Email

fbacn@um.edu.mo

Tel

+853 8822-4754

Office

E22-3079
Faculty of Business Administration
University of Macau, E22
Avenida da Universidade,
Taipa, Macau, China

Associate Professor in Accounting
Chairman of Academic Council (2009-2012)

Academic and Professional Qualifications

  • Certified Accountant (Contabilista) (registration no. N0456)
  • Training Seminar on Auditing Quality Systems for Quality Auditors (certificate of mastery awarded), International Organization for Standardization, Deutsche Gesellschaft für Qualität, & China State Bureau for Technical Supervision
  • Doctor of Philosophy, University of Sheffield
  • Master of Business Administration, Asia International Open University
  • Bachelor of Business Administration (Accountancy), University of East Asia

Related Working Experiences

  • Editor, Social Responsibility Journal
  • Associated Scholar, Environmental, Ecological and Extinction Accounting, Governance and Economics Research Group (EEEAGER), Cardiff University
  • Non-resident Fellow, Ma Man Kei and Lo Pak Sam College, University of Macau
  • Editorial Review Board member, Sustainability Accounting, Management and Policy Journal
  • Editorial Advisory Board member, Advances in Environmental Accounting and Management
  • Editorial Board member, Journal of Accounting, Ethics and Public Policy
  • Editorial Board member, Euro Asia Journal of Management
  • Editorial Council member, Revista Portuguesa e Brasileira de Gestao
  • Former Senior editor, Asian Business and Management

Teaching

  • Undergraduate Courses
    • Intermediate Accounting I (ACCT2001)
    • Taxation in Macau and Hong Kong (ACCT4010)
    • International Taxation (ACCT4011)
  • Postgraduate Courses
    • Contemporary Issues in Accounting (ACCT7054)
    • Taxation (ACCT7056)

Research Interests

  • Social accounting
  • Corporate social responsibility and sustainability
  • Macau Taxation

