ICAZ is a statutory body incorporated under the Chartered Accountants Act (Chapter 27:02). It is the largest body and its members are the main providers of audit services. ICAZ membership is mandatory for offering public accountancy and auditing services in Zimbabwe. ICAZ’s membership consists of Chartered Accountants (Zimbabwe) (CA(Z)) and Articled Accountants (AAZ) (pre-professionals). In accordance with Section 4 of the Chartered Accountants Act, ICAZ’s responsibilities include: (i) establishing and maintaining a register of its members; (ii) establishing and implementing initial and continuing professional development (IPD and CPD) requirements seeking to obtain and maintain its CA designation; (iii) setting ethical requirements for its members; and (iv) establishing and implementing an investigation and discipline system for its members. In addition to being a Member of IFAC, ICAZ is a member of the Pan African Federation of Accountants.