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Chartered accountant
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=== New Zealand === In [[New Zealand]], Chartered Accountants belong to the [[Chartered Accountants Australia and New Zealand|Chartered Accountants Australia & New Zealand]] (CA ANZ, formerly [[New Zealand Institute of Chartered Accountants]]) and use the designatory letters CA. Some senior members may be elected fellows and use the letters FCA. There is also a mid-tier qualification called Associate Chartered Accountant with the designatory letters ACA. Associate chartered accountants are not eligible to hold a certificate of public practice and therefore cannot offer services to the public.
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