The Certified General Accountants Association is a national self-regulating association of more than 55,000 CGAs and students. CGAs are professional accountants working in industry, commerce, finance, government and public practice. They are represented nationally through CGA-Canada and regionally through provincial associations. The CGA program of professional studies is a national program administered by CGA Canada and delivered through the provincial associations. CGA-Canada promotes co-operative professional relationships with other accounting associations, both nationally and internationally. It is a full partner in several international accounting bodies. CGA-Canada also promotes professionalism through a Code of Ethical Principles and Rules of Conduct, and mandatory continuing professional development.