IFAC M EMBER ORGANIZATIONS

AS AT DECEMBER 31, 2008

MEMBERS

(Refer to Page 19 for Associates) BOTSWANA DENMARK – Botswana Institute of Accountants – Foreningen af Statsautoriserede ALBANIA Revisorer BRAZIL – Institute of Authorized Chartered – Foreningen Registrerede Revisorer – Conselho Federal de Contabilidade Auditors of Albania* – Instituto dos Auditores DOMINICAN REPUBLIC ARGENTINA Independentes do Brasil – Instituto de Contadores – Federación Argentina de Públicos Autorizados de la BULGARIA Consejos Profesionales de República Dominicana – Institute of Certified Public Ciencias Económicas Accountants of Bulgaria EGYPT AUSTRALIA – The Egyptian Society of CAMEROON – CPA Australia Accountants & Auditors – The Institute of Chartered – The Institute of Chartered Accountants of Cameroon ESTONIA Accountants in Australia – Audiitorkogu – National Institute of Accountants CANADA in Australia – The Canadian Institute of FIJI Chartered Accountants – Fiji Institute of Accountants AUSTRIA – Certified General Accountants’ – Institut Österreichischer FINLAND Association of Canada Wirtschaftsprüfer – HTM-tilintarkastajat ry — GRM- – CMA Canada – Kammer der revisorer rf Wirtschaftstreuhänder CHILE – KHT-yhdistys-Föreningen – Colegio de Contadores de Chile CGR ry AZERBAIJAN REPUBLIC – The Chamber of Auditors of CHINA FRANCE Azerbaijan Republic* – The Chinese Institute of Certified – Compagnie Nationale des Public Accountants Commissaires aux Comptes BAHAMAS – Conseil Supérieur de l’Ordre des – The Bahamas Institute of CHINESE TAIWAN Experts-Comptables Chartered Accountants – Federation of CPA Associations of Chinese Taiwan GEORGIA BAHRAIN – Georgian Federation of – Bahrain Accountants Association COLOMBIA Professional Accountants and – Instituto Nacional de Contadores BANGLADESH Auditors Públicos de Colombia – The Institute of Chartered GERMANY Accountants of Bangladesh COSTA RICA – Institut der Wirtschaftsprüfer in – The Institute of Cost and – Colegio de Contadores Públicos de Deutschland e.V. Management Accountants of Costa Rica – Wirtschaftsprüferkammer Bangladesh CROATIA GHANA BARBADOS – Croatian Association of – The Institute of Chartered – The Institute of Chartered Accountants and Financial Experts Accountants (Ghana) Accountants of Barbados CYPRUS GREECE BELGIUM – The Institute of Certified Public – Institute of Certified Public – Institut des Experts-comptables et Accountants of Cyprus Accountants of Greece des Conseils fiscaux CZECH REPUBLIC – Institut des Réviseurs d’Entreprises GUATEMALA – Chamber of Auditors of the Czech – Instituto Guatemalteco de BOLIVIA Republic Contadores Públicos y Auditores – Colegio de Auditores de Bolivia – Union of Accountants of the Czech Republic

*Members admitted by the IFAC Council in November 2008.

S IXTEEN Countries in which IFAC members, associates, and affiliates are located appear in blue.

GUYANA IRAQ KAZAKHSTAN – The Institute of Chartered – Iraqi Union of Accountants & – Chamber of Auditors of the Accountants of Guyana Auditors Republic of Kazakhstan

