INTERNATIONAL INSTITUTE OF CERTIFIED PROFESSIONAL ACCOUNTANTS® Association under Swiss law promoting the interests of International Certified Professional Accountants on the worldwide web this

Examples^{Note 1} of
Accomplished Professional Accounting Organizations^{Note 2}
in alphabetical order.

Public Accounting Organizations Regular/certified current and/or former full members admitted by examination and qualified to perform the attest function for public companies and other professional functions: Accountants Association in Poland (AAP); Association of Accountants and Auditors of Armenia (AAA Armenia); Association of Accountants and Auditors of Republic of Srpska     (AAARS Bosnia & Herzegovina) American Institute of Certified Public Accountants, full CPA members (AICPA)     and CPAs holding a license to practice public accounting, currently or formerly     licensed by one of the U.S. Boards of Accountancy, as listed by CPAverify.com;     and CPA candidates showing a "combined passing score" of 300 on the 4 sections of the     Uniform U.S. CPA Examination not later than 05 April 2004 — See Calibrating the Score; Association of Authorised Public Accountants (AAPA) Association of Chartered Certified Accountants (ACCA); Association of International Accountants (AIA UK); Association of National Accountants of Nigeria (ANAN Nigeria); Association of Professional Accountants and Auditors of the Republic of Moldova     (ACAP Moldova); Bahmas Institute of Chartered Accountants (BICA Bahamas); Botswana Institute of Chartered Accountants (BICA Botswana); Brunei Darussalam Institute of Certified Public Accountants     (BICPA Brunei Darussalam); Camera Auditorilor Financiari din Romania (CAFR Romania); Certified Practising Accountants Papua New Guinea (CPAPNG Papua New Guinea); Certified Public Accountants of Uganda (CPAU Uganda); Chamber of Auditors of Azerbaijan Republic (CAA Azerbaijan): Chamber of Auditors of the Republic of Kazakhstan (CAK Kazakhstan); Chamber of Auditors of Uzbekistan - O'zbekistan Auditorlar Palatasi (OAP Uzbekistan); Chamber of Authorized Auditors of Serbia (KOR Serbia); Chamber of Hungarian Auditors - Magyar Könyvvizsgáó Kamara (MKVK Hungary); Chartered Accountants Ireland (CAI); Chartered Professional Accountants Canada (CPA Canada); Chinese Institute of Certified Public Accountants (CICPA); Colegio de Auditores de Bolivia (CAB Bolivia); Colegio de Contadores de Chile (CCC Chile); Colegio de Contadores de Paraguay (CCP Paraguay); Colegio de Contadores Públicos Autorizados de Panamá (CCPAP Panama); Colegio de Contadores Públicos de Costa Rica (CCPA Costa Rica); Colegio de Contadores Públicos de Nicaragua (CCPN Nicaragua); Colegio de Contadores Publicos y Auditores de Guatemala (CCPA Guatemala); Colegio de Contadores, Economistas y Administradores del Uruguay (CCEAU Uruguay) Compagnie Nationale des Commissaires aux Comptes (CNCC France); Conseil Supérieur de l'Ordre des Experts-Comptables (CSOEC France); Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC Italy); Corpul Expertilor Contabili si Contabililor Autorizati din Romania (CECCAR Romania); Croatian Association of Accountants and Financial Experts     Rácunovodstvo i financije (RIF Croatia); Den norske Revisorforeningen (Norway); Egyptian Society of Accountants & Auditors (ESAA Egypt); Estonian Auditor's Association - Audiitorkogu (EAA Estonia); Expert Accountants' Association of Turkey - Türkye Muhasebe Uzmanlari     Dernegi (TMU Turkey); Federación Argentina de Consejos Profesionales de Ciencias Económicas     (FACPCE Argentina); Federation of Accounting Professions (FAP Thailand); Fiji Institute of Accountants (FIA Fiji); Föreningen Auktoriserade Revisorer (FAR Sweden); EXPERTsuisse - WP, StB, RW, Wirtschaftsberatung/Treuhand (Switzerland); Guernsey Society of Chartered and Certified Accountants (GSCAA Guernsey); Georgian Federation of Professional Accountants and Auditors (GFPAA Georgia); Hong Kong Institute of Certified Public Accountants (HKICPA Hong Kong); Institute of Accountants and Auditors of Montenegro (IRRCG Montenegro); Instituti i Eksperteve Kontabel të Autorizuar (IEKA Albania); Ikatan Akuntan Indonesia (IAI); Iranian Association of Certified Public Accountants (IACPA Iran); Iranian Institute of Certified Accountants (IICA Iran); Instituto Mexicano de Contadores Publicos (IMCP Mexico); Institut der Wirtschaftsprüfer in Deutschland (IDW Germany); Institut des Réviseurs d'Entreprises (IRE Luxembourg); Institut Österreichischer Wirtschaftsprüfer (IWP Austria); Institute of Certified Accountants of Montenegro (ISRCG Montenegro); Institute of Certified Auditors of the Republic of Macedonia (IORRM Macedonia); Institute of Certified Public Accountants of Cyprus; Institute of Certified Public Accountants in Bulgaria (IDES Bulgaria); Institute of Certified Public Accountants of Kenya (ICPAK Kenya); Institute of Certified Public Accountants of Rwanda (ICPAR Rwanda); Institute of Chartered Accountants of Australia and New Zealand (CAANZ) Institute of Chartered Accountants of Barbados (ICAB Barbados); Institute of Chartered Accountants in England and Wales (ICAEW); Institute of Chartered Accountants (Ghana) (ICAG Ghana); Institute of Chartered Accountants in India (ICAI India); Institute of Chartered Accountants in Ireland (ICAI Ireland); Institute of Certified Public Accountants in Israel (ICPAS Israel); Institute of Chartered Accountants of Jamaica (ICAJ Jamaica): Institute of Chartered Accountants of Namibia (ICAN Namibia); Institute of Chartered Accountants of Nepal (ICAN Nepal); Institute of Chartered Accountants of Pakistan (ICAP Pakistan); Institute of Chartered Accountants of Scotland (ICAS Scotland); Institute of Chartered Accountants of Sri Lanka (ICASL); Institute of Chartered Accountants of Nigeria (ICAN Nigeria); Institute of Chartered Accountants of Trinidad and Tobago (ICATT Trinidad & Tobago); Institute of Chartered Accountants of Zimbabwe (ICAZ Zimbabwe); Institute of Singapore Chartered Accountants (ISCA);

