Accounting & Taxation Course

50 Best CA Firms in India – Online

Informative and Useful List of 50 Best CA Firms in India

This article has information about 50 Best CA Firms in India, with firms’ overview and with pointers for famous firms. 

Usually, commerce students after completing their Accounts related courses – Either Graduation or Post graduation – find it hard to decide and choose a lucrative course; Also, to Select a good college.

After thorough research online and narrowing the career options relating to the commerce industry, I was able to identify the most prestigious accounts related professions – one of them is the Chartered Accountant (CA). Takes number 1 position in the Hierarchy indeed.

While, through this article I’m sharing information of 50 Best CA Firms in India – in order to help CA pass-out students to compare firms; select a reputed firm, which is a good pay-master and also, with a friendly working atmosphere. Truly, build their CA professional career.

Equally, this article also helps businesses and companies – on a lookout for a CA firm expertising in – auditing, finance, as well as merger, taxation, and acquisition, etc…   

Best CA Firms in India

Here is a list of 50 Best CA Firms in India  and a video with details of the 100 Best CA firms in India

01. Deloitte 

Deloitte is one of the Best CA Firms in India and with the largest service networks in the world on the revenue front. It is well known for its services in auditing, accounting, consulting and also financial advisory, and enterprise risk in addition to Taxation Course and more… services – to more than 190,000 professionals in over 150 countries. World’s Giants hire Deloitte and use its consultation and advisory services. 

02. Price Waterhouse Coopers – PWC

Price Waterhouse Coopers – PWC is one of the Best CA Firms in India and is the second largest professional service network – when it comes to revenue – hence, as per the 2014 survey and is one among the top four auditors and also – stand neck and neck with – KPMG, EY, and Deloitte. Further, the firm stands to help resolve intricate issues of its clients. 

03. Ernst and Young – EY

Ernst and Young (EY) is one of the Best CA Firms in India and a multinational professional services company – headquartered in London, UK – On the revenue front EY is considered as world’s third largest professional services firm; one among the 4 biggest audit companies.

04. KPMG and Co.  

KPMG is one of the Best CA Firms in India, with 162,000 employed professionals and also, is one of the world’s largest professional service companies. With international headquarters in – Amstelveen, and the Netherlands. Truly, is one amongst the 4 Biggest Audit firms – on par with Deloitte EY and PwC. KPMG is well known for its expertise in audit, advisory, and tax.

05. BDO International

BDO is one of the Best CA Firms in India 

 And the firm is an international service provider of accountancy services. – and One of the largest networks, is popularly known as the best public accountancy firm. In fact, it is highly competent in serving domestic and international clients. To point out, BDO has its operations in over 151 countries around the world – hence, takes pride in employing over 60,000 professionals across the world. 

06. Grant Thornton International Ltd.

Grant Thornton International is one of the world leaders for independent assurance, including advisory firms and tax. The firm began its operates in 141 countries employing over 58000 employees. 

In India, it is popularly known as Grant Thornton Bharath LLP –  it is one of the leading  best-robust-advisory and growth-solutions to many active Indian-Global Firms. 

In brief, it has its presence in all major cities like – New Delhi, Bangalore, Chennai, Hyderabad, Kolkata, Mumbai,Kochi, etc…

07. RSM International Ltd.

RSM International Ltd. firm operates in – more than 120 countries

RSM International Ltd is popularly known for its account related international services offerings. While, it is present in – over 120 countries, as well as, employing over 48,000 professionals from all around the world. RSM has set up 820 offices spread across Europe, America, including Africa, Mena including, the Asia Pacific. 

RSM in India is also ranked one amongst India’s top 7 consulting groups, tax, and accounting organisations. Employing over 1,950 multi-talented professionals. 

Notably, RSM India specialises in a wide range of services – to meet the demands in the ever changing industries. RSM offices are set up in most cities like -Bangalore, Mumbai, New Delhi, Chennai, Hyderabad, Ahmedabad, Pune, Surat, Kolkata, etc…

08. S.S. Kothari Mehta and Company

S.S. Kothari Mehta and Co. (SSKM) most popularly known as one of the esteemed CA companies in India, to point out, it began its operations in 1971 with offices in three major cities like – Kolkata, New-Delhi and Mumbai.

