Established in 1928, The Association of International Accountants (AIA) is a professional accountancy and membership body with a core purpose to enhance and sustain responsible, ethical professional accountancy education and practices and work in the public interest.
The corporate governance structure is shaped by our Constitution (Article, Bye-laws, Regulations and Code of Ethics) and is underpinned by recognition and regulation by the Financial Reporting Council (FRC), the Irish Auditing and Accounting Supervisory Authority (IAASA) and Office for Professional Body Anti-Money Laundering Supervision. AIA operates an independent complaints and disciplinary framework.
AIA is a not-for-profit company, limited by guarantee with no share capital, as detailed in the AIA's Memorandum of Association.
AIA is governed by a Council of members, responsible for ensuring we deliver the objectives outlined in our Constitution. The Council also decides on AIA’s strategic objectives, monitors our performance in relation to them and oversees our annual budget.
The Council consists of members who are elected at the Annual General Meeting and draws on a wide range of experiences and backgrounds. Encompassing key jurisdictions around the world, the Council represents all our members and reflects AIA's global nature.
The Council is responsible for the overall governance of AIA and its affairs and is supported and advised in their work by a number of committees.

Profile
Shahram Moallemi leads one of the most respected accountancy firms in West Sussex, with a thriving practice and a national client base. He specialises in healthcare, media, and entertainment, delivering bespoke, supportive services tailored to each client’s needs.
With extensive expertise in business development, accountancy, and taxation, Shahram brings a sharp problem-solving mindset and a systematic approach to his leadership roles as Chair and President. His extensive experience in building successful business brands continues to be a valuable asset.
Giving back to the community has always been a priority for Shahram, a value inspired by his father. He provides monthly financial support to an orphanage in the Middle East, helping to advance the children’s learning and development. Locally, Shahram and his firm partner with the church to run after-school clubs, creating a safe and nurturing space for children. What began with just five attendees has grown to over 40, thanks to their ongoing commitment.

Profile
Linda Richards is a finance consultant with extensive experience in television production, having held senior roles at the BBC, ITV, Endemol Shine UK, and other leading independent production companies. Her career spans a wide range of productions, including The Antiques Roadshow, I’m a Celebrity – Get Me Out of Here, and The Great British Bake-Off.
She joined Wildstar Films in 2018 when it was a four-person start-up and played a key role in its growth to a thriving company with over 160 employees and a £35 million turnover. Linda’s core expertise lies in management accounting and reporting, complemented by strong capabilities in financial reporting, auditing, and taxation. As part of the senior management team, she led finance and business planning, bringing strategic insight and commercial acumen to the organisation.
Linda continues to support Wildstar’s charitable initiative, which trains indigenous women to become skilled filmmakers in their own countries, an effort to address the gender imbalance in the industry. Outside of work, she’s a passionate rugby fan and a season ticket holder at Bath Rugby.

Profile
Phillip Ford runs a successful accountancy practice in Manchester, delivering personalised services to business owners, from start-ups to established companies, and individuals. His diverse client portfolio spans local, national, and international markets. He specialises in accounts preparation, taxation services, and business development.
He began his career at PricewaterhouseCoopers and later served as a director at Tenon Accountants. A recognised expert in taxation, Phillip frequently represents clients at tax tribunals and brings this expertise to his role with AIA, where he represents the Association on HMRC’s Joint VAT Consultative Committee (JVCC). His analytical mindset and attention to detail enable him to tackle complex issues and offer practical, well-reasoned solutions.
Outside of work, Phillip is a passionate sports enthusiast. A former competitive swimmer, he now enjoys following the Premier League. He also gives back to his community by helping elderly residents complete their tax returns free of charge.

