Institute of Chartered Accountants of Scotland

The Institute of Chartered Accountants of Scotland ( ICAS ) is the world's first professional body of accountants, receiving its Royal Charter in 1854. It was the first to adopt the designation "Chartered Accountant" and the designatory letters " CA " are still an exclusive privilege in the UK for members of the Scottish Institute.

Members of ICAS can practice in England & Wales.  Members of ICAEW can practice in Scotland.  Members of both organizations may be found working in many countries worldwide.