The firm offers an array of professional services like – Assurance and Audit, Accounting, Regulatory Services, Tax, as well as business related services such as – Business Advisory, Business Support, including – IT risk Advisory, etc…

09. Lodha and Co.

Lodha and Company was founded in 1941. It functions with its offices in cities like – Kolkata, Hyderabad, Chennai Mumbai, Jaipur and New Delhi. It offers its wide range of services to clients from corporates, as well as banks, public sector corporates – including, insurance companies, etc…, both in India and also, abroad.

10. Sahni Nataranjan and Bahl (SNB)

Sahni Nataranjan and Bahl (SNB) is a CA firm founded in 1981 and in New Delhi. In general, SNB CA firm offers its services in auditing, consulting, accounting and in related domains. Significantly, SNB is popularly known for its quality services offering – which are highly professional, interpersonal and ethical, and yet – adds value to its every single client.

11. Luthra and Luthra 

LL – CA firm began operating in 1979

Luthra and Luthra CA firm began operating in 1979, and also – offers its premier-professional services –  while providing its high quality services to premium clients.It services includes – audit, tax, advisory and also corporate legal assistance. 

In fact employees at Luthra and Luthra are given training in their respective domains – which helps them find effective solutions especially, for demanding needs and also sensitive queries of clients and thus, attain the firms’ goals. 

 Luthra and Luthra is in fact, the most sought-after CA company by CA students in India. The firm operates from cities like – New-Delhi, Bangalore and Mumbai.

12. SR Dinodia and Co. LLP

S.R. Dinodia and Co. LLP was founded in April 1952. In fact, With its 60 years of experience, it has become one of the giants in the Financial-Services in India. It expertise in professional advisory – and also, aiming to educate – Clients, as well as its community including its people. Notably, SR Dinodia and Co. LLP operates through its head office in New Delhi. It is one of the sought-after CA- companies in India by the CA Professionals.

13. Suresh Surana and Associates LLP

Suresh Surana and Associates LLP – SSA LLP was found in 1984 as a partnership company and later became a “Limited-liability-Partnership ” company from 6-September-2013. Truly, it is a multi-disciplinary service provider, – significantly, offering a wide range of specialisations and aslo, intending to help businesses to attain their short term and long goals of clients. It also focuses on providing competitive advantages for its clients, for instance – helping its clients become successful in the growing and changing market.

It is present in all major cities like – New Delhi, Chennai, Mumbai, Bangalore, Kolkata, and also in Ahmedabad, Hyderabad and Gandhidhama. 

14. Desai Haribhakti   

DH – Creates a new identity after it goes international

Desai Haribhakti – creates a new identity after it goes international and is – Popularly known as Bake Tilly; it also offers highly professional and best-in-class services – to its international clients. 

Furthermore, the firm creates Baker Tilly Center of Excellence – with its core principle and intention to develop talents and skills of professionals in India – and which are, on-par to the international standards. 

Infact, GEC is one of the major Make-in-India initiatives in the services sector, awarded as the best by our Honourable Prime Minister.

15. S.C. Vasudeva and Co. LLP

S.C. Vasudeva and Co. LLP began its operations on the 1st April 2018. Significantly, it is famous for its expertise in the field of taxations and Auditing. With its unusual style in the auditing and taxation practices – to point out, it has carved a niche for itself in India’s Audit sector; and also has sketched an image as an uncompromising firm – with its professional principles and morals. This is one of the most sought-after among CA professionals. It is present in cities like – New Delhi, Mumbai, Noida, and also in Punjab.

16. T.R. Chadha and Co. LLP

T. R. Chadha and Co. LLP became an active firm – including, its service offerings in May 1946, and was an initiation of a young visionary with a high degree of dedication, indeed. 

Furthermore, it offers an array of accounting services like – Auditing, assurance, taxation as well as business advisory services to its clients. 

The firm operates in cities such as – Mumbai, New Delhi, Pune, Gurugram, Hyderabad, including Ahmedabad, Chennai, Bangalore, Vadodara, etc…

17. SP Chopra and Co.

S.P Chopra and Co. with its presences for more than 65 years of servicing offering like –  Accounting, Taxation, and Assurance. Attending clients of all sizes and it is one of the most famous CA companies in India. And also, known for its end to end services in fields such as – IFRS Convergence, Law Matters, Transfer Pricing – including, Risk and Transaction Advisory. The company operated from Canada and New Delhi.