HAITI IRELAND KENYA – Ordre des Comptables – The Institute of Certified Public – Institute of Certified Public Professionels Agréés d’Haïti Accountants in Ireland Accountants of Kenya – The Institute of Chartered HONDURAS KOREA Accountants in Ireland – Colegio de Peritos Mercantiles y – Korean Institute of Certified Public Contadores Públicos ISRAEL Accountants – Institute of Certified Public HONG KONG KUWAIT Accountants in Israel (Special Administrative Region of the – Kuwait Association of Accountants People’s Republic of China) ITALY and Auditors – Hong Kong Institute of Certified – Consiglio Nazionale dei Dottori LEBANON Public Accountants Commercialisti e Degli Esperti – Lebanese Association of Certified Contabili HUNGARY Public Accountants – Chamber of Hungarian Auditors IVORY COAST LESOTHO – Ordre des Experts Comptables et ICELAND – Lesotho Institute of Accountants Comptables Agréés de Côte – Félag löggiltra endurskoðenda d’Ivoire LIBERIA INDIA – The Liberian Institute of Certified JAMAICA – The Institute of Chartered Public Accountants – The Institute of Chartered Accountants of India Accountants of Jamaica LITHUANIA – The Institute of Cost and Works – Lithuanian Chamber of Auditors* Accountants of India JAPAN – The Japanese Institute of Certified LUXEMBOURG INDONESIA Public Accountants – Institut des Réviseurs d’Entreprises – Indonesian Institute of Accountants JORDAN MADAGASCAR – Arab Society of Certified – Ordre des Experts Comptables et IRAN Accountants Financiers de Madagascar – The Iranian Institute of Certified – Jordanian Association of Certified Accountants Public Accountants

*Members admitted by the IFAC Council in November 2008.

S EVENTEEN MALAWI PERU SWAZILAND – The Society of Accountants in – Junta de Decanos de Colegios de – Swaziland Institute of Accountants Malawi Contadores Públicos del Perú SWEDEN MALAYSIA PHILIPPINES – FAR SRS – Malaysian Institute of Accountants – Philippine Institute of Certified SWITZERLAND – The Malaysian Institute of Public Accountants – Treuhand-Kammer Certified Public Accountants POLAND TANZANIA MALTA – Accountants Association in Poland – National Board of Accountants and – The Malta Institute of Accountants – National Chamber of Statutory Auditors Auditors MEXICO THAILAND – Instituto Mexicano de Contadores PORTUGAL – Federation of Accounting Públicos, A.C. – Ordem dos Revisores Oficiais de Professions Contas MOLDOVA (R EPUBLIC OF ) TRINIDAD AND TOBAGO – Association of Professional ROMANIA – The Institute of Chartered Accountants and Auditors of the – The Chamber of Financial Accountants of Trinidad and Republic of Moldova Auditors of Romania* Tobago – Corpul Expertilor Contabili si MOROCCO Contabililor Autorizati din TUNISIA – Ordre des Experts Comptables du Romania – Ordre des Experts Comptables de Royaume du Maroc Tunisie RUSSIA NAMIBIA – The Institute of Professional TURKEY – Institute of Chartered Accountants Accountants of Russia – Expert Accountants’ Association of of Namibia – Russian Collegium of Auditors* Turkey NEPAL – Union of Chambers of Certified SAUDI ARABIA – The Institute of Chartered Public Accountants of Turkey – Saudi Organization for Certified Accountants of Nepal* Public Accountants UGANDA NETHERLANDS – Institute of Certified Public SERBIA (R EPUBLIC OF ) – Koninklijk Nederlands Instituut Accountants of Uganda – Serbian Association of Accountants van Registeraccountants and Auditors UKRAINE NEW ZEALAND – Ukrainian Federation of SIERRA LEONE – New Zealand Institute of Professional Accountants and – The Institute of Chartered Chartered Accountants Auditors* Accountants of Sierra Leone NICARAGUA UNITED KINGDOM SINGAPORE – Colegio de Contadores Públicos de – The Association of Chartered – Institute of Certified Public Nicaragua Certified Accountants Accountants of Singapore – The Chartered Institute of NIGERIA SLOVAKIA Management Accountants – The Institute of Chartered – Slovenska Komora Auditorov – The Chartered Institute of Public Accountants of Nigeria Finance and Accountancy SLOVENIA NORWAY – The Institute of Chartered – The Slovenian Institute of Auditors – Den norske Revisorforening Accountants in England and Wales SOUTH AFRICA – The Institute of Chartered PAKISTAN – The South African Institute of Accountants of Scotland – The Institute of Chartered Chartered Accountants Accountants of Pakistan UNITED STATES – The South African Institute of – Institute of Cost and Management – American Institute of Certified Professional Accountants Accountants of Pakistan Public Accountants SPAIN – National Association of State PANAMA – Instituto de Censores Jurados de Boards of Accountancy – Colegio de Contadores Públicos Cuentas de España Autorizados de Panamá URUGUAY SRI LANKA – Colegio de Contadores, PARAGUAY – The Institute of Chartered Economistas y Administradores del – Colegio de Contadores de Paraguay Accountants of Sri Lanka Uruguay

*Members admitted by the IFAC Council in November 2008.

E IGHTEEN VIETNAM PAKISTAN AFFILIATES – Vietnam Accounting Association – Pakistan Institute of Public Finance Accountants AHRAIN ZAMBIA B – Zambia Institute of Chartered PAPUA NEW GUINEA – Accounting and Auditing Accountants – Certified Practising Accountants Organization for Islamic Financial Papua New Guinea Institutions ZIMBABWE ETHERLANDS – The Institute of Chartered SENEGAL N Accountants of Zimbabwe – Ordre National des Experts – Nederlandse Orde van Register Comptables et Comptables Agréés EDP-Auditors du Sénégal UNITED STATES SRI LANKA – Information Systems Audit and SSOCIATES A – Association of Accounting Control Association Technicians of Sri Lanka – The Institute of Internal Auditors ARMENIA (R EPUBLIC OF ) UKRAINE – Association of Accountants and – Ukrainian Association of Certified Auditors in Armenia Accountants and Auditors‡ BOSNIA AND HERZEGOVINA UNITED KINGDOM – Association of Accountants and – Association of Accounting Auditors of Republika Srpska Technicians CAYMAN ISLANDS – Institute of Financial Accountants‡ – Cayman Islands Society of UZBEKISTAN Professional Accountants – National Association of IRAN Professional Accountants and – Iranian Association of Certified Auditors of Uzbekistan Public Accountants IRELAND ‡ Associates admitted by the IFAC Council in November 2008. – The Institute of Accounting Technicians in Ireland

KAMPUCHEA – Kampuchea Institute of Certified REGIONAL ACCOUNTANCY ORGANIZATIONS AND Public Accountants and Auditors‡ ACKNOWLEDGED ACCOUNTANCY GROUPINGS

KOSOVO (UNMIK) Regional Accountancy Organizations are independent bodies which have a – Society of Certified Accountants mission and strategic objectives aligned to those of IFAC. and Auditors of Kosovo IFAC recognizes four Regional Organizations that contribute to the KYRGYZSTAN – Union of Accountants and development of the international accountancy profession by supporting IFAC Auditors of Kyrgyzstan initiatives, promoting international convergence, and providing leadership in addressing regional accounting and auditing issues. LATVIA – Confederation of Asian and Pacific Accountants – Latvian Association of Certified – Eastern Central and Southern African Federation of Accountants Auditors – Fédération des Experts Comptables Européens MAURITIUS – Interamerican Accounting Association – Mauritius Institute of Professional Accountants There are six Acknowledged Accountancy Groupings that support the objectives and pronouncements of IFAC and support the advancement of the accountancy MONGOLIA – Mongolian Institute of Certified profession in their region. Public Accountants – Association of Accountancy Bodies in West Africa – Eurasian Council of Certified Accountants and Auditors MONTENEGRO (R EPUBLIC OF ) – Fédération des Experts-Comptables Mediteranéens – Institute of Accountants and – Fédération Internationale des Experts Comptables Francophones Auditors of Montenegro – Institute of Chartered Accountants of the Caribbean – South Asian Federation of Accountants

N INETEEN