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Governance

Since 1928, the Association of International Accountants (AIA) has upheld the highest standards of professional conduct, education, and ethics. As a not-for-profit membership body, our purpose is to promote responsible, ethical accountancy practices that serve the public interest. 

Corporate Governance

AIA is a not-for-profit company, limited by guarantee with no share capital, as detailed in the AIA’s Memorandum of Association.

AIA’s governance is guided by our Constitution—comprising our Articles, Bye-laws, Regulations, and Code of Ethics. We operate an independent complaints and disciplinary process to ensure transparency and accountability. This framework is supported by independent oversight and regulatory recognition from: 

The AIA Council

AIA is governed by a Council of elected members who represent our global community. Council members are elected at the Annual General Meeting and bring diverse experience from across key jurisdictions. This ensures AIA’s governance reflects the global nature of our membership. 

The Council is supported by a number of committees that provide expert advice and oversight across key areas of our work and is responsible for: 

  • Setting AIA’s strategic direction 
  • Overseeing delivery of our constitutional objectives 
  • Monitoring performance and approving the annual budget 

 

Read More About AIA

AIA Constitution and Terms of Reference

The AIA Constitution sets out the rights and responsibilities of members and provides the foundation for how the Association is governed. Together, these documents ensure transparency, accountability, and consistency in how AIA operates. 

The  Council Terms of Reference  offers a practical guide to interpreting the formal requirements of the Constitution and supports effective governance. 

It brings together a series of key documents that form our regulatory framework: 

  • Memorandum of Association
  • Articles of Association
  • Bye-Laws
  • Regulations
  • Code of Ethics 

Committees of the Council

The AIA Council is supported by a number of committees that help deliver our strategic and regulatory responsibilities. These committees operate under the principles of good governance and ethical leadership. 

Selflessness – Act in the public interest, not for personal gain. 

 

Integrity – Avoid obligations that could influence decision-making. 

Objectivity – Make decisions based on merit. 

Accountability – Be answerable to members and the public. 

Openness – Be transparent about decisions and actions. 

Honesty – Declare and manage conflicts of interest. 

Leadership – Lead by example and promote these principles. 

AIA Council Committees

All applications for admission to membership are scrutinised by the Applications & Membership Committee and the Committee satisfies itself as to the qualifications, professional experience, standing and general character of every applicant in line with the Constitution and entry requirements.

Chair: Shahram Moallemi

Terms of Reference

The Finance Committee is responsible for dealing with all matters relating to the accounts and financial affairs of the Association, the sanctioning of its expenditure and ensuring sufficient funds are maintained to enable the development, delivery and award of qualifications.

Chair: Shahram Moallemi

Terms of Reference

The Qualifications Committee is responsible for the examinations of the Association including written examinations, practical training, study requirements, the conduct of examinations and compliance with statutory requirements.

Chair: Phillip Ford

Terms of Reference

The AIA Exam Board is responsible for reviewing candidate profiles and exam scripts relating to AIA examinations and receiving the marks for each candidate alongside reviewing performance and making recommendations to the Qualifications Committee.

Chair: AIA Chief Examiner

Terms of Reference

The Association’s Law & Parliamentary Committee is responsible for dealing with all matters relating to Bills and proposals before Parliament or legislative assemblies in any jurisdiction, and all proposals made or actions taken by any Government Departments affecting the interests of the members of the Association as a whole, including legal matters.

Terms of Reference

Downloads

AIA Constitution
AIA Council Terms of Reference

AIA offers a qualification and membership pathway for everyone.

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