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* 1. Please provide the following information:

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* 2.
1.1 Objective Statement
Do you agree that the current detailed objective statement in the Constitution should be retained and amended only to reflect developments since it was published?

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* 3.
2.1 Composition of the General Assembly
Do you agree with the recommended composition of the General Assembly?
  • Five delegates per Member
  • Two delegates per Associate and Affiliate
  • Two delegates per Alliance (formerly Observer)

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* 4.
2.2 Composition of the Board
2.2.1 Do you agree with the recommended composition of the Board?
17 Board Members:
  • President and Vice President (deemed not to represent a Member or region)
  • Six highest contributing Members
  • Members representing the five regions – one seat for ten or less Members in the region; two seats for more than ten Members in the region; based on current membership, this would require seven seats, as two regions have more than ten members each
  • Two co-opted Board Members, who would be individuals and not Members

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* 5.
2.2 Composition of Board
2.2.2 Do you agree that there should be at least three Members from French-speaking countries and one Member from a Portuguese-speaking country on the Board?

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* 6.
2.3 Status of Board Membership
Do you agree that Board Members should be required to remain in good standing[1] during their term on the Board?

[1] A Member would be deemed in good standing if:
  • It is paying its annual subscription in accordance with a payment plan agreed with the Board or a Board Committee; or
  • It is discussing with the Board or a Board Committee a matter related to its annual subscription. Payment of any adjusted annual subscription becomes due upon the matter being resolved by the Board.

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* 7.
2.4 Diversity and Inclusivity
Do you agree with the recommended actions to enhance the diversity and inclusivity of Board Members and their designated representatives?
  • Developing a Board election process and nominations guidelines; and distributing the nominations guidelines to inform and enable nominations of Members in advance of the Board election (see question 2.7.1).
  • Establishing a Nominations Committee to to guide the election of the President, Vice President, and Board Members (ensuring regional and linguistic representation), and identify potential co-opted Board Members (see question 2.7.1).
  • Establishing good practices for Board Member rotation within a region; Board skills; and Board representation, including young professionals, 30% “soft” target for female representation, and 30% “soft” target for French-speaking country representation, with a requirement for the Nominations Committee to report to the outgoing Board and General Assembly for information the reasons for any “soft” targets not achieved.

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* 8.
2.5 Board Member Term of Office and Vacancies
2.5.1 Do you agree with the recommendation to subject the Board to compulsory induction?

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* 9.
2.5 Board Member Term of Office
2.5.2 Do you agree with the recommendation to include the following matters in a Board charter?
  • The Designated Representative should remain on the Board for two years, otherwise the Board Member should take steps to aid continuity.
  • If the Designated Representative is an employee, he/she can serve for a maximum of six years and can return for another six years after a two-year cooling off period.
  • The Designated Representative can have one Technical Advisor (TA) and one Accompanying Person.

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* 10.
2.6 Election of the Vice President and President
2.6.1 Do you agree with the recommendation to subject the selection of the President and Vice President to a nominations process with the Nominations Committee making a recommendation to the incoming Board for ratification by the General Assembly?

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* 11.
2.6 Election of the Vice President and President
2.6.2 Do you agree with the recommendation to require the President and Vice President to have prior PAFA experience?
  • This could be in the PAFA Board or any other PAFA Group, or in another form of engagement with PAFA.
  • Provide for deviation in exceptional circumstances.

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* 12.
2.7 Board Election Process and Nominations Committee
2.7.1 Do you agree with the recommendation to establish a Board election process and a nominations committee to guide the election of the President, Vice President, and Board Members (ensuring regional and linguistic representation), and to recommend the co-opted Board Members?
  • The nominations committee would be a committee of the Board.
  • The nominations committee would develop a Board skills matrix to guide Members in identifying Board Members and their designated representatives.

