Written on 17 May 2017.

Samoa Institute of Accountants List of Members- as at 30th April 2025

The Following is an updated list of Chartered Accountants as at April 30th , 2025.

SAMOA INSTITUTE OF ACCOUNTANTS
REGISTER OF MEMBERS AS AT 30 APRIL 2025

LIFE MEMBERS

1 Betham, Oloipola Terrence

2 Malielegaoi, Tuilaepa Sailele

3 Retzlaff, Misa Telefoni

FELLOW CHARTERED ACCOUNTANTS

1 Ah Chong, Sua Rimoni

2 Chan Cheuk, Tuialii Ropeti

3 Lino, Maiava Visesio

4 Niumata, Malaeulu Lose

5 Penn, Magele Arthur

6 Roache, Taito John

CHARTERED ACCOUNTANTS

1 Afele, Fuimaono Camillo	57 Lei Sam, Fomai	113 Roebeck, Violet
2 Afoa, Alekisio Filipo	58 Leilua, Hilda Fidow	114 Saili, Tina Rosemary Ula
3 Afoa, Eirenei Mafi	59 Leleisiuao, Puamafetai Iosua	115 Schmidt, Pina Mua
4 Afoa, Tali	60 Lene, Moe	116 Seve, Folototo
5 Ah Ching, Ngaire	61 Leota, Jaslyn Tuioti Mariner	117 Silipa, Lupematasila Raie
6 Ah To, Fred	62 Leota, Tuala Pat Isitolo	118 Silipa, Palelemafuta Sofia
7 Aleki, Pemerika	63 Lin, Ah Siu	119 Sinclair, Edwin
8 Arp, Madeline Auvaa	64 Levi, Veronica Schuster	120 Solaese, Palepa Swanney
9 Asalele, Tapusina	65 Lui, Vaipa	121 Sooalo, Kuresa
10 Asaua, Faletoese	66 Malaki, Tauiliili Nive	122 Ssegawa, Imelda
11 Bartram, Brianna	67 Malele, Rita Fainuulelei	123 Stowers, Dephina Fatima
12 Bawdekar, Pawankumar	68 Malielegaoi, Oscar	124 Stowers, Rosa
13 Bentin, Olivetti	69 Malua, Cheshire	125 Stunzner, Klaus
14 Betham, Ernest	70 Manu, Leoi	126 Sua, Fulumoa
15 Betham, Hanalei	71 Margraff, Alvin	127 Sua, Tagaloa Faafouina
16 Betham, Suvanagh	72 Margraff, Dennis	128 Sua, Terrence Dan
17 Boyer, Rachel	73 Mariner, Sebastian	129 Suhren, Pauli Prince
18 Brown, Ana Kalala	74 Matalavea, Rosita Mauai	130 Taefu, Isalei
19 Carter, Lailoa Atina	75 Mafutaga, Matauaina	131 Tafua, Richard
20 Chan Ting, Desmond	76 Maua, Marshall	132 Tagi, Eli
21 Chan Tung, Dennis	77 Mauli, Tanielu Esera	133 Tasi, Avaoia Matuaitofaga
22 Chan Tung, Honsol	78 Mc Farland, Sharlene	134 Tauapa'i, Tofoipupu
23 Chan Tung, Petra Suhren	79 Meleisea, Ala Lima	135 Tauati, Desmond
24 Chan Wai, Paul	80 Meni-Reti, Lemalu Selesitina	136 Tavita, Situa
