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Which is the 'Second Largest professional accounting body in the world in terms of membership?'

Institute of Chartered Accountants of India (ICAI) is 'Second Largest professional accounting body in the world in terms of membership'. As of 2009 survey there are about 153600 members. It is also the only licensing cum regulating body of the financial audit and accountancy profession in India. It recommends the accounting standards to be followed by companies in India to the National Advisory Committee on Accounting Standards (NACAS) and sets the accounting standards to be followed by other types of organisations.