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* 13.
2.7 Board Election Process and Nominations Committee
2.7.2 Do you agree with the recommended composition of the nominations committee?
  • The current PAFA President
  • The five most recent past PAFA Presidents
  • A minimum membership of four in case a past President is not available to serve

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* 14.
2.7 Board Election Process and Nominations Committee
2.7.3 Do you agree with the recommended Board election process?
  • Issue the nominations guidelines four months before the Board election, including:
    • Information about nomination of the President and Vice President.
    • Requirements about linguistic representation.
    • Information about gender, age, and skills preferences.
    • A request for regions to submit their identified Board Member and the Designated Representative two months before the Board election.
  • Review the nominations for the President and Vice President.
  • Consider the identified Board Members and Designated Representatives in the context of linguistic, gender, age, and skills representation.
  • Advise on co-opted Board Members.
  • Recommend the identified Board Members to the outgoing Board and General Assembly and President and Vice President to the incoming Board for ratification by the General Assembly.

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* 15.
2.8 Balance of Power – General Assembly and Board
Do you agree with the balance of power between the General Assembly and Board, considering the maturity of the organisation? Detail is provided in the Consultation Paper.

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* 16.
2.9 Balance of Roles and Responsibilities – President, Vice President and Chief Executive Officer
Do you agree with the balance of roles and responsibilities between the President, Vice President, and Chief Executive Officer, considering the maturity of the organisation? Detail is provided in the Consultation Paper.

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* 17.
3.1 Membership Categories, Criteria, Obligations and Rights
3.1.1 Membership Categories
3.1.1.1 Do you agree with the recommended description of a Member?
  • A professional accountancy organisation that is established in Africa
  • Supports PAFA’s objectives set forth in the Constitution
  • Is recognised by national decree as a national representative body for all or any of the following segments of the accountancy profession: (a) accountants in practice, (b) accountants in business, (c) accountants in public sector, and (d) accountants in education
  • Has fee-paying members among its membership
  • Meets the Member criteria set forth in the Bylaws
  • Meets any additional Member requirements established by the Board

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* 18.
3.1 Membership Categories, Criteria, Obligations and Rights
3.1.1 Membership Categories
3.1.1.2 Do you agree with the recommended description of an Associate?
  • A professional accountancy organisation that is established in Africa
  • Supports PAFA’s objectives set forth in the Constitution
  • Might not yet be recognised by national decree as a national representative body for all or any of the following segments of the accountancy profession: (a) accountants in practice, (b) accountants in business, (c) accountants in public sector, and (d) accountants in education, but is taking steps in this regard
  • Might not yet have fee-paying members among its membership but is taking steps on this regard
  • Meets the Associate criteria set forth in the Bylaws
  • Meets any additional Associate requirements established by the Board

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* 19.
3.1 Membership Categories, Criteria, Obligations and Rights
3.1.1 Membership Categories
3.1.1.3 Do you agree with the recommended description of an Affiliate?
  • A professional accountancy organisation that s not based in Africa
  • Supports the objectives of PAFA
  • Meets the Affiliate criteria set forth in the Bylaws
  • Meets any additional Affiliate requirements established by the Board

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* 20.
3.1 Membership Categories, Criteria, Obligations and Rights
3.1.1 Membership Categories
3.1.1.4 Do you agree with the description of a fee-paying member of a national professional accountancy organisation?
  • An individual who holds a professional qualification or equivalent awarded by the organisation, has paid his/her membership fees to the organisation in full, and is eligible to vote at the annual general meeting of the organisation

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* 21.
3.1 Membership Categories, Criteria, Obligations and Rights
3.1.2 Do you agree with the recommended membership criteria? Detail is provided in the Consultation Paper.

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* 22.
3.1 Membership Categories, Criteria, Obligations and Rights
3.1.3 Do you agree with the recommended membership obligations? Detail is provided in the Consultation Paper.

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* 23.
3.1 Membership Categories, Criteria, Obligations and Rights
3.1.4 Do you agree with the recommended membership rights? Detail is provided in the Consultation Paper.

