Samoa Institute of Accountants

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Talofa Lava &
Welcome to
Our Website

Lauano Dennis Chan Tung

President 2025

Welcome to the Samoa Institute of Accountants.

Whether you're here to verify an accountant's credentials, explore a career in the profession, or understand how we protect the public trust, you're in the right place.

Since 1959, we've maintained the standards that make professional accounting meaningful in Samoa. We filter entry, monitor practice, investigate complaints, and discipline failures—because the public deserves accountants who are qualified, current, and accountable.

If you're looking for a qualified accountant, our public register is your starting point. Search for protected designations—CA, CAPP, FCA—and know that person has met rigorous standards and remains under continuous oversight.

If you're considering the profession, our pathway is clear: education, examination, experience, and continuing development. It's demanding because it matters. Your designation will carry real meaning.

If you're already a member, you know we hold the line on standards so your credential retains its value.

We work according to International Standards. We listen to complaints. We take discipline seriously. And we're here to support a profession that serves Samoa's financial integrity.

That's our commitment.

Council Members 2025

Tagaloa Fafouina Su'a

Vice President 2025

Moe Lene

Treasurer - 2025

Tiá Jaslyn TUIOTI MARINER – LEOTA

Secretary = 2025

Peseta Peter TONE

Member

Afoa Falana’ipupu Aiolupotea Sauimalae CHU LING

Member

Tina Rosemary Ula – Saili

Member

Our Legislation &
Code of Conduct

The Samoa Institute of Accountants operates under the Samoa Institute of Accountants Act 2006, a statute with enforcement powers granted by Parliament. Our authority includes the power to register members, conduct professional examinations, investigate complaints, and discipline failures—including suspension, removal, or criminal penalties for unauthorized practice. All members are bound by our Code of Ethics (based on seven fundamental principles: integrity, objectivity, professional competence, technical standards, professional behavior, confidentiality, and independence) and should adopt the International Standards on Auditing (ISA) and International Financial Reporting Standards (IFRS) as endorsed by the Institute.

Adoption of Accounting and Auditing Standards

Under Sections 8, 9, and 28 of the Samoa Institute of Accountants Act 2006, the Samoa Institute of Accountants (SIA) is responsible for issuing, adopting, and maintaining professional standards applicable in Samoa.
This includes the adoption of:

International Standards on Auditing (ISA), and
International Financial Reporting Standards (IFRS)
as adopted by the SIA for use in Samoa.

Only standards that are formally adopted by SIA become mandatory for members, preparers of financial statements, and public accountants in Samoa. Standards issued by international bodies (IASB, IAASB, IFAC) do not automatically apply unless adopted by SIA.

We require 30 hours of mandatory Continuing Professional Development annually to ensure members remain current with evolving standards. Our disciplinary framework operates with natural justice protections, meaning members have the right to be heard before any action is taken. In short: we set standards, we monitor compliance, and we enforce accountability—all within a legal framework designed to protect the public and maintain the credibility of the accountancy profession in Samoa.