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The ASEAN
Federation of Accountants (AFA) was organized in
March, 1977. It was established to serve as the umbrella
organization for the national associations of accounting
professionals of the member countries of the Association
of South East Asian Nations (ASEAN). AFA originally had
only five member-bodies. These are the national accountancy
bodies of Indonesia, Malaysia, Philippines, Singapore and
Thailand.
In 1989, the Brunei Institute of CPAs (BICPA) was admitted
into the Federation. During the last two years under the
leadership of its Filipino president Antonio P. Acyatan,
AFA admitted the national accountancy bodies of Vietnam
and Myanmar. Still outside AFA are the accounting associations
of Laos and Cambodia.
There are two kinds of AFA members. Primary Members are
the national organization of accounting professionals representing
ASEAN member countries. Associate Members are internationally
recognized accounting organizations of countries outside
South East Asia, which are friendly to ASEAN. In 1999,the
first associate member was admitted into the Federation
- the Australian Society of CPAs (ASCPA).
Primary membership in the Federation is by country - that
is - One Member per Country. The AFA Primary Member must
have been created under a specific statute or regulation,
or in the absence thereof, must be the recognized national
organization of accounting professionals in said country.
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President |
Secretary
General |
| 1978-79 |
Mr.
Eugenio Rosario Reyes |
Mr.
Francisco Gonzales |
| 1980-81 |
Mr.
Leslie Kok Chin Wong |
Mr.
Francis Lee |
| 1982-83 |
Mr.
Tawee Noonpukdee |
Mr.
Somroek Krishnamra |
| 1984-85 |
Dr.
Bernardi |
Dr.
Djoko Susanto |
| 1986-87 |
Mr.
Abu Hassan Kendut |
Ms.
Tan Shook Kheng |
| 1988-89 |
Dr.
Mariano Lenn |
Mr.
Eduardo B. de Guia |
| 1990-91 |
Mr.
Lo Hock Ling |
Mr.
Peter Fong |
| 1992-93 |
Prof.
Thavach Phusitphoykai |
Mr.
Paitoon Taveebhol |
| 1994-95 |
Dr.
Dyoko Susanto |
Mr.
Placidus Sudibyo |
| 1996-97 |
Mr.
Yue Sau Him |
Ms.
Ho Foong Mo |
| 1998-99 |
Atty.
Antonio P. Acyatan |
Ms.
Antonieta F. Ibe |
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Ms.
Frances S. Monje |
| 2000-01 |
Mr.
Tan Boen Eng |
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| 2002-03 |
Mr.
Paitoon Taveebhol |
Ms.
Pichpajee Saichuae |
| 2004-05 |
Mr.
Dang Van Thanh |
Ms.
Tran Thi To Dung |
| 2006-07
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Mr.
Ahmadi Hadibroto |
Ms.
Elly Zarni Husin |
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The ASEAN
Federation of Accountants was created with the following
objectives:
- To be the organization
of ASEAN accountants for their further professional
advancement and that of the accountancy profession in
the region - with the end in view of establishing an
ASEAN philosophy for the accounting profession.
- To establish a medium
for closer relations, regional cooperation, and mutual
assistance among ASEAN accountants.
- To enhance the continuous
development of the
accounting profession in the region through the joint
endeavors of ASEAN accountants.
- To provide ASEAN accountants
with a forum for the exchange of technical and other
significant information on the accounting profession
and its related practices
Governance
and executive functions within AFA are done by and through
the AFA Governing Council and its executive offices led
by the president who also presides over Council Meetings.
The deputy president who automatically ascends to the presidency
after two years is nominated by the member-body next in
the presidential rotation. The other AFA executive officers
are the AFA Secretary General and the AFA Treasurer.
The Federation
originally intended to provide technical services to its
member-bodies in the formulation and adoption of accounting
and auditing standards and practices. However, with the
on-going globalization of services; the AFA Council decided
against" reinventing the wheel " and instead encouraged
its members to go for harmonization of standards and practices
based on issuance's of the International Accounting Standards
Committee (IASC) and the International Federation of Accountants
(IFAC).
Since 1978, the ASEAN Federation of Accountants has held
international accounting conferences also on rotation. It
was first started in the Philippines and to date, two rounds
have been completed. The 11th AFA Conference was held in
Davao City last November 23-27, 1999 and was again hosted
by the Philippine Institute of CPAs - its third chance to
host the biennial conference. Such hosting follows the rotation
of the AFA presidency (by country in alphabetical order)
since the national accountancy organization of the incumbent
president is mandated to be the official host.
The Federation also holds its Annual AFA Lecture - dealing
on current issues involving the profession. The Institute
of CPAs of Singapore hosted the 1st Lecture in June 1997,
followed by PICPA in May 1998 and again by ICPAS in June
1999.
AFA publishes the handbook on "Doing Business in ASEAN"
- copies of which are distributed not only among accounting
organizations and practitioners but also among business
establishments and government agencies. The publication
is now a most sought - after reference of consultants and
global investors. The Year 2000 edition is now with the
printing press.
News reports about the activities of the Federation and
its member - bodies and its affiliate organizations are
published in the "AFA Connection". The newsletter
was started in 1997 and is now in its third year of printing.
It is prepared and printed by the editorial board composed
of correspondents and editors nominated by the AFA member
bodies. Release of the newsletter is timed with holding
of the AFA Council Meeting every four months.
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CPA
Requirements and information provided by Institute of Certified
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