Selected Journal Papers

  1. Guan, J., Noronha, C., Sio, S.H.I. & Lam, C.C. (2022). Regretful or pressured? CSR reactions and disclosures of casinos in the aftermath of a natural disaster. Social Responsibility Journal (ABS1). DOI 10.1108/SRJ-11-2021-0479
  2. Zhang, R. and Noronha, C. (2022). Assessing the nexus between cross-boarder infrastructure projects and extinction accounting – from the Belt and Road Initiative perspective. Social and Environmental Accountability Journal (ABS1). DOI: 10.1080/0969160X.2022.2132969
  3. Zhang, R., Chu, T., Noronha, C. & Guan, J. (2021). Corporate value creation, stock price synchronicity and firm value in China. Journal of Accounting in Emerging Economies (ABS2). DOI 10.1108/JAEE-06-2021-0212
  4. Noronha, C., Guan, J. & Sio, H.I. (2021). Accounting for Gaming in the time of plague: COVID-19 in Macau. Sustainability Accounting, Management and Policy Journal (ABS2). DOI (10.1108/SAMPJ-12-2020-0423)
  5. Guan, J., Sio, H.I. & Noronha, C. (2021). Value co-creation through corporate social responsibility in a typical controversial industry: Evidence from Macao. Journal of Global Scholars of Marketing Sciences. DOI 10. 1080/21639159.2020.1808832.
  6. Zhang, R., Noronha, C. & Guan, J. (2020). The social value generation perspective of corporate performance measurement. Social Responsibility Journal. DOI 10.1108/SRJ=09-2019-0340
  7. Noronha, C., Guan, J. & Fan, J. (2018). Firm value and social contribution with the interaction of corporate governance: Social contribution value per share, Sustainability Accounting, Management and Policy Journal, 9, (2), 165-200. (ABS2)
  8. Lin, Z., Liu, M. & Noronha, C. (2016). The impact of corporate governance on informative earnings management in the Chinese market. Abacus, 52, (3), 568-609. (ABS3)
  9. Noronha, C., Leung, T. & Lei, E. (2015). Corporate social responsibility disclosure in Chinese railway companies: Corporate response after a major train accident. Sustainability Accounting, Management and Policy Journal. 6, (4), 446-474. (ABS2)
  10. Noronha, C. & Wong, S. (2015). Corporate social responsibility disclosure behavior of Chinese banks in mainland China 2008-2012. Euro Asia Journal of Management, 25(1/2), 15-53.
  11. Lo, W.K. & Noronha, C. (2013). The taxation system in Macau: Perspectives from the accounting professionals. Euro Asia Journal of Management No. 42, 23, (1/2), 67-92.
  12. Guan, J. & Noronha, C. (2013). Corporate social responsibility reporting research in the Chinese academia: A critical review. Social Responsibility Journal, 9, (1), 33-55.
  13. Noronha, C., Si Tou, M.I. & Guan, J. (2013). Corporate social responsibility reporting in China: An overview and comparison with major trends. Corporate Social Responsibility and Environmental Management, 20, (1), 29-42. (ABS1)
  14. Ching, L.C.H. & Noronha, C. (2011). The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies. Advances in Accounting Incorporating Advances in International Accounting, 27, (1), 156-165. (ABS2)
  15. McGee, R.W. & Noronha, C. (2008). When is tax evasion ethical? A comparative study of Guangzhou (Southern China) and Macau opinion. Euro Asia Journal of Management, 18, (2), 133-152.
  16. Noronha, C., Zeng, Y. & Vinten, G. (2008). Earnings management in China: An empirical study. Managerial Auditing Journal, 23, (4), 367-385. (ABS2)
  17. McGee, R., Noronha, C. & Tyler, M. (2007). The ethics of tax evasion: A survey of Macau opinion. Euro Asia Journal of Management, 17, (2), 123-150.
  18. Ip, C.K. & Noronha, C. (2007). The progress of accounting harmonization in China: A comparison of A-share and H-share financial results. Managerial Auditing Journal, 22, (6), 620-640.(ABS2)
  19. Lei, K.L. & Noronha, C. (2004). Identifying underlying dimensions of the service quality climate: A grounded theory approach. Euro Asia Journal of Management No. 28, 14, (2), 185-203.
  20. Noronha, C. & G. Vinten (2003). Taxation of E-Commerce in Hong Kong: Borrowing from the Experiences in the UK and the US. Managerial Auditing Journal, 18, (9), 702-709. (ABS2)
  21. Noronha, C., J. Hong, & T. Lam (2003) Macau pre 1999: Value dimensions of a specific group of Chinese. Global Economics and Management Review, 8, (2), 103-131.
  22. Noronha, C. (2003). National Culture and TQM: Empirical Assessment of a Theoretical Model Based on Chinese Companies. TQM Magazine, 15, (5), 351-356. (ABS1)
  23. Noronha, C. (2002). Culture-specific TQM in China: Case studies for theoretical consideration. Asian Business and Management, 1, (1), 125-145. (ABS2)
  24. Noronha, C. (2002). Chinese cultural values and total quality climate. Managing Service Quality, 12, (4), 210-223. (ABS1)
  25. Noronha, C. (2000). Testing a total quality management outcome model. Euro Asia Journal of Management No. 20, 10, (2), 61-76.
  26. Noronha, C. (1999). Confirmation of a four-variable quality management model. Managerial Auditing Journal, 14, (1), 12-19. (ABS2)
  27. Noronha, C., E. Chan, & T. Lam (1999). Tax reform in Macau: Current situations and future projections. Euro Asia Journal of Management No. 17, 9, (1), 93-110.
  28. Noronha, C. (1998). Climate, processes, methods, and results: Four variables in a quality management model. Euro Asia Journal of Management No. 16, 8, (2), 73-90.
  29. Noronha, C. (1997). Basic framework and some methodological issues in the study of Chinese cultural values. Global Economics and Management Review, 2, (2), 113-131.
  30. Noronha, C. (1995). A study on the receptivity of the Macau workforce towards introducing Japanese-style kaizen management. Euro Asia Journal of Management No. 8, 5, (1), 21-34.
  31. Noronha, C. & Zhao, P. (1994). Creating Macau’s competitive advantage through understanding customs tariff requirements in China. Euro Asia Journal of Management No. 7, 4, (2), 83-91.
  32. Noronha, C. (1993). Management accounting for perfection. Euro Asia Journal of Management No. 5, 3, (2), 67-72.

