New Zealand Institute of Chartered Accountants
Members who complete a further examination and practical experience are qualified to offer accountancy services to the public.Members of the ACA College must complete professional education requirements, but are not entitled to offer service to the public.Membership of NZICA through a mutual recognition agreement is subject to meeting certain criteria, including knowledge of New Zealand tax and law.Fellowship, or senior membership, of NZICA may be awarded to a member of the CA College for service to the institute, or high achievement in the profession.This highlights the continued predominance of individual over collegial regulation (Keenan states eight but Bradbury only mentions four).