18. Deewan P.N. Chopra and Co.

Deewan P.N. Chopra and Co. on the most famous CA companies in India. It is known for its multi-disciplinary practices in Regulatory – FEMA and FDI Tax and Regulatory, as well as Corporate Finance and including Audit and Assurance Services. The firm operates from New Delhi, the firm has vast experiences in its varied professional services offering to its both international and national clients. 

19. K.S. Aiyar and Co.

K.S. Aiyar and Co. Chartered Accounts – KSA is one of the most famous CA agencies in India and also sought after by CA professionals. In fact, K.S. Aiyar and Co. is the oldest CA firm in India, which began its operations in Calicut in 1897, and relocated to Mumbai in 1900. 

The firm renders the following expert professional services to its clients 

  • Independent Audit and Assurance
  • US GAAP Restatement 
  • Foreign Exchange
  • Regulatory Consulting 
  • Restructuring and Valuation 
  • Accounting and Corporate Support
  • Personnel Recruitment
  • Legal and Secretarial Support 
  • Management Consulting
  • Tax Consultancy 
  • Tax Audit and Advice on Indirect Taxes and more…

K.S. Aiyar and Co. operates in all metropolitan cities like – Mumbai, Bangalore, Hyderabad, Chennai, Coimbatore and Kolkata.

20. Khanna and Annadhanam

Khanna and Annadhanam began their operations in 1952, significantly, growing to a high position through its superior quality professional service offering to its clients. A socially active firm extending its services to many charities and also, to professional firms. It is a reputed firm which serves’ foreign and Indian clients. 

The firm offers services, helping clients from sectors such as – financial, Tax-audit, and accounting, truly, implementing its experiences of practice-based professional expertise. It functions in many cities with its head office in – New Delhi.

21. Vinod Kumar and Associates

Vinod Kumar and Associates is run by highly qualified and experienced professionals

 The firm is also a multidisciplinary firm, which has been operating for over 35 years. Vinod Kumar and Associates offers its services in sectors such as – Audit and assurance, taxation, including Management consulting, Legal advisory services and corporate finances. The company operates in many major cities like – New Delhi, Gurugram, Mumbai and Chandigarh. including its Branches in – Bangalore, Bhuvaneshwar, Guwahati, Jaipur, Hyderabad, Kolkata, Ahmedabad, Trichy, Khanpur and Ranchi.

22. SNB Associates 

S.N.B Associates and Chartered Accountants became active in 1999 in Chennai. Notably, the firm became hugely popular in a short span of time in the professional arena – by providing a wide range of services especially to – many corporates in India. The firm constantly updates the skill and knowledge of its employees – by frequently, conducting training sessions.

23. Brahmananda and Co.

Brahmananda and Co is a professional service company, which became active in 1984. The firm’s team consists of established Chartered Accountants who specialise their skills in multiple sectors and are geared up to offer their service like protective services and also, financial advice. The firm operates with its headquarters in Noida. 

24. Desai Haribhakti and Co.

Desai Haribhakti and Co. is one of the famous firms and also, a sought after firm among CA professionals. Its headquarters is located in the Okhla Industrial Area, Okhla, Delhi. 

25. Thakur, Vaidyanath Aiyar and Co.

Thakur, Vaidyanath Aiyar and Co. is one of the Best CA Firms in India, and operates from New-Delhi, India. and truly, it is one of the most sought after firms among CA professionals. Significantly, the firm consists, of experienced CA professionals offers clients services such as – auditing, accounting, as well as financial services, income tax, company-law matters, and including – foreign collaborations, import and export consultancy, and also GST services like – GST registration, GST Returns, transfer pricing, STPI, and etc…

26. K.G. Somani and Co. (KGS)

 K.G. Somani and Co. – KGS is one of the top mid-segment CA firms in Delhi, India. In fact, the firm has been in operations for over five decades and employs over 200 professionals and offers its services in sectors like – Internal Audit and Statutory Audit and also Valuations, Risk Advisory as well as Bankruptcy and Insolvency.    

27. S. Ramanand Aiyar (SRA) and Co.

SRA is one of the most Best CA Firms in India, began its operations in 1950. The firm is present in most cities in India like – Mumbai, New Delhi, Indore, Bhopal and Kolkata. SRA consists of experienced CA professionals, offers a wide range of services including – financial, tax, risk advisory as well as, regulatory and Business advisory services. 

