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PAFA general assembly resolves to adopt international standards
The Pan African Federation of Accountants (PAFA)/ Fédération Panafricaine des Experts-Comptables (PAFA) was lauched in Dakar, Senegal in May 2011 to accelerate the development of the accountancy profession in Africa and strengthen the voice of the accountancy profession within Africa worldwide. PAFA is composed of 39 professional accountancy organisations from 34 countries.
PAFA held its first general assembly in Tunis, Tunisia on 4 May 2012. The general assembly resolved as follows:
Recognising the importance of credible financial reports that accord to international standards, recognising the need for accountants in Africa to possess both technical and practical skills to meet the demands and requirements of the accountancy professional services at levels that accord with international standards, the PAFA General Assembly hereby adopts:
- International financial reporting standards (IFRSs) developed by the International Accounting Standards Board (IASB) and its successor organisations.
- International financial reporting standards for small and medium enterprises (IFRS for SMEs) developed by the International Accounting Standard Board and its successor organisations.
- International standards on auditing (ISAs) developed by the International Auditing and Assurance Boards (IAASB) and its successor organisations.
- International public sector accounting (IPSASs) developed by the International Public Sector Accounting Standards Board (IPSASB) and its successor organisations.
- International education standards (IESs) developed by the international Accounting Education Standards Boards (IAESB) and its successor organisations.
- Code of ethics for professional accountants developed by the International Ethics Standards Boards for Accountants (IEBA) and its successor organisations.
PAFA recognises that not all its members have the mandate to adopt standards in their countries. In such cases the members must with the appropriate authority to facilitating the adoption of international standards.
Mr. Vickson Ncube
Chief executive officer
Pan African Federation of Accountants (PAFA)
Intergritas II; 7 Zulberg Close
Bruma lake, 2196
PO Box 59875
T. +27 11 479 0602