Selected Books and Book Chapters

  1. Zhang, R, Noronha, C. & Guan, J.(2023). CSR Reporting and the Belt and Road Initiative: Implementation by Chinese Multinational Enterprises. Abingdon: Routledge.
  2. Noronha, C., Zhang, R. & Donleavy, G.(2023). Developing the Phenomenon Grandein management Research: The pandemic, lockdowns, and biodiversity extinction in the Anthropocene. In Crowther, D. & Seifi, S. (eds.). The Routledge Companion to the Future of Management Research. Abingdon: Routledge.
  3. Zhang, R. & Noronha, C.(2023). A paradigm for examining the interplay of environmental investment, environmental disclosure and firm performance in ChinaIn Seifi, S. & Crowther, D. (eds.). Corporate Resilience (Developments in Corporate Governance and Responsibility Vol.. 21), Bingley: Emerald.
  4. Zhang, R. & Noronha, C.(2023). Biodiversity initiatives: Theoretical and practical intersections among TNDF, biodiversity credits and ESG reporting.In Pego, A. (ed.). Handbook on Bioeconomy and Economic Ecosystems, Hershey, PA: IGI Global.
  5. Donleavy, G. & Noronha, C. (eds) (2023). Comparative CSR and Sustainability: New Accounting for Social Consequences. Abingdon: Routledge.
  6. Donleavy, G. & Noronha, C. (2023). Introduction: CSR at the Peak of the Globalisation Movement. In Donleavy, G. & Noronha, C. (eds,). Comparative CSR and Sustainability: New Accounting for Social Consequences. Abingdon: Routledge.
  7. Donleavy, G. & Noronha, C. (2023). Concluding remarks: Comparative CSR and sustainability research – An axial analysis. In Donleavy, G. & Noronha, C. (eds,). Comparative CSR and Sustainability: New Accounting for Social Consequences. Abingdon: Routledge.
  8. Ip, P.S. & Noronha, C. (2023). Sustainability reporting during COVID-19: A study in the hospitality industry. In Donleavy, G. & Noronha, C. (eds,). Comparative CSR and Sustainability: New Accounting for Social Consequences. Abingdon: Routledge.
  9. Noronha, C. & Zhang, R. (2023). Using “actor-network theory and friends” to explore CSR reporting in the information and communication technology sector under the Belt and Road Initiative. In Donleavy, G. & Noronha, C. (eds,). Comparative CSR and Sustainability: New Accounting for Social Consequences. Abingdon: Routledge.
  10. You, J., Guan, J. & Noronha, C. (2020). Corporate social responsibility in the gaming industry: Interaction with government. In Farinha, L., Baltazar, A. C. & Sebastiao, J. R. (eds.) Handbook of Research on Accounting and Financial Studies. Hershey, PA: IGI Global.
  11. Guan, J & Noronha, C (2018). Corporate Social Responsibility Reporting in China: Evolution, Drivers and Prospects. London: Routledge.
  12. Noronha, C. (2015) (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  13. Noronha, C. (2015). Corporate social disclosure in China and Japan: An introduction. In Noronha, C. (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  14. Si Tou, C.M.I. & Noronha, C. (2015). The trend of corporate social disclosure in mainland Chinese listed companies: A longitudinal observation. In Noronha, C. (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  15. Noronha, C. & Wang, S.X. (2015). Corporate social disclosure and performance gap: “Greenwashing” Foxconn’s Shenzhen factories. In Noronha, C. (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  16. Noronha, C. & Kong, K.W.P. (2015). Corporate social disclosure: The case of China’s milk product industry. In Noronha, C.(ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  17. Noronha, C. (2015). Corporate social disclosure in China and Japan: Concluding remarks. In Noronha, C. (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  18. Hasegawa, H. & Noronha, C. (eds.) (2013). Asian Business and Management: Theory, Practice and Perspectives, 2nd edition. Basingstoke: Palgrave.
  19. Noronha, C. & Hasegawa, H. (2013). Culture and business systems in Asia. In Hasegawa, H. & Noronha, C. (eds.) Asian Business and Management: Theory, Practice and Perspectives, 2nd edition. Basingstoke: Palgrave.
  20. Noronha, C. (2013). Accounting and corporate governance in Asia. In Hasegawa, H. & Noronha, C. (eds.) Asian Business and Management: Theory, Practice and Perspectives, 2nd edition. Basingstoke: Palgrave.
  21. Noronha, C. (2012). The Law and Practice of Macau Taxation, Fourth edition. Hong Kong: Pearson Prentice Hall.
  22. Noronha, C. (2011). The Law and Practice of Macau Taxation, Third edition. Singapore: Pearson Prentice Hall.
  23. McGee, R., Noronha, C. & Tyler, M. (2009). The ethics of tax evasion: A survey of Macau opinion. In McGee, R. (ed.) Readings in Accounting Ethics. Hyderabad: The Icfai University Press.
  24. Hasegawa, H. & Noronha, C. (eds.) (2009). Asian Business and Management: Theory, Practice and Perspectives. Basingstoke: Palgrave.
  25. Noronha, C. (2009). Culture and business in Asia. In Hasegawa, H. & Noronha, C. (eds.) Asian Business and Management: Theory, Practice and Perspectives. Basingstoke: Palgrave.
  26. Noronha, C. (2006). The Law and Practice of Macau Taxation, Second edition. Singapore: Pearson Prentice Hall.
  27. Noronha, C. (2004). The Law and Practice of Macau Taxation. Singapore: Pearson Prentice Hall.
  28. Noronha, C. (2002). The Theory of Culture-specific Total Quality Management: Quality Management in Chinese Regions. Basingstoke & New York: Palgrave Macmillan.
  29. António, N., Lam, T.K.P. Kong, S.H., Noronha, C. & Teixeira, A. (Quality Research Group) (1999). Total Quality Management Training Manual. Macau: Macau Foundation.
  30. Inohara, H. & Noronha, C. (eds.) (1998). Culture and Management: Observations in Asia, Africa, and Europe. Macau: Macau Foundation.
  31. Noronha, C. (1998). Traditional Chinese cultural values and total quality management. In Inohara, H. & Noronha, C. (eds.) Culture and Management: Observations in Asia, Europe, and Africa. Macau: Macau Foundation.
  32. Noronha, C. (1996). Direct Taxation in Macau. Macau: Macau Foundation.
  33. Umezawa, T., Kong, S.H. & Noronha, C. (eds.) (1996). The Dynamic Impact of Culture on Organizations. Macau: Macau Foundation.
  34. Noronha, C. (1996). On social values and cultural assumptions. In Umezawa, T., Kong, S.H. & Noronha, C. (eds.) The Dynamic Impact of Culture on Organizations. Macau: Macau Foundation.
  35. António, N., Kong, S.H., Noronha, C., Rosa, A., Teixeira, A. Vong, F.C.K. (Quality Research Group) (1995). Quality Management: 100 Questions and Answers. Macau: Macau Foundation.
  36. Hui, Y.B. & Noronha, C. (1991). Macau Tax and Economy. Macau: Macau Department of Finance & Macau Management Association.

