About the Samoa Institute of Accountants

A Legacy of Professional Excellence Since 1959

The Samoa Institute of Accountants (SIA) is the national professional body for accountants in Samoa, established to regulate, develop, and advance the accounting profession in service of the Samoan economy and its people. Governed by the Samoa Institute of Accountants Act 2006 and supported by its Rules and Code of Ethics, the Institute stands as the guardian of professional standards, public trust, and ethical practice in accounting and auditing across the nation.

Our History

The Institute's origins trace back to November 1959, when it was founded as the Western Samoa Society of Accountants — making it one of the earliest professional accounting bodies established in the Pacific Islands. In those formative years, the Society set out with a clear purpose: to serve the Samoan economy by bringing structure, credibility, and professional discipline to the practice of accounting in a young and developing nation.

In 1984, the Institute was registered as a statutory body under the Public Accountants Act, marking a significant step in formalising its role within Samoa's regulatory landscape. This statutory recognition gave the Institute both the authority and the responsibility to oversee the profession on behalf of the public interest.

The passage of the Samoa Institute of Accountants Act 2006 represented a landmark moment in the Institute's evolution. Under this Act, the organisation adopted its current name — the Samoa Institute of Accountants — and was granted a comprehensive legislative framework to regulate membership, enforce professional standards, protect the use of professional designations, and administer a disciplinary regime. The Act established the Institute as a body corporate with perpetual succession, reinforcing its permanence and institutional authority.

Over the decades, accounting in Samoa has developed, grown, and become a respected profession through the Institute's contributions to education, professional enhancement, leadership, mentoring, career development, stakeholder consultations, and social development. The Institute takes pride in its members, many of whom are influential figures across both the private and government sectors.

Our Purpose and Mandate

The Samoa Institute of Accountants exists to serve the public interest by ensuring that the accounting profession in Samoa operates to the highest standards of competence, integrity, and ethical conduct. Our mandate, as set out in the Act and Rules, encompasses several key responsibilities.

Regulating the Profession. The Institute administers the registration of members across five degrees of membership — Chartered Accountant (CA), Accounting Technician (AT), Provisional Member, Fellow Chartered Accountant (FCA), and Life Member — each with defined eligibility criteria and professional obligations. The Act protects the use of professional designations including CA, AT, FCA, and their public practice variants, making it an offence for unauthorised persons to misuse these titles.

Setting and Enforcing Standards. Through its Rules and Code of Ethics, the Institute establishes the professional conduct expected of all members. This includes mandatory continuing professional development of at least 30 hours per year, quality assurance reviews for practitioners, and a structured disciplinary framework that ensures accountability — even beyond the period of active membership.

Licensing Public Practice. The Institute controls the gateway to public practice through the Certificate of Public Practice regime. Only Chartered Accountants who hold a current certificate may offer accounting, auditing, taxation, and related services to the public under the protected designation of Chartered Accountant in Public Practice (CAPP). This licensing function is central to protecting the public from unqualified practitioners.

Developing the Next Generation. Through its CA Professional Program, the Institute provides a structured pathway for aspiring accountants to achieve the Chartered Accountant qualification. The program combines prescribed academic subjects with relevant practical experience, ensuring that new entrants to the profession are equipped with both theoretical knowledge and real-world capability.

Promoting Professional Development. The Institute fosters the ongoing growth of its members through professional development seminars, workshops, and access to the member network — ensuring that Samoan accountants remain current with evolving standards and practices.

Our Objectives

The Institute's objectives are firmly rooted in public service and professional excellence:

• To promote and maintain high standards of professional competence and ethical conduct among accountants in Samoa
• To regulate the practice of accounting and auditing in the public interest
• To provide pathways for professional qualification and recognition through structured education and membership programs
• To protect the public by ensuring that only qualified and registered professionals offer accounting services
• To contribute to the economic development of Samoa through a strong, credible, and well-regulated accounting profession
• To foster cooperation and alignment with international accounting standards and professional bodies

Regional and International Engagement

The Samoa Institute of Accountants has maintained strong connections with the broader international accounting community throughout its history. The Institute has been a member of the Confederation of Asian and Pacific Accountants (CAPA) since 1976, reflecting its long-standing commitment to regional cooperation and alignment with international professional standards.

Since 2009, the Institute has held a Memorandum of Cooperation with CPA Australia, promoting professional development and mutual recognition between the two organisations. Training and accounting practices in Samoa have historically been influenced by Australia and New Zealand, with whom Samoa has traditionally maintained special ties — particularly through the many Samoan professionals who obtain their education and training in New Zealand before returning to contribute to Samoa's development.

The Institute also maintains an important partnership with the Ministry of Customs and Revenue, formalised through a Memorandum of Understanding that has been in place since 2012 and was most recently renewed in April 2024. This partnership strengthens the tax administration system and supports the professional standards of tax practice in Samoa.

Financial Reporting Standards

The Samoa Institute of Accountants plays a key role in setting financial reporting requirements for the nation. The Institute requires companies subject to audit to follow either the International Financial Reporting Standards (IFRS) or other internationally accepted accounting frameworks. In 2011, the Institute approved the adoption of IFRS for Small and Medium-Sized Enterprises (IFRS for SMEs), broadening access to internationally recognised reporting standards for Samoa's business community.

Serving the Samoan Community

At its core, the Samoa Institute of Accountants is more than a regulatory body — it is a professional community dedicated to the advancement of its members and the prosperity of Samoa. From the salaried finance manager working within a government ministry to the Chartered Accountant in public practice serving businesses and the public, the Institute provides the framework of trust, accountability, and professional identity that underpins the profession.

As Samoa continues to navigate the opportunities and challenges of a rapidly changing global economy, the Institute remains committed to equipping its members with the skills, standards, and ethical foundation needed to serve with excellence. Whether through the recognition of experienced practitioners as Accounting Technicians, the development of future leaders through the CA Program, or the honouring of distinguished service through Fellow and Life membership, the Institute's work touches every level of the profession.

We invite you to learn more about our membership categories, the CA Program, and how you can become part of the Samoa Institute of Accountants community.

The Samoa Institute of Accountants — Advancing the Accounting Profession in Samoa Since 1959.