To Qualify for Membership of the Samoa Institute of AccountantsYou can qualify to become a member of the Samoa Institute of Accountants by providing appropriate and sufficient evidence that you have satisfied the requirements of the Institute.
The requirements of the Institute focuses on selecting candidates who can demonstrate their competence in the following areas:
- Knowledge
- Professional Values and Ethics
- Skills and Experience
These attributes are interwoven into our qualifying requirements as to ensure that our members can provide a high standard of accounting services to the community. The qualifying process can be summarised as follows:
- Academic Study Programme will cover an undergraduate degree or higher taken within three or more years of full time studies at a University accepted by the Institute. The undergraduate or higher degree must have a major in accounting.
- Practical Work Experiencewill include three years of practical accounting or auditing experience in a senior or higher position.
- Final Qualifying Exam will require all the candidates/applicants for membership to sit two exams of three hours each whereby their professional competence will be examined. The first exam will cover Structure of a Profession, Ethics & Current Issues and Jurisprudence. The second exam will cover International Accounting Standards and International Standards on Auditing. The pass mark for both exams is 65%.
- You must be a permanent resident or citizen of Samoa who must reside in Samoa at the time of application.