Hector Espitalier Noel

The Institute of Chartered Accountants in England & Wales ensures that its members, students, and affiliates maintain the highest standards of professional competency and conduct to protect the public interest. The non-profit company is based in London, UK, and has subsidiaries in the United Kingdom. With over 150,000 members, the institute provides technical information, helplines, and communities to its members.

De Chazal du Mée is a private company based in Port Louis, Mauritius. and has subsidiaries in Kenya. The Mauritian company provides accounting services.

Part of PricewaterhouseCoopers International Ltd., Coopers & Lybrand (London) is a British company that provides accounting services. The private company is based in Edinburgh, UK.