The firm is managed by a panel consisting of 12 partners and highly qualified CA professionals, DISA professionals and Ex-Bankers. 

28. Ahuja and Ahuja 

Ahuja and Ahuja is a CA firm, chiefly, employing experienced and highly skilled CA professionals. Hence, offers its services to clients from – Nodia, New Delhi, and Gurugram.

It’s known for its services offering in various areas to help its clients with varied needs and ultimately achieve customer satisfaction.

29. Singhi and Co.

Singhi and Co is a CA firm that expertises in assurance service providers in India. Operating for over 7 decades in the industry. Singhi firm is present in cities such as -Chennai, Noida, Kolkata, Hyderabad, Mumbai, Ahmedabad, Nagpur and Bangalore.

30 P.K.F. Sridhar and Santhanam LLP

P.K.F. Sridhar and Santhanam LLP is one of the leading firms in the industry in India. – in fact, began its operations in 1978  in Chennai and also has its branches in – Bangalore, Hyderabad, New Delhi, and Mumbai. 

P.K.F. Sridhar and Santhanam LLP offers its services in – 

  • Attestation Functions
  • Consulting
  • Management Audits
  • Mergers and Acquisitions

BPO services like

  • Information Technology
  • SOX
  • Taxation/Transfer and Pricing
  • Quality Assurance – ISO

Also, Educational Academic Services

  • EB5 Advisory and Certification

31. Brahmayya and Co

Brahmayya and Company is one of the best CA firms in India and became active in 1932. Mr Parvataneni Brahmayya is the founder and a sire of the CA profession in India. Brahmayya is known for providing its services for over 80 years in the industry. In fact, the firm is most famous for persistently holding its core-code of conduct high – by significantly, offering its high standard professional services to its clients and it is present in cities like : Chennai, Bangalore, Gurugram as well as, Visakhapatnam, Kakinada, Guntur, Adoni and Tanuka.

32. Mazars India 

Mazars is one of the top CA firms in the world and with Its services offerings  – to its both domestic and international clients and also, expertises in providing tax, auditing, as well as advisory services. 

In fact,the firm is present in over 73 countries and employs over 15,000 professionals. It is a French organisation. 

In India it is present in most cities like – Gurugram, Bangalore, New Delhi, Mumbai, and Pune, and more…

33. Hiregange and Associates – HA

Hiregange and Associates is one of the most trusted and a multi-functional professional firm began its operations in 1988.

Truly, HA offers its services to its clients with the intention to – in deed to provide quality professional services in the sectors such as – Indirect Taxation. 

In fact the firm is run by 15 partners and employing over 250 professionals and serving in cities such as – Gurugram, Hyderabad, Bangalore, Pune and Mumbai, as well as Visakhapatnam, Chennai and also in other cities –  through the firm’s associates.

34. BDO India LLP

BDO India LLP is a CA firm with limited liability-partnership and also a member of its international sister firm BDO international Limited – significantly, guaranteed by UK company limited and also a member of the international BDO network of individual member companies. 

It operates from cities such as – New Delhi, Ahmedabad, Chennai Bangalore, including cities like – Goa, Kochi, Mumbai, Kolkata, and Pune. 

35. JC Bhalla and Associates

JC Bhalla Associates began its operations in 1943 as a public CA company. The firm provides a wide range of services in areas such as – tax advisory, tax negotiation, assurance and also, financial advisory , the firm has been offering its taxation services over 7 decades and is present in cities like – New Delhi and Noida.

36. Sharp and Tannan

Sharp and Tannan is one of the most famous CA companies in India. Mr C.R. Sharp is the founder of the firm and it began its operations in 1932 – In fact Mr. C.R. Sharp CA firm is the first CA firm in Mumbai – (Bombay then) – chiefly, it began its partnership firm Sharp and Tannan operations in 1934, when Mr. B.R. Tannan allied with Mr. Sharp. The firm has its presences in cities such as – New Delhi, Chennai, Mumbai and also in Goa.