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* 24.
3.2 Observers
Do you agree with the recommendation to remove Observers as a membership category and instead recognise them as set out below?
  • Recognise Observers separately as they play a key role in PAFA.
  • Replace the term Observer with the term Alliance.
  • Define an Alliance as an organisation other than a Member, Associate, or Affiliate that agrees to collaborate with PAFA towards common objectives by leveraging each other’s strengths, resources, and expertise to achieve outcomes of common interest. The relationship is formalised through a Collaboration Agreement.
  • Alliances include but is not limited to development organisations, economic groupings, groupings of professional accountancy organisations, public sector groupings, education groupings, and other groupings supportive of PAFA’s objectives. Alliances also include corporate sponsors.
  • Alliance status should cease when the Alliance voluntarily withdraws from the Collaboration Agreement, or the Board concludes that PAFA and the organisation no longer have common objectives.
  • Alliances should have the right to attend General Assembly meetings (limited to two representatives). Alliances participate in the deliberations only when invited by the General Assembly chairperson; they are not entitled to vote.
  • Alliances would attend Board meetings only when invited by the Board chairperson to address a specific matter on the agenda.

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* 25.
3.3 Suspension and Expulsion
3.3.1 Do you agree with the recommended causes for which a Member, Associate, or Affiliate may be suspended?
  • Failure to pay the annual subscription in full prior to the date of the Annual General Meeting following the date on which such subscription became due, except (Exception):
    • If the organisation is paying its annual subscription in accordance with a payment plan approved by the Board or a Board Committee.
    • If the organisation is discussing with the Board or a Board Committee a matter related to its annual subscription. Payment of any adjusted annual subscription becomes due upon the matter being resolved by the Board.
  • Failure to maintain compliance with the membership criteria and obligations set forth in the Constitution and Bylaws and the requirements established by the Board.
  • Acts bringing PAFA or the accountancy profession into disrepute.
A suspended Member, Associate, or Affiliate is deemed not in good standing, but will continue to retain its membership status. If subjected to the Exception, it is deemed to be in good standing unless it does not adhere to the payment plan or does not pay its adjusted annual subscription in full after the Board has resolved the matter.

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* 26.
3.3 Suspension and Expulsion
3.3.2 Do you agree with the recommended process for suspension and expulsion?
  • A Member, Associate, or Affiliate should be suspended for the period commencing with the Board’s approval of the suspension and ending at the start of the Annual General Meeting in the year following the year in which the Board approved the suspension. (Suspension Period)
  • At the end of the Suspension Period, the Board should approve either an extension of the Suspension Period or expel the Member, Associate, or Affiliate.
  • If the infraction that resulted in suspension is cured during the Suspension Period, the suspension should be rescinded, effective as of the date of cure.
  • If a Member, Associate, or Affiliate is expelled by the Board based on non-payment of annual subscriptions, such organisation should be reinstated if all outstanding subscriptions are paid within two years after expulsion; such outstanding subscriptions include subscriptions for the expulsion period.

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* 27.
3.4 Membership Application and Compliance
3.4.1 Do you agree with the recommendation to use a detailed self-assessment form for Associate / Member applications, drawing on the IFAC membership application form, to enable a better understanding of the status of the professional accountancy organisation’s development, gather information for PAFA’s database on the status of professional accountancy organisation development in Africa, identify the needs of the professional accountancy organisation, and – ultimately – advise on actions necessary to become an IFAC member organisation?

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* 28.
3.4 Membership Application and Compliance
3.4.2 Do you agree with the recommendation to establish a Membership Committee to advise the Secretariat on new membership applications and inform the recommendation to the Board?
  • The Membership Committee is a committee of the Board.

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* 29.
3.4 Membership Application and Compliance
3.4.3 Do you agree with the recommendation to require membership applicants to identify and engage with a sponsor?
  • The Secretariat would be actively involved in identifying an appropriate sponsor.
  • A sponsor would be a Member in good standing of PAFA.
  • The sponsor would advise on the completion of the membership application form; however, if the applicant is a developing professional accountancy organisation, the intention would be to identify and engage with a sponsor that could support the development of the organisation.
  • Where there is already a Member in good standing in the country of the applicant, such Member should be the sponsor. If for any reason such Member is not able / willing to be the sponsor, such Member should be able to submit a comment on the application to the Membership Committee.