Selected Conference Papers and Invited Presentation

  1. Noronha, C. (2020). Macau’s gaming industry beyond COVID-19. Rui Cunha Foundation Webinar.
  2. Sio, S., Guan, J. & Noronha, C. (2020). Corporate social responsibility after crises and disasters: A study of Macao’s gaming tourism and hospitality industry. CBOS Global Corporate Governance Summit 2020. University of Bath.
  3. Noronha, C. (2020). Accounting and media ethics: A corporate social responsibility perspective. Rui Cunha Foundation CREDDM Seminar Series.
  4. Noronha, C. (2019). Social contribution value per share: An introduction. MICSRGC Forum: The role of government, gaming and accounting sectors in sustainable development in the Greater Bay Area. Wynn Palace Cotai.
  5. Zhang, R., Chu, T., Noronha, C. & Guan, J. (2019). Social contribution value per share: An empirical test. Asia Pacific Interdisciplinary Research in Accounting (APIRA), Auckland Institute of Technology, New Zealand, July 1-3, 2019.
  6. Noronha, C., et al. (2019). Theories related to Corporate Social Responsibility and Sustainability Accounting. Mini Workshop for PhD and Master Students, University of Macau.
  7. Sio, H.I., Guan, J. & Noronha, C. (2018). Are gaming tourism and hospitality sectors ready for crises and disasters? A study of the CSR reactions of the Macao integrated resorts after typhoon Hato. 7th World Business Ethics Forum: Business Ethics, Leadership and the New Economy. University of Macau and Hang Seng University of Hong Kong, Macau and Hong Kong, 2-4 December.
  8. Noronha, C. (2018). CSR reporting in the Greater Bay Area: A review of the institutional environments and evidences from the gaming tourism industry (invited speaker). International Conference on Tourism and Retail Management 2018 (TRMC). Institute for Tourism Studies, Macau. 2-4 December.
  9. Guan, J., Sio, H.I. & Noronha, C. (2018). How value can be co-created through CSR in controversial industry? Evidence from gaming tourism industry in Macao. International Conference on Tourism and Retail Management 2018 (TRMC). Institute for Tourism Studies, Macau. 2-4 December.
  10. Noronha, C. (2018). Corporate social responsibility disclosure in Chinese listed enterprises. Man Man Kei & Lo Pak Sam College Lunch Seminar, University of Macau, 24 January 2018.
  11. U, W.C., Noronha, C. & Guan, J. (2017). Environmental disclosure in China: A comparative study between chemical and mining sectors. CSEAR North Asia Hong Kong Conference 2017 4-5 December.
  12. Guan, J., Sio, H.I., Noronha, C. & Zhang, R. (2017). Reporting on employee compensation and benefits and stakeholders’ perceptions: Evidence from hospitality and gaming industry in Macao. CSEAR North Asia Hong Kong Conference 2017 4-5 December.
  13. Noronha, C., Zhao, Z., Guan, J. & So, S. (2017). The relationship among corporate social responsibility, tax aggressiveness and firm value in China. CSEAR North Asia Hong Kong Conference 2017 4-5 December.
  14. Noronha, C., Guan, J. & Liu, Y.(2016) An emerging actor of integrated reporting in the utilities industry: A case study deploying the Actor-Network Theory, Connectivity and Prosperity: ASEAN Economic Community and China’s Belt and Road Initiative, Academy of International Business Southeast Asia Regional Conference, December 2-4,Guangzhou, China.(Best paper award)
  15. Noronha, C. & Sio, H.I. (2016). Potential drivers of corporate social responsibility disclosures in the Macao gaming industry: A mid-term review. 8th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA). RMIT University, 13-15 July, Melbourne.
  16. Chan, S.H. & Noronha, C. (2016). Environmental initiatives in the hospitality sector: An analysis of tourists attitude. 11th Biennial Conference of the Asian Consumer and Family Economics Association. 7-10 July, Hong Kong.