37. Adlakha Kukreja and Co.

AKG is one of the international CA firms in India, particularly, offers its services in areas such as 

  • Business Setup Services
  • Tax Consultancy
  • Accounting and MSI Services
  • Financial Management Services
  • Management Consultancy 
  • Payroll Services
  • Audit Services
  • Secretarial Services 

It offers expert Consultancy Services to clients form – India, Japan and Europe. To point out – It offers its services to firms of all sizes – especially to MNCs and budding-startups in India. Its head office is located in New-Delhi.

38. Neeraj Bhagat and Co.

Neeraj Bhagat and Co. is one of the famous CA firms in India. Significantently, the firm consists of highly sorted Chartered Accountants, Tax Consultants and also, Corporate Financial Advisors in India. 

Another key point, it has made its impression among the other top financial service providers, Negotiators and including Consultants in India. In fact, The firm is listed in Trade India’s list of certified firms which offers a wide range of services such as – Accounting-Services, Accountants-Outsourcing services, Corporates-Financial-Services, etc… The firm has its head office in New Delhi and with its branches in cities like – Mumbai, Gurugram, Bangalore and as well as in China.

39. Suri and Sudhir

Suri and Sudhir is one of Best CA Firms in India. and it first began its operations in 1968; along, with its head office in New Delhi. They offer superior-services to its clients in sectors such as – auditing, regulatory tax, and also in process outsourcing areas. 

The firm operates with its core principle of infusing practical-business-advice with tax and regulatory details.

40. Mukesh Raj and Co. 

Mukesh Raj and Co is one of the best professional CA firms in India, and also, became active in 1975 in Delhi. The firm provides a wide array of quality CA services, including – financial and legal consulting, accounting, as well as auditing and tax management, including business outsourcing services.

41. Hemant Shah and Associates

Hemant Shah and Associates is one of the Best CA Firms in India. The firm offers its clients a wide range of its services like – direct and indirect taxes, audit and assurance services, as well as – business setup services etc… The firm also offers its services in financial and accounting services including, project evaluations, investment consultancy, and  services relating to business and corporate agreements. Significantly, It expertises in supporting startups – irrespective of their backgrounds such as – proprietorship, LLP, private limited enterprise or partnerships. The firm has its branches in cities like – Indore, Bhopal, Indore, Ahmedabad, New Delhi, Mumbai and Chandigarh. 

42. B.R. Maheswari and Co.

B.R. Maheswari and Co became active in 1964 in Delhi, and it offers highly-effective financial-advisory services to its clients. Significantly the firm offers an array of services such as audit consultancy, tax consultancy, accounting services, and also, secretarial services. BRMCo is of the Best CA Firms and also a sought after among CA professionals.

43. R.G. Luthra and Co.

R.G. Luthra and Co is one of Best CA Firms in India and notably, began its operations in 1985. 

R.G. Luthra and Co. offers its services an array of CA services including –

  • Audit
  • Financial services
  • Tax, 
  • Financial services 
  • Company law matters
  • Foreign Collaborations
  • Import and Export Consultancy
  • GST registration and Returns
  • STPI
  • Transfer Pricing related matters and more…

The firm has its head office in New Delhi.

44. SKAA and Associates 

SKAA and Associates is one of the Best CA Firms in India and began its operations in 1994. The firm consists of a team of well-sorted – CA professionals, and also Corporate financial advisors and tax consultants. In short, the firm offers persistent services to its –   domestic and International clients. 

45. JRA and Associates

JRA and Associates is one of the Best CA Firms in India, began its operations in 1987 with  a team of highly qualified CA professionals. The firm has operated for over 3 decades of its experiences and expertise in varied sectors such as – Financial, secretarial, personnel, and also legal sectors. Significantly,  It is emerging as one of the most reputed CA firms in India. In fact, JRA and Associates is run by highly qualified and experienced professionals who expertise in delivery of end-to-end quality financial services. It also offers its services across India targeting clients from the industrial sector.

46. Jindal and Co

Jindal and Co is one of the Best CA Firms in India began its operations in 1965 in – New Delhi. In fact, Jindal and Co offers a wide range of services in various sectors such as – taxation, accountancy, company law matters and also auditing as well as FERA/FEMA and other related services – to clients in India and abroad. 

Overall, the team at Jindal and Co consists of 8 qualified CA professionals, with 30 audit assistants offering a wide range of professional services. 