Profile
Ranjana Bell is the Founder and Director of rba Equality and Diversity. Her organisation focuses on mainstreaming Diversity, Equity and Inclusion (DEI). She creates safe spaces for open dialogue among staff, leaders, volunteers, and local politicians.
With over 40 years of experience, Ranjana has worked across public, private, and voluntary sectors. In January 2014, Ranjana received an MBE for her work with police and BME communities in Tyne and Wear and Northumberland.
She serves on several boards and committees. Currently, she is on the Board of Trustees for Mary Magdalene & Holy Jesus Trust, and Hoodex Charity.
Previously, she was a government-appointed Commissioner for the Women’s National Commission. Since 1999, she has served as a Lay Member of Employment Tribunals. She is a founding member of both The Angelou Centre and The National Black Police Association.
Ranjana’s contributions have earned her several awards. In 2009, she received a Lifetime Achievement Award from CULTURES CIC. In 2012, she was shortlisted for an Asian Women of Achievement Award. In 2020, she was named a Social Changemaker by the Northern Asian Powerlist, and she was also added to the 2022 Northern Power Women List.

Profile
George Josephakis is the Founder and Managing Director of G Josephakis Audit Ltd, a Cyprus-based firm of Certified Public Accountants. With over 25 years of experience, he has worked across Cyprus, the UK, Greece, Romania, and Russia. His firm specialises in auditing and assurance, corporate and personal taxation, business consulting, and accounting services.
George trained as an accountant in London and gained extensive experience in commercial organisations before establishing his own practice. In addition to AIA, he is a member of The Institute of Certified Public Accountants of Cyprus (ICPAC).
He plays a key role in AIA’s governance, serving on its Council and acting as President of the AIA branches in both Cyprus and Greece. He is actively involved in advancing AIA’s recognition in Greece and contributes to the Association’s strategic development.
George is an expert in anti-money laundering and a member of the International Compliance Association. His expertise is instrumental in his role as Chair of AIA’s Regulatory Oversight Committee, which reviews and monitors the Association’s regulatory responsibilities under the Money Laundering Regulations.
In addition to his professional practice, George is a senior lecturer in Greece, delivering training on International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). He also contributes to the European Federation of Accountants and Auditors for SMEs (EFAA) as a member of its Digital Working Group.

Sharon Jandu OBE is a dynamic business leader and changemaker. She has earned recognition for her contributions to trade, diversity, and enterprise. She founded and leads Global Enterprise Links (GEL) and the NPH Ethnic Minority Business and Policy Forum. Additionally, Sharon directs Strategic Partnerships and External Engagements for India ISS Freeports.
She co-founded the Yorkshire Asian Business Association (YABA), which amplifies the voice of Yorkshire’s Asian business voice across regional, national, and international platforms. Furthermore, she chairs Unity Enterprise and sits on the board of Unity Housing Association, where she promotes inclusive economic development.
Sharon also founded the Global Diversity Hub, a charity that empowers socially excluded individuals through digital skills, employment opportunities, and financial independence.
Moreover, Sharon’s leadership extends to national organisations as a Director of the Federation of Small Businesses (FSB). She also chairs the International Business Advisory Group at Leeds University Business School and advises BREE (Bradford-Renduchintala Enterprise Ecosystem) at the University of Bradford.
In the legal sector, Sharon serves as a Presiding Judge for HM Courts and Tribunals Service, covering crime, family, and youth cases. Sharon earned an OBE in the 2023 New Year Honours List for her services to international trade. In 2024, Leeds Trinity University awarded her an Honorary Fellowship.
Her career spans roles at Microsoft, Santander, and the Kirklees and Calderdale Careers Service. She brings entrepreneurial drive, strategic leadership, and a proven ability to deliver complex business projects. She excels in building corporate partnerships and leading change.
Through her many roles, Sharon creates pathways to prosperity and drives societal transformation. Ultimately, she works to build a better environment for business, economic growth, and international trade.

