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Corporate Governance

Guided by integrity, driven by transparency, and committed to global accountability.

Leading with Integrity

Since 1928, AIA has championed ethical, responsible accountancy through robust governance and oversight. We ensure that every decision we make aligns with our mission to serve the public interest. Our Constitution and internationally recognised regulatory bodies shape our governance framework, and through the leadership of our Council and committees, we uphold the highest standards of integrity, transparency, and accountability, ensuring our members are supported by a trusted, forward-thinking professional body.

Principles and Structure

We ground our approach to governance in strong ethical values and a deep commitment to public trust. Our Constitution forms the foundation for how we operate, make decisions, and uphold professional standards. It brings together the Memorandum of Association, Articles of Association, Bye-laws, Regulations, and Code of Ethics into a comprehensive framework that guides our conduct and responsibilities.

As a not-for-profit company limited by guarantee, we operate without share capital, a structure that reflects our dedication to serving the public interest and supporting our global membership free from commercial influence. We also uphold accountability and professional integrity through an independent complaints and disciplinary framework.

Regulatory Oversight

Respected regulatory bodies reinforce AIA’s governance, ensuring our standards meet international expectations. We are regulated by the Financial Reporting Council (FRC), the Irish Auditing and Accounting Supervisory Authority (IAASA), and the Office for Professional Body Anti-Money Laundering Supervision. These relationships affirm our commitment to transparency, ethical leadership, and professional excellence.

Through this oversight, we continue to build trust with our members, students, regulators, and the wider public. Our governance practices go beyond compliance, they reflect the values of a forward-thinking, globally connected professional body.

The AIA Council

Elected members and co-opted lay members lead AIA’s governance through our Council, combining professional expertise with independent insight from across our global network. This diverse leadership keeps AIA accountable, inclusive, and responsive to the needs of our international membership. Our Council operates within a robust constitutional framework and works closely with a network of committees that uphold ethical standards and guide decision-making.

Council Leadership and Responsibilities

The AIA Council sets the organisation’s strategic direction, oversees performance, and approves the annual budget. Members, elected at the Annual General Meeting, bring diverse perspectives from a wide range of jurisdictions and professional backgrounds. Co-opted lay members contribute independent insight, strengthening governance and ensuring our decisions reflect the public interest.

Together, the Council leads with a commitment to AIA’s mission and values. Specialist committees support the Council by providing expert advice and helping to maintain effective governance across all areas of the organisation.

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Constitution and Terms of Reference

AIA’s Constitution defines members’ rights and responsibilities and sets out the governance processes that guide our organisation. It brings together the Memorandum of Association, Articles of Association, Bye-laws, Regulations, and Code of Ethics to form a comprehensive framework for ethical and professional conduct.

Our Council Terms of Reference interpret these documents in practical terms, helping Council members apply governance effectively in their roles. You can download both the Constitution and the Terms of Reference at the bottom of this page.

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Council Committees and Ethical Principles

The Council delegates specific responsibilities to committees , which operate according to principles that reflect AIA’s commitment to ethical leadership. These principles – selflessness, integrity, objectivity, accountability, openness, honesty, and leadership – guide decision-making in the public interest and ensure that members act with professionalism and transparency.

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Council Committees

The Applications and Membership Committee reviews all membership applications to ensure each applicant meets AIA’s entry requirements and constitutional standards. The committee actively assesses qualifications, professional experience, and character to maintain the integrity of AIA’s membership.

Chair: Shahram Moallemi

Terms of Reference

The Finance Committee manages AIA’s financial affairs, including budgeting, expenditure, and long-term financial planning. It ensures responsible use of resources and directs funding to support the development and delivery of AIA qualifications.

Chair: Shahram Moallemi

Terms of Reference

The Qualifications Committee designs and delivers AIA’s qualifications. It manages examinations, study requirements, practical training, and ensures compliance with statutory obligations. The committee works to keep AIA’s qualifications rigorous, relevant, and globally recognised.

Chair: Phillip Ford

Terms of Reference

The Exam Board reviews candidate performance and examination scripts to ensure consistent and fair assessment. It verifies marks, monitors outcomes, and submits recommendations to the Qualifications Committee.

Chair: AIA Chief Examiner

Terms of Reference

The Law and Parliamentary Committee actively monitors legislative developments across jurisdictions that may affect AIA members. It reviews legal matters and government proposals to ensure we represent and protect the interests of the Association and its members.

Chair: Shahram Moallemi

Terms of Reference

Advisory Committees

AIA’s advisory committees offer strategic insight across key areas such as education, regulation, and member engagement. Professionals from diverse sectors, including accountancy, academia, business, and public service, serve on these committees. Their wide-ranging expertise and perspectives help AIA stay informed, responsive, and aligned with the evolving needs of the profession and society.

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Disciplinary Framework

AIA upholds the integrity of the profession and protects the public interest through an independent disciplinary framework. We handle complaints and concerns fairly and transparently, following the principles set out in our Constitution and Code of Ethics. This process reinforces our commitment to the highest standards of professional conduct and gives confidence to our members, students, employers, and regulators.

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Downloads

AIA Constitution
AIA Council Terms of Reference

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