under the leadership of William Quilter. In 1871, standards for membership were established with new members having to show knowledge and aptitude through successfully passing an oral examination. Initially the London Institute restricted its membership to that city, but as other institutes were established elsewhere (for example, in Manchester and Sheffield) it was decided to remove this restriction and as such in 1872 it simply became known as the Institute of Accountants to reflect its new national coverage; The Manchester Institute of Accountants, formed in February 1871; The Society of Accountants in England (1872); The Sheffield Institute of Accountants (1877). In 1920, following the Sex Disqualification (Removal) Act 1919, the organisation admitted Mary Harris Smith, who became the first woman chartered accountant in the world. The headquarters of the institute, Chartered Accountants' Hall, in the City of London, which was designed in the Italian Renaissance style by John Belcher and built by Colls & Sons, was completed in 1892. It is widely regarded as one of the finest examples of Victorian Baroque architecture. Sir William Whitfield designed the 1964–70 extension and new entrance. In 1948, the institute received a Supplemental Charter. In 1957, ICAEW merged with the Society of Incorporated Accountants (founded in 1885 as the Society of Incorporated Accountants and Auditors). In 2019, as part of their celebration of 100 years of women being able to work as Chartered Accountants, ICAEW published a booklet on 100 years of women in Chartered Accountancy and launched a campaign to collect the stories of women members in chartered accountancy. In 2020, ICAEW announced the commissioning of a blue plaque in honour their first female member Mary Harris Smith. Membership and qualifications In order to become an ICAEW Chartered Accountant, it is necessary to achieve the ACA qualification. ACA qualification The ACA comprises four core elements that must be successfully completed. These are; professional development; ethics and professional scepticism; accountancy, finance and business modules; and practical work experience. Professional development prepares students to successfully handle a variety of different situations they encounter throughout their career, improving their ability and performance in areas such as communication, decision-making, problem-solving and technical competence. Ethics is embedded throughout the ACA qualification, developing students’ ethical capabilities to make suitable decisions, This is through an online programme based on the ICAEW Code of Ethics, the integration of ethical issues into all ACA exams and the practical application of ethical