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ICAP was established under The Chartered Accountants Ordinance, 1961 as a self-regulatory body. CGA-Canada integrated with CPA Canada on October 1, 2014, completing the unification of Canada's accounting occupation at the national level. A CMA provides providers directly to employers rather than to the basic public. A CMA can even provide services to the public, but to an extent much lesser than that of a CPA. The ICAEW, ICAS, ICAI, ACCA and AAPA are five Recognised Supervisory Bodies in the UK. A member of certainly one of them may turn into a Statutory Auditor in accordance with the Companies Act, providing they'll show the