accountants have completed the Trust Chartered Accountants Program (until 2000, students undertook the Professional Year Program Chartered Accountants are the number one – the PY). The postgraduate program is delivered by choice because they offer much more than the Institute of Chartered Accountants in Australia traditional accounting services. (the Institute) and combines technical and theoretical Chartered Accountants are equipped with the learning with practical on-the-job training. The latest regulatory information and undertake Program is renowned for its rigour, practicality and ongoing training and development as part of their quality, making Chartered Accountants some of the membership obligations to the Institute. Every best-qualified finance professionals around. member undertakes 120 qualifying hours over each three-year period, to ensure they are up-to- date with the latest developments in business and finance and across a range of specialist fields. charteredaccountants.com.au Chartered Accountants are well connected

Every is a member of to share information and collaborate on the Global Accounting Alliance (GAA) which international accounting issues. has been formed by nine of the world’s The Institute is the only Australian accounting premier accounting bodies and represents body within the GAA which includes more than 700,000 of the world’s leading professional accounting organisations professional accountants. from the United States, , , The GAA promotes quality professional the , Ireland, services and allows Chartered Accountants and South Africa.

Global Accounting Alliance Other countries where Chartered Accountants live and work