  17. Chu, T., Noronha, C. & Peng, L. (2015). Government policies, corporate social responsibility and investors’ reactions: An empirical analysis. 5th World Accounting Frontiers Conference, University of Macau, 27-30 May, Macau.
  18. Noronha, C. & Chen, T. (2015). Corporate social disclosure in the Chinese and Western mining industries: A comparative case study of two companies. 5th World Accounting Frontiers Conference, University of Macau, 27-30 May, Macau.
  19. Lin, Z., Liu, M. & Noronha, C. (2014). The impact of corporate governance on informative earnings management in the Chinese market. Abacus Special Issue Conference on Accounting in China, 14-15, May, Chengdu, China.
  20. Guan, J., Noronha, C. & Tayles, M.E. (2013). Explaining social reporting of state-owned enterprises in China: A market economy with socialist characteristics. 7th Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe, July 26-28, 2013.
  21. Lin, Z., Liu, M. & Noronha, C. (2012). The impact of corporate governance on informative earnings management: Chinese evidence. 4th World Business Ethics Forum (WBEF). School of Business, Hong Kong Baptist University, Hong Kong, December 16-18, 2012.
  22. Guan, J. & Noronha, C. (2012). Corporate social responsibility reporting of state-owned enterprises in China: State leading, market driven or simply window dressing? 4th World Business Ethics Forum (WBEF). School of Business, Hong Kong Baptist University, Hong Kong, December 16-18, 2012.
  23. Liu, M. & Noronha, C. (2012). The impact of corporate governance on informative earnings management in China. 24th Asian-Pacific Conference on International Accounting Issues. Maui, Hawaii, October 21–23, 2012.
  24. Liu, M. & Noronha, C. (2011). The impact of corporate governance on informative earnings management in China. 1st Conference for the International Journal of Accounting Research. Xiamen University, China, June 14-17, 2011
  25. Guan, J. & Noronha, C. (2011). Corporate social responsibility reporting research in the Chinese academia: A critical review. 3rd Annual Conference of the World Accounting Frontiers Series (WAFS). Macau: University of Macau.
  26. Ching, L.C.H. & Noronha, C. (2009). The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies. 1st Annual Conference of the World Accounting Frontiers Series (WAFS). Macau: University of Macau.
  27. McGee, R.W., Noronha, C. & Tyler, M. (2006). The Ethics of Tax Evasion: A Survey of Macau Opinion. 15th Annual World Business Congress of the International Management Development Association (IMDA), Sarajevo, Bosnia, June 18-21, 2006.
  28. Noronha, C. (2002). A structural equation model of culture and TQM. Change Management: 7th International Conference on ISO 9000 and TQM. Melbourne: RMIT University.
  29. Noronha, C. (2000). On the application of the Chinese cultural value scale to Chinese and Japanese students. In Centre for Japanese Studies (ed.) 4th Macau International Symposium on Japanese and Macau Studies. Macau: University of Macau.
  30. Noronha, C. (1999). Application of a four-variable quality management model in three regions: Model confirmation and invariance. 4th International Conference on ISO 9000 and TQM. Hong Kong: Hong Kong Baptist University.
  31. Noronha, C. (1998). Confirmation of a four-variable quality management model. 3rd International Conference on ISO 9000 and TQM. Hong Kong: Hong Kong Baptist University.
  32. Noronha, C. (1995). A study on the receptivity of the Macau workforce towards introducing Japanese-style kaizen management. International Conference on the Comparison between Chinese and Japanese Management. China: Zhongshan University and International Symposium on Japan and the Pearl River Delta. Macau: University of Macau.

Selected Working Papers and Other Publications

  1. Further challenges to the legitimacy theory: Corporate social disclosure of the Chinese and Japanese tobacco industries
  2. Corporate social responsibility reporting in the gambling industry: Interaction with government
  3. New insights into corporate social performance measurement: From the perspective of social value generation
  4. Can corporate social value contribution pay off? Evidence from China stock market

Editorials, Opinion and Columns

  1. Noronha, C. (2023). BTTB, CSR. Macau Business, June.
  2. Wang, S. & Noronha, C. (2021). Special report- Sustainable development and carbon emission: Changes in industrial structures of the nine GBA cities. Macau News Agency Special Reports. July 26, 2021.
  3. Noronha, C. (2021). Sustainable development disclosure auditing: Celebratory after-parties or more work to be done. Macau Business, November, 64-65.
  4. Noronha, C. (2021). Routinizing sustainability in Macau: An institutional perspective. Macau Business, March.
  5. Noronha, C. (2020). Sociology of worth and corporate social responsibility: Post COVID-19. Macau Business, June.
  6. Noronha, C. (2005). Book review: Post-colonial theory and organizational Analysis: A critical engagement. Asian Business and Management, 4, (2), 209-212.

Postgraduate Student Supervision

  • PhD Students
    • Currently supervising one PhD student in accounting
  • Master Students
    • Supervised over 70MBA, MSc and PhD students
    • Served on the examination panels of over 100 MBA, MSc and PhD students

Editorialship/Society Membership

  • Fellow, Association of International Accountants (FAIA)
  • Fellow, CPA Australia
  • Vice President of the Executive Board, Macau Institute for Corporate Social Responsibility in Greater China
  • Research Consultant, Macau Society of Registered Accountants