47. Sharma Goel and Co.

Sharma Goel and Co is one of the Best CA Firms in India, 

the firm offers its service such as 

  • Audit 
  • Management Consultancy
  • Tax Consultancy
  • Accounting Services
  • Manpower Management
  • Secretarial services, etc…

Sharma is managed by qualified CA professionals and operates with an office in Noida. The managing team of sorted professionals like – Chartered Accountants, tax consultants and including corporate financial advisors. 

In fact, the firm is also famous for offering its service which is a combination of expert skills and proactive services. Significantly, those who associate with the firm regularly interact – with the professional from the industry and other professionals – inturn, the firm is constantly updating itself with the latest advancements and hence, the firm offers the most comprehensive solutions to its clients.

48. TAXAJ CA Firm

TaxAJ CA Firm is one of the Best CA Firms in India, began its operations in Delhi, offering its services across India. In February 2018 the firm started its corporate operations in Bangalore. Significantly branches of the firm are present in cities like – Kolkata, Mumbai, Ahmedabad, and Ranchi. The firm is a club of young skilled professionals such as – CA, Advocates, CMAs and Company secretaries to offer one-stop solutions to its clients.

49. K.B Chandna and Co.

K.B. Chandna and Co is one of Best CA Firms in India and became active in 1961 with its head office in New-Delhi. Significantly, The firm is managed by 8 Partners together with associate professionals and is present in major cities in India. 

The firm has employees with an exceptional blend of Youth and Experience. In Short the firm offers its services such as – 

  • Audit services
  • Company law matters 
  • International finance
  • Taxation
  • FEMA matters
  • Advice on Joint Ventures
  • Management Consultancy 

Account and services Such as 

  • Accounting of Municipal Bodies
  • Labour Law and Statutory Compliances Services
  • Business Valuation Services

50. SDM and Co. 

SDM and Co is one of the Best CA Firms in India began its operations in 2004 in New Delhi. The firm is known as the Guru of GST services in India, the firm offers its top services in GST services which includes 

  • GST Registration Consultation
  • CA
  • GST Consultation for the Telecom Sector
  • Statutory Auditors

GST Consultations for

  • the retail sector
  • The Oil and Gas Sectors 
  • Retail Sectors 
  • Gems and Jewellery Sectors and more…

100 Best CA firms in India Video


And the list goes on and on, Chartered Accountant firms are in high demand, which is due to the advancements in the manufacturing sector, Corporates, service-based firms. The market giants online and offline as well as budding startups – irrespective of the size of firms or businesses – require the help of CA professionals to assist them in – Auditing, Taxation, Financial Management, Business legal consultation, Risk management consultation and so on. In short, the everlasting demand for skilled CA professionals can never be fulfilled. 

In fact, Freshers and experienced CA professionals are perpetually on the lookout for the best and most famous CA firms – to work as associates or work as an employee. Overall hone – the most comprehensive skills, knowledge and experience, in the industry, indeed. 

Choosing the right firm among a sea of choices of firms turns out to be quite a challenge and a laborious process. For instance, reading through hundreds of websites, and forums and narrowing down the firms is a tedious task for aspiring CA professionals.

In order to ease the burden of the aspiring CAs, I’m furnishing details of the 50 Best CA firms in India. Aspirants must read the details carefully, compare the credibilities and choose those firms which best fit them.


Q. 01. What is a CA Firm?

A. CA – stands for Chartered Accountant hence a CA Firm – means a Chartered Accountant Firm.

Q. 02. What are the regulatory bodies of CA?

A. The Institute of Chartered Accountants of India – ICAI is a statutory body.

Q. 03. Is CA a lucrative course?

A. Yes, CA Professionals are in high demand.

Q. 04. Who can do CA course?

A. Students with commerce, after their B-com/M-com are best fit for the course.

Q.05.  Can I apply for a CA course during my degree?

A. Yes, most degree colleges extend the option of applying for the CA course during your degree.

Shiva Kumar
the authorShiva Kumar
I specialise in developing content for Business and Marketing Writing - covering domains such as - #Book Writing, #Proposal to Publisher, #Book Reviews, #Ghostwriting, #Creative Writing, #Copywriting, #Writing Cover Letter, #SEO Writing, #Landing Pages, #Blogs, #Articles, #Social media content, #Newsletters and #Magazine Writing, #Product Reviews and Description, #Resume Writing, #Editing and Proofreading, #Youtube Videos, and more…


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