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* 30.
3.4 Membership Application and Compliance
3.4.4 Do you agree with the recommendation to establish a new membership application process?
  • Professional accountancy organisation to express interest to become an Associate / Member – 1 September Y1
  • Professional accountancy organisation to submit membership application form – 1 January Y2
  • Membership Committee to review Secretariat’s assessment of application – Q2 Y2
  • Board to approve new membership based on recommendation from Membership Committee – Q3 Y2

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* 31.
3.4 Membership Application and Compliance
3.4.5 Do you agree with the recommended steps to establish a foundation for a future membership compliance programme?
  • July – December 2024: All Members and Associates that are not IFAC Members or Associates to perform a self-assessment. IFAC Members and Associates can use the information prepared under the IFAC Membership Compliance Programme.
  • January – June 2025: All Members and Associates that are not IFAC Members or Associates to develop plans to address any identified gaps.
  • July – December 2025: Secretariat to analyse development plans and identify gaps that are pervasive and can be addressed at a continental level. Use this information to shape the relevant PAFA Activity Plans for 2026 and beyond, engage with development partners and donors, and identify professional accountancy organisation partnership opportunities.
  • January – June 2026: Establish formal professional accountancy organisation partnerships to enable more developed professional accountancy organisation to support less developed professional accountancy organisation.

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* 32.
4.1 Annual Subscriptions
4.1.1 Do you agree with the recommendation that the method of assessing the annual subscriptions should be reviewed?

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* 33.
4.1 Annual Subscriptions
4.1.2 Kindly help to identify the most appropriate key indicators of Member Organisations’ capacity to pay annual subscriptions. Select your preferred key indicator(s) and add any additional key indicators. In responding to this question, please consider the ease of PAFA collecting the relevant data from Member Organisations in a timely manner.

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* 34.
4.1 Annual Subscriptions
4.1.3 Please rank your preferred option for assessing annual subscriptions in the future where 1 is your most preferred option and 4 is your least preferred option. Kindly also share any other method you believe would be fair and sustainable for Member Organisations.

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* 35.
4.1 Annual Subscriptions
4.1.3 Kindly share any other method you believe would be fair and sustainable for Member Organisations.

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* 36.
4.1 Annual Subscriptions
4.1.4 What do you see as the major advantages of the Secretariat’s preferred option? That is: fixed subscription based on range of Number of Fee-paying Members

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* 37.
4.1 Annual Subscriptions
4.1.4 What do you see as the major disadvantages of the Secretariat’s preferred option? That is: fixed subscription based on range of Number of Fee-paying Members

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* 38.
4.1 Annual Subscriptions
4.1.5 Do you agree with the action recommended to address national currency devaluation against the USD? That is:
  • If a Member / Associate pays when the subscription becomes due, limit national currency devaluation to 15%. For every month of late payment, add 5% to the national currency devaluation limit.

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* 39.
4.1 Annual Subscriptions
4.1.6 Do you agree with the recommendation to find a solution to a complex ad hoc situation that affects a Member Organisation’s ability to pay its annual subscription?
  • Recognising that it is not possible to design a method that would fit all circumstances.

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* 40.
4.1 Annual Subscriptions
4.1.7 Do you agree with the recommendation to find additional value for the highest contributing Members? Including:
  • Free 2nd tier ACOA sponsorship for Members with subscriptions of USD 200,000+ (when fully paid; paid in accordance with payment plan)
  • Free 3rd tier ACOA sponsorship for Members with subscriptions of USD 150,000+ (when fully paid; paid in accordance with payment plan)
  • Free 4th tier ACOA sponsorship for Members with subscriptions of USD 100,000+ (when fully paid; paid in accordance with payment plan)

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* 41.
4.1 Annual Subscriptions
4.1.7 Please state any other ways in which additional value could be derived by the highest contributing Members.

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* 42.
4.1 Annual Subscriptions
4.1.8 What other advice do you have regarding the assessment of the annual subscription?

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* 43. Name

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