Dividedwefall,distributedwestandTheprofessionalaccountant’sguidetodistributedledgersandblockchainThisreportexaminesdistributedledgersandblockchain.Itintroducestheconceptandrelatesittotheneedsofprofessionalaccountants.?TheAssociationofCharteredCertifiedAccountantsApril2017AboutACCAACCA(theAssociationofCharteredCertifiedAccountants)istheglobalbodyforprofessionalaccountants.Itoffersbusinessrelevant,first-choicequalificationstopeopleofapplication,abilityandambitionaroundtheworldwhoseekarewardingcareerinaccountancy,financeandmanagement.ACCAsupportsits188,000membersand480,000studentsin178countries,helpingthemtodevelopsuccessfulcareersinaccountingandbusiness,withtheskillsrequiredbyemployers.ACCAworksthroughanetworkof100officesandcentresandmorethan7,110ApprovedEmployersworldwide,whoprovidehighstandardsofemployeelearninganddevelopm