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The functions of the Council are performed through 4 standing committees and 30 non-standing committees. The standing committees include: Executive Committee, Examination Committee, Finance Committee and Disciplinary Committee. Non-standing committees include the Accounting Standards Board, Audit Committee, Auditing and Assurance Standards Board, Corporate Governance Committee, Professional Ethics Committee, Continuing Education Committee, International Affairs Committee, etc. The ICAI Secretariat is led by the Secretary-General and is responsible for the daily operations of the ICAI office.