25 Chu Ling, Sauimalae Malolo	81 Meredith, Apete	137 Te'o, Peta Mualia
26 Curry, Viona	82 Mikaele, Naseri	138 Tielu, Fatu
27 Devoe, Letaa Dan	83 Misimoa, Finken	139 Tielu, Yona
28 Gloria Esera	84 Mitchell, Norris	140 Tinei, Elizabeth
29 Faasisila, Morina	85 Moananu, Esther	141 Toelupe, Paletuatoa
30 Faaui, Roseanne	86 Moli, Rosalini	142 Toleafoa, Fiailoa Daurice
31 Faitua, Lucy	87 Molioo, Alistair	143 Tone, Peter
32 Fale, Zeprina	88 Molioo, Anarosa Ale	144 Toomata, Rejoice
33 Faletutulu, Lisi	89 Mose, Angelique Ruth Urle	145 Toomata, Sola
34 Fautualii, Avalisa Viali	90 Mulitalo, Faauiga	146 Tuala, Tupuola Oloialii Koki
35 Fido, Robert	91 Mulitalo, Grace Afatia	147 Tualatamalelagi, Michael
36 Finau, Salamasina	92 Mulitalo, Mapuona	148 Tualatamalelagi, Nafanua
37 Fong, Lerissa	93 Niumata, Alice	149 Tuia, Faauliuli
38 Fong, Ramouner Porter	94 Niumata, Telesia	150 Tusa, Quentin
39 Fruean, Jennifer Ula	95 Numia, Peniane	151 Tuuau, Alofa
40 Fruean, Pepe Christian	96 Ofoia, Fuimaono Vaitolo	152 Uele, Rev. Iese
41 Golovale, Faafetai	97 Pauga, Talalelei	153 Vaa, Rama
42 Grevel, Catherine	98 Penitito, Oceanbaby	154 Vaai, Alexander
43 Ioane, Alapati	99 Penn, Henry	155 Vaai, Hobart
44 Ioane, Simoa Vitale	100 Penn, Reinsford	156 Vaai, Rachel
45 Iosefo, Sinaroseta Palamo	101 Petaia, Audrey Leuafa’alanuma’ave’ave	157 Vaai, Rapi
46 Kamu, Ioselani	102 Pitovao, Betty Samalaulu Tofa	158 Vaai, Uelese
47 Lafaele, Joseph Joshua	103 Pitovao, Maulupe Kirisimasi	159 Vaiaso, Faaea
48 Lafi, Luana	104 Poe, Rosina Erema Chan	160 Vaifale, Nia
49 Lameko, Esther	105 Ponifasio, Fuimaono Sarona Rimoni	161 Vaisagote, June
50 Lameko, Maryann Agnes	106 Potoi, Antonia Schwalger	162 Vito, Karla
51 Lameko, Unaena	107 Pouafe, Merita	163 Warren, Fuaifaleoleaigasalevalasi
52 Lameko, Vui Laniselota	108 Pritchard, Gaseimaninoa Manila	164 Williams, Ote Vanessa Simanu
53 Laulu, Faiane Susana	109 Punivalu, Tuitaalili Puni	165 Wilson, Eddie
54 Latu, Faamaile	110 Purcell-Lin, Edwina	166 Wongsin, Gilbert
55 Latu, Jane Siaosi	111 Retzlaff, Tuiloma Sina
56 Leavai, Sua Ah Mu	112 Roebeck, Daisy

