Notice to Overseas Auditors and Accounting Practitioners

Temporary Certificate of Public Practice Required in Samoa

The Samoa Institute of Accountants (“SIA”) advises all overseas auditors, accountants and accounting firms intending to provide auditing or other public accounting services in Samoa that prior approval from the SIA Council may be required.

Under section 15 of the Samoa Institute of Accountants Act 2006, a person must not hold themselves out publicly as an accountant or auditor, or offer accounting or auditing services to the public in Samoa, unless that person holds:

• a current Certificate of Public Practice issued by SIA; or
• a Temporary Certificate of Public Practice (“TCPP”) issued by the SIA Council.

This requirement applies to overseas practitioners undertaking audit or accounting assignments for companies, organisations or other entities operating or registered in Samoa.

TCPP eligibility and conditions

Under Rules 74 and 75 of the SIA Rules 2022, an overseas applicant must:

1. Be a current member of a professional accounting organisation recognised by SIA under Rule 50;
2. Hold a current Certificate of Public Practice, or equivalent practising authority, issued by that professional body;
3. Identify the Samoa client or clients and the nature and period of the proposed engagement;
4. Provide the supporting documentation required by SIA; and
5. Pay the applicable TCPP fee following approval by the SIA Council.

A TCPP is issued only for the client or clients approved by the Council and is subject to the conditions stated in the certificate. It does not authorise the holder to solicit or undertake additional work in Samoa without prior Council approval.

When to apply

Overseas practitioners should submit their applications sufficiently in advance and obtain the TCPP before commencing the relevant engagement or providing audit or accounting services in Samoa.

How to apply

Please submit an application addressed to:

The President
Samoa Institute of Accountants
3rd Floor, SNPF Building
Apia, Samoa

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Telephone: +685 20833

Application documents should include:

• Formal application letter;
• Applicant’s current curriculum vitae;
• Evidence of membership of a recognised professional accounting organisation;
• Copy of the applicant’s current overseas practising certificate;
• Certificate of good standing from the applicant’s professional body;
• Details of the Samoa client and proposed engagement;
• Expected commencement and completion dates;
• Evidence of current professional indemnity insurance; and
• Any other information requested by the SIA Council.

This notice is a general guide only and does not replace the Samoa Institute of Accountants Act 2006 or the SIA Rules 2022. In the event of any inconsistency, the Act and the Rules prevail. Enquiries may be directed to the Secretariat at This email address is being protected from spambots. You need JavaScript enabled to view it..