The Institute of Chartered Accountants of Namibia (ICAN), wants the introduction of a Certificate in the Theory of Accounting (CTA) programme in Namibia to retain top students who are lured by foreign firms, when seeking such training. Namibia does not offer any CTA at either the University of Namibia (UNAM) and the Namibia University of Science and Technology (NUST) and top students who undergo such training abroad are attracted by big firms to the detriment of the local economy.