The Association’s role was further strengthened by the “Law on the Practice of Auditing No. (9) of 2004,” particularly Article (17), which consolidated its legal standing and outlined its governing framework. This law defined the Association’s role and granted it broader powers, establishing it as a key reference within the regulatory environment of the profession in Palestine.

Today, the Association is no longer just an institution but an independent professional entity with legal personality and administrative and financial autonomy. It has the right to manage its resources and develop its capacities, enabling it to continue achieving its objectives in advancing the profession and leading the path of professional development in Palestine.

General Assembly and Board of Directors

The Association’s General Assembly includes more than 350 members, both practicing and non-practicing auditors, forming a broad base of expertise and diversity. This body convenes annually to review and approve financial and administrative reports, and renews its vitality every three years by electing a new Board of Directors to lead the journey.

The Board of Directors consists of 11 members who work as a team, meeting regularly to address all matters concerning the Association. They rely on a network of specialized committees covering various aspects of professional work. It is a comprehensive system led by minds and fueled by committees, ensuring the Association remains at the heart of the Palestinian professional landscape.

The committees include:

• Research and Continuing Education Committee

• Quality Management Committee

• Tax Committee

• Membership and Practice Committee

• Professional Conduct Committee

• Media and Journal Committee

• Disciplinary Committee

Through this structure, the Association becomes a vibrant workshop where expertise converges and responsibilities are shared, ensuring the profession remains in constant development and auditors stay aligned with the latest standards and trends.

Vision, Mission, and Values

Vision: A solid profession that inspires trust and contributes effectively to building a strong and sustainable Palestinian national economy.

Mission: A professional association that leads the path of development, enhances the capacities of its members, instills commitment to the highest ethical standards, and promotes the application of international standards and best practices, ensuring the profession remains at the forefront.

Values:

• Integrity and honesty in every step.

• Objectivity and transparency in every decision.

• High competence in service delivery.

• Professional commitment that places auditing at the forefront and strengthens society’s trust in the profession.

Objectives of the Association

• Consolidating public trust by ensuring members’ adherence to the highest levels of professionalism and ethical conduct.

• Protecting the Association and its members, safeguarding achievements, and preserving the legal and professional rights of every member.

• Building and continuously developing knowledge and skills to ensure members’ capacities remain in constant growth.

• Providing ongoing training and qualification by keeping pace with the latest scientific and professional developments and adopting modern learning methodologies.

• Strengthening partnerships with the public and private sectors, civil society institutions, universities, donors, and regional and international professional associations.

• Raising awareness about the broad role of professional accountants and the services they provide to society and institutions.

• Preserving public trust in the profession and highlighting its importance in serving the national economy, thereby enhancing respect for practitioners.

• Offering data and analysis to the public on economic and political developments relevant to accounting, auditing, and taxation, through competent and reputable experts.

• Driving digital transformation in the Association’s services to keep pace with modern times and facilitate access for members and the public.

• Contributing to community development and supporting the advancement of Palestinian society at all levels.

General Strategy of the Association

The Association’s work is guided by a comprehensive and dynamic strategy built on four main pillars:

• Continuous Professional Development: Investing in members’ and partners’ capacities through specialized educational programs, training courses, and workshops aligned with global trends.

• Enhancing Quality Management: Elevating performance in auditing offices and firms to strengthen confidence in their reports and establish them as reliable references.

• International Cooperation and Networking: Building bridges with Arab, regional, and international professional organizations, and actively participating in global conferences and forums to exchange expertise and embrace leading practices.

• Serving the Economy and Society: Promoting financial and accounting awareness, supporting anti-corruption efforts, and protecting public funds, positioning the Association as a key partner in building a strong and sustainable national economy.

International and Regional Memberships

The Palestinian Association of Certified Public Accountants strives to remain an integral part of the global professional landscape. Its memberships are not mere credentials but a testament to its commitment to international standards and openness to pioneering experiences, including:

• International Federation of Accountants (IFAC): The Association became an active member in 2021 after years of dedicated work and full compliance with membership requirements, a process that began in 2013.

• Arab Federation of Accountants and Auditors (AFAA): The Association actively participates in specialized committees, ensuring a strong Palestinian voice in the Arab professional arena.

• Mediterranean Federation of Accountants (FCM): The Association affirms its regional presence and opens avenues for cooperation and knowledge exchange across the Mediterranean.

Through these memberships, the Association becomes a bridge connecting Palestine to the world, offering its members access to broad professional networks and enhancing the profession’s standing locally, regionally, and internationally.