ACCOUNTING TECHNICIANS

1 Afoa, Neemia Alapati	24 Iuli Fautuaalii Auga Tuaautu Sefo	46 Sam Chong, Felise
2 Ainuu, Niufou P	25 Lalomilo, Victoria	47 Schmidt, Lupematasila Eseta
3 Apelu, Muagututiá Lolagi	26 Leaia, Faraimo	48 Seula, Aoniu
4 Brown-Frost, Christina	27 Leavai, Seiuli Elisara	49 Siaosi, Toóala Talele
5 Chan Tung, Paul	28 Lei Sam, Malaki	50 Sitagata Martin Iusitino
6 Efeso. Etefano	29 Lemisio, Mikaele	51 Solomona, Falatunatuna
7 Etilasi, Sosoli	30 Leota-Eves, Mona	52 Sua, Tusitala Junior
8 Faatuuala, Lusia Matalasi	31 Levasa, Velmar	53 Tafunai, Moefaauo Julius
9 Faavae, Pepe Isadora Faivaai	32 Manila, Ailepata	54 Tapunuu Taylor Toeaso
10 Falakai, Anoanoai Faafetai	33 Manu, Aniva	55 Teo, Monica Martha Ofoia
11 Falanisisi, Maiavatele Kuno	34 Matautia, Sese	56 Tevaga, Myra Ulufale
12 Fanolua, Fatu Fanolua	35 Matoka, Faleolo	57 Tiumalu, Marlon
13 Fatu, Savaii Fiu	36 Mateo, Anita Cecilia Iona	58 Tikeri, Faamanatu
14 Fau, Lene	37 Meleisea, Heti	59 Tofilau, Fitimalo Kalati
15 Fetu, Lealaisalanoa Tifitifi Uitime	38 Molioo, Molioo Pio	60 Tumua, Paula
16 Foleni, Seivitasi	39 Muá-Tamaseu, Taeaone	61 Tutagalevao, Peone
17 Fruean, Petronella	40 Neru, Tinacheemarie C	62 Ualesi, Paul
18 Futialo, Henry	41 Ofoia, Ofoia Nomeneta	63 Va'aelua, Fa'amalologa Saletolo
19 Ieni, Seumanu	42 Penese, Anzac Veé	64 Varu, Valahu
20 Iosefa, Seleisa	43 Peseta, Sasa	65 Vee, Saline Faolotoi
21 Iosefo, Frances Lipine Iosefo	44 Pogi, Titarama	66 Visan, Fauátea Lydal
22 Iosua, Safai	45 Sakaria, Fetu S	67 Vitale, Folola Crichton
23 Ioasa, Lucy Meleisea

Pursuant to Section 15, subsections (1) and (2) of the Samoa Institute of Accountants Act 2006 and Rule 60 of the Institute, the following list consists of current registered members of the Institute holding Certificates of Public Practices (CPPs) and are the only members that are certified by the Institute to provide accounting and auditing services to the public including signing off on financial statements audit opinions.

1 Ah Chong, Sua Rimoni	AH CHONG CHARTERED ACCOUNTANTS
3 Betham, Hanalei	BDO SAMOA CHARTERED ACCOUNTANTS
4 Betham, Oloipola Terrence Betham	BDO SAMOA CHARTERED ACCOUNTANTS
2 Betham, Taimalieutu Ernest	BDO SAMOA CHARTERED ACCOUNTANTS
5 Curry, Viona	VIONA CURRY CHARTERED ACCOUNTANT
6 Lameko, Vui Lance	TUILOMA CHARTERED ACCOUNTANT
7 Leota, Alice Niumata	LEOTA & NIUMATA CHARTERED ACCOUNTANTS
8 Leota, Tuala Pat Isitolo	LEOTA & NIUMATA CHARTERED ACCOUNTANTS
9 Leota, Jaslyn Mariner	XSAO CONSULT LTD
10 Lino, Maiava Visesio	MAIAVA VISESIO LINO CHARTERED ACCOUNTANT
11 Meleisea, Ala Lima	PALA LIMA CHARTERED ACCOUNTANT
12 Meredith, Vaatuitui Apete Leonidas	APETE LEONIDAS MEREDITH CHARTERED ACCOUNTANT
13 Mulitalo, Mapuona	*** MAPUONA MULITALO CHARTERED ACCOUNTANT
14 Pauga, Talaleleli	SU'A & PAUGA - CHARTERED ACCOUNTANTS
15 Penn, Henry	PENN & CO
16 Penn, Magele Arthur	PENN & CO
17 Saili, Tina Ula	*** TINA ULA SAILI CHARTERED ACCOUNTANT
18 Stowers, Faaulusau Rosa	*** ROSA STOWERS CHARTERED ACCOUNTANT
19 Sua, Tagaloa Faafouina	SU'A & PAUGA - CHARTERED ACCOUNTANTS
20 Sua, Terence	APIA CHARTERED ACCOUNTANTS
21 Tuala, Tupuola Oloialii Koki	KOKI TUALA CHARTERED ACCOUNTANT
22 Viali-Fautua'alii, Matafeo Avalisa	*** AVALISA VIALI-FAUTUA'ALII CHARTERED ACCOUNTANT
23 Wilson, Tagaloa Eddie	EDDIE WILSON CHARTERED ACCOUNTANT
***do not offer auditing services

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