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Ifac Member Organizations

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Ifac Member Organizations 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
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