Profile
Rebecca Hossain serves as Director, Accountant, and In-House Solicitor at Hossain Moorehead Ltd, a Manchester based accountancy firm established in the 1970s. She leads a team that supports a diverse local and national client base, with a strong focus on the hospitality sector. The firm delivers accountancy, taxation, and business growth services that help clients thrive.
Rebecca brings dual qualifications as a chartered accountant and practising solicitor. She has worked extensively in commercial and residential property, landlord and tenant litigation, and debt recovery. Her expertise in tax and broad exposure to business and legal matters sharpen her commercial insight and strengthen her ability to communicate clearly and solve problems creatively. She actively contributes to the Council, drawing on her multidisciplinary experience to offer practical, strategic advice.
Outside of work, Rebecca enjoys horse riding and takes part in activities with The Arab Horse Society.

Profile
Dee Shah brings extensive experience from working across several accountancy practices, including leading a team at a top 20 firm. At Wilson Stevens, a City of London-based firm of accountants and business advisors, he managed a broad client portfolio covering personal tax, SMEs, and sole traders. He is currently Business Owner of Wentworth Accountancy & Taxation Limited.
As a qualified Taxation Technician and International Accountant, Dee offers deep expertise in tax and a strong analytical approach. He combines technical knowledge with approachable leadership, excelling at building relationships and driving business development. His ability to lead teams and foster collaboration adds valuable insight to the Council.
Dee actively engages with his local community and enjoys all sports, especially golf. He plays regularly and served as Captain of Foxhills Golf Club. A natural team player, Dee contributes constructive challenge and motivates others to achieve their best.

Profile
Kim Robinson runs two thriving small and medium-sized practices (SMPs) in Nottinghamshire, where she provides tailored services to SMEs, sole traders, partnerships, limited companies, sub-contractors, and individuals with complex tax needs. She brings extensive experience in advising both businesses and individuals, helping them grow their profits and navigate financial challenges. Her passion for her work and commitment to her clients drive everything she does.
Detail-oriented and analytical, Kim approaches every task with a critical mindset, enabling her to solve problems effectively and contribute valuable insight to the Council.
Beyond her professional role, Kim plays an active part in her local community. She sponsors a youth football team and CDH Racing, a family-run team competing in the British Supersport Championship. She also founded Birds On Bikes (BOBs), a national charity initiative that raises funds through an annual sponsored motorcycle ride from Edinburgh to Wales. Under her leadership, BOBs has raised over £50,000 for charities including Breast Cancer Now, Macmillan Nurses, CLIC Sargent, and Help for Heroes.

Profile
Peter Ellington is the CEO and Founder of Triple Bottom Line Accounting, a UK-based digital practice committed to sustainability and social impact. He leads a team of 15 professionals who deliver compliance services while also focusing on environmental and social accounting. TBLA operates from The Enterprise Centre at the University of East Anglia (UEA) and has trained several UEA graduates, strengthening its academic connections.
With over 600 clients, TBLA supports a wide range of organisations, including those working in sustainability and social justice. In 2024, the Norse Group appointed TBLA to develop its ESG strategy. Peter serves as Lead Consultant on this project, guiding the group’s approach to environmental, social, and governance issues.
In addition to his role at TBLA, Peter is a Visiting Fellow at University of East Anglia. He holds an MSc in Economics and a Doctorate in Education from UCL’s Institute of Education. His thesis, Powerful Knowledge in Accounting Education, explores how accounting education must evolve to meet future challenges.
Peter is also active in shaping national education policy. He represents small and medium-sized firms in the Quality Assurance Agency’s (QAA) seven-year review of UK accountancy degrees, where sustainability is a key focus. Moreover, he co-authored a chapter on Carbon Accounting for the Accounting Streams teaching resource and advises the project, which promotes progressive teaching materials across universities.
Furthermore, Peter is a member of the British Accounting and Finance Association’s (BAFA) Special Interest Group on Accounting Education. Through this role, he continues to advocate for innovation and sustainability in accounting education and practice.

