This is the official publication on members and firms of ICAS (The Institute of Chartered Accountants of Scotland). The directory gives individual member details including year of qualification and whether the member is in practice. There is also a detailed listing of practising firms giving address, partners, and if appropriate, specialisations and a company profile. For the layman, there is an index listing firms by their specialisations. All ICAS members and firms in Scotland, the rest of the UK and overseas, are listed. There are 13,500 member and 1,970 practices listed.