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The Institute of Chartered Accountants in Scotland (ICAS) is the oldest professional accounting body in the world and is celebrating 160 years this year. ICAS has a long tradition of involvement in teaching, testing and accrediting professional accountants. The CA qualification is recognized world wide as a premier business qualification. The poster presentation will revue the components of the CA training program, identify differences from the CPA training program, and suggest what lessons US accountants can learn from the CA program.