The Cabinet has approved an MoU between the Institute of Chartered Accountants of India (ICAI) and which of the following to develop mutually beneficial relationships in the best interest of members, students, and organizations?

• A. Canadian Institute of Chartered Accountants
• B. Chartered Accountants Australia and New Zealand
• C. Chartered Accountants Ireland
• D. Chartered Institute of Management Accountants
• E. Institute of Singapore Chartered Accountants