Profile
Gloria Murray founded her accountancy practice, Murray Associates, to help small and micro businesses take control of their finances and grow with confidence.
Before transitioning to run her own business coaching company, her accountancy firm won several awards including Most Innovative Small Accountancy Practice in the UK, Most Innovative Business Advisers, and winner of the AVN Changing Lives Award. She has also been featured in The Business Owner's Guide to the UK's Best Accountancy Practices and The Most Inspiring Accountants in the World.
She brings this experience and energy to her role on the Council. Gloria understands the challenges small businesses face. She uses her insight to shape decisions that support growth and financial resilience across the sector.
Gloria also leads webinars and workshops on pricing and other business topics. These sessions offer practical strategies that business owners can apply immediately.
Moreover, Gloria mentors entrepreneurs to help them build sustainable businesses. Her advice focuses on improving cash flow, setting the right prices, and developing a growth mindset. She believes that when small businesses thrive, local economies benefit too.
On the Council, Gloria champions innovation and clarity. She draws on her hands-on experience to guide policy and support initiatives that make a real difference. Her voice represents the needs of small business owners and ensures they remain central to the profession’s future.

Profile
Seth Ganu, also known by his traditional title Togbe Korku Ganu III, is a seasoned financial and management consultant with a distinguished career in international trade, investment, and corporate advisory. He currently serves as Managing Director of First Corporate Options Ltd, a consultancy based in Accra, Ghana. First Corporate Options provides services in management, finance, investment, ICT, procurement, and indenting. In addition to this role, he leads Weightron International Ltd, the West African representative of Weightron Bilanciai Group, Europe’s largest manufacturer of weighbridges. He also heads Viset Unag Consult Ltd, a firm specialising in financial and management consultancy.
Over the years, Seth has advised a wide range of national and international organisations on trade, investment, and strategic management. His expertise in negotiation and international business has made him a trusted advisor across sectors, particularly in West Africa. He is known for his ability to navigate complex regulatory environments and facilitate cross-border partnerships that drive sustainable growth.
Seth played a pivotal role in securing a mutual recognition agreement between AIA and the Institute of Chartered Accountants, Ghana (ICAG), helping to elevate the status of AIA members within the country. His efforts have strengthened professional ties and opened new pathways for accountants in Ghana.
As a member of the AIA Council, Seth brings a wealth of practical experience and strategic insight. He is President of the Ghana Management Committee, where he supports professional development, regulatory engagement, and educational advancement. His leadership helps shape the direction of the profession, ensuring it remains responsive to global trends and local needs.
Seth’s commitment to excellence and his broad international perspective make him a valuable voice on the Council. He continues to advocate for high standards, ethical practice, and inclusive growth within the accounting and finance sectors.

Profile
Hugh McCormack ACA is a Chartered Accountant and Statutory Auditor in the Republic of Ireland, founding and managing a flourishing practice offering professional services to a wide range of clients. He is an experienced and sought after advisor to business management at all levels. Hugh trained with 'Big 5' auditing firm, Craig Gardner, and his areas of expertise are auditing, financial accounting, taxation and the supervision of financial undertakings. He is passionate about representing the interests of AIA members in Ireland.

Tobi Oladipo is a healthcare leader with over a decade of experience working across NHS services in England and Scotland. Currently serving as the Veteran Health Project Lead at South Tyneside and Sunderland NHS Foundation Trust, Tobi has pioneered the development of a region wide Armed Forces Healthcare Service supporting a catchment population of over 430,000 people.
In his role, Tobi has led on strategy, engagement, and service delivery for veterans, service members, and their families - integrating clinical pathways with third sector, voluntary, and social care support. His work has positioned the Trust as a national leader in Armed Forces healthcare provision, earning recognition including Employer of the Year at the English Veterans Awards 2023.
With a strong background as a Specialist Orthoptist, Tobi brings clinical expertise alongside a track record in project management, partnership building, and community engagement. He has developed educational programmes for medical students and junior doctors, authored service expansion business cases, