The Global Accounting Alliance (GAA) was formed in November 2005 and is an alliance of 10 leading professional accountancy bodies in significant capital markets. • Association of International Certified Professional Accountants • Chartered Accountants Australia and New Zealand • Chartered Accountants Ireland • Chartered Professional Accountants Canada • Hong Kong Institute of Certified Public Accountants • Institut der Wirtschaftsprüfer in Deutschland e.V. • Institute of Chartered Accountants in England and Wales • Institute of Chartered Accountants of Scotland • Japanese Institute of Certified Public Accountants • South African Institute of Chartered Accountants Together the above 10 organizations represent over 1,300,000 professional accountants in more than 180 countries around the globe.