Institute of State Authorized Public Accountants in Iceland (FLE); Instituti i Kontabilistëve të Miratuar (IKM Albania); Instituto de Contadores Públicos Autorizados de la República Dominicana     (ICPARD Dominican Republic); Instituto de Censores Jurados de Cuentas de España (ICJCE Spain) Instituto dos Auditores Independentes do Brasil (IBRACON Brasil); Instituto Guatemalteco de Contadores Públicos y Auditores (IGCPA Guatemala); Instituto Mexicano de Contadores Públicos, A.C. (IMCP Mexico); Instituto Nacional de Contadores Públicos de Colombia (INCP Colombia); Instituto Salvadoreño de Contadores Públicos (ISCP El Salvador); International Arab Society of Certified Accountants (IASCA Jordan); Japanese Institute of Certified Public Accountants (JICPA); Jordanian Association of Certified Public Accountants (JACPA); Junta de Decanos de Colegios de Contadores Públicos del Peru (JDCCPP Peru); Kampuchea Institute of Certified Public Accountants and Auditors     (KICPAA Cambodia); Komora auditoru Ceské republiky (Czech Republic):; Korean Institute of Certified Public Accountants (KICPA Korea); Kuwait Association of Accountants and Auditors (KWAA Kuwait); Lebanese Association of Certified Public Accountants (LACPA Lebanon); Latvian Association of Certified Auditors (LZRI Latvia); Liberian Institute of Certified Public Accountants (LICPA Liberia); Malaysian Institute of Accountants (MIA); Malaysian Institute of Certified Public Accountants (MICPA Malaysia); Malta Institute of Accountants (MIA Malta); Mauritius Institute of Professional Accountants (MIPA Mauritius); Mongolian Institute of Certified Public Accountants (MONICPA Mongolia); Myanmar Accountancy Council (MAC); National Association of Accountants and Auditors of Uzbekistan (NAAA Uzbekistan); National Board of Accountants and Auditors (NBAA Tanzania); Ordem dos Contabilistas Certificados (OCC Portugal); Ordem dos Revisores Oficiais de Contas (OROC Portugal); Ordre des Comptables Professionels Agrees d'Haiti (OCPAH Haiti); Ordre des Experts-Comptables et Comptables Agréés du Bénin (OECCA Benin); Ordre des Experts-Comptables de Côte d'Ivoire (OECCI - Côte d'Ivoire); Ordre des Experts Comptables et Financiers de Madagascar(OECFM Madagascar); Ordre des Experts-Comtables du Luxembourg (OEC Luxembourg); Ordre des Experts Comptables du Royaume du Maroc (OEC Marocco); Ordre des Experts Comptables de Tunisie (OECT Tunisie); Ordre Nationale des Experts Comptables de Cameroun (ONECCA Cameroun); Ordre National des Experts Comptables et Comptables Agréés du Sénégal Ordre National des Experts-Comptables et Comptables Agréés du Togo (ONECCA Togo); Palestinian Association of Certified Public Accountants (PACPA); Philippine Institute of Certified Public Accountants (PICPA); Royal Nederlandse Beroepsorganisatie van Accountants (NBA Ntherlands); Russian Collegium of Auditors (RCA Russia); Russian Union of Auditors (RUA Russia); Samoa Institute of Accountants (SIA Western Samoa); Saudi Organization for Certified Public Accountants (SOCPA Saudi Arabia); Slovenska Komora Auditorov (Slovakia); Slovenski inštitut za revizijo (Slovenia): Society of Certified Accountants and Auditors of Kosovo (SCAAK Kosovo); South African Institute of Chartered Accountants (SAICA South Africa); South African Institute of Professional Accountants (SAIPA South Africa); Suomen Tilintarkastajat ry (Finland); Swaziland Institute of Accountants (SIA Swaziland); Ukrainian Association of Certified Accountants and Auditors (UACAA Ukraine); Ukrainian Federation of Professional Accountants and Auditors(UFPAA Ukraine); Union of Chambers of Certified Public Accountants of Turkey (TURMOB Turkey); Vietnam Association of Certified Public Accountants (VACPA Vietnam) Management and Other Professional and Member Firm Accounting Organizations — Regular/certified current and/or former members admitted by examination: Association of Accountants of the Republic of Latvia (AARL Latvia); Association of International Accountants (AIA - UK); Cayman Islands Institute of Professional Accountants (CIIPA Cayman Islands); Certified Financial Planner Board of Standards (CFP - US); Chamber of Professional Accountants of the Republic of Kazakhstan (CPARK Kazakhstan); CFA Institute (CFA US) and CFA Community (International); CFA Society United Kingdom (CFA UK); Chartered Institute of Management Accountants (CIMA - UK); Chartered Institute of Public Finance and Accountancy (CIPFA - UK); CPA Australia (CPA Australia); Federally Authorized Tax Practitioners (National Association of Enrolled Agents, NAEA US);     EAs are eligible for the ACPA® Associate Certified Professional Accountant® designation; Institute of Certified Management Accountants (ICMA Australia); Institute of Certified Management Accountants of Sri Lanka (CMA Sri Lanka); Institute of Certified Public Accountants in Ireland (CPA Ireland); Institute of Certified Public Accountants of Pakistan (ICPAP); Institute of Cost Accountants of India (ICAI India); Institute of Cost and Management Accountants of Bangladesh; Institute of Cost and Management Accountants of Pakistan; Institute of Financial Accountants (IFA - UK); Institute of Management Accountants (IMA - US); Institute of Professional Accountants of Russia (IPAR Russia); Institute of Professional Auditors (IPAE Russia); Institute of Public Accountants - Australia (IPA); Institute of Internal Auditors (The IIA US) and Global IIA; Investment Management Consultants Association (CIMA, CPWA - US) ISACA (Information Systems Audit and Control Association - US); National Association of Enrolled Agents (NAEA U.S.);     EAs are eligible for IICPA's ACPASM, Associate Certified Professional Accountant® designation; Netherlands Association of Registered Controllers - Vereniging van Registercontrollers     (VRC Netherlands);     eligible for IICPA's ACPA®, Associate Certified Professional Accountant® designation; Pakistan Institute of Public Finance Accountants (PIPFA Pakistan);

Note ¹ Please contact us if you hold membership with another financial professional accounting, audit, advisory, tax, and related management consulting organisation not listed above and wish to apply for the ICPA^® and ICPA PROFESSIONAL^® recognition.

Note ² The IICPA does not compete with the listed professional accounting organizations for individual or firm memberships in any way. The list herein, and the mention of the various professional accounting organization, is the result of an involuntary reference by the IICPA based on publicly available material and information and does not in and by itself, signify a relationship, or an association, by the IICPA with the listed organizations; except, if applicable, a limited contact by the an organization's individual member, who may be applying to the IICPA for an appointment and assignment of the ICPA^®, ICPA PROFESSIONAL^®, International Certified Professional Accountant^® designation(s). Please do not hesitate to contact us, if you have any questions in this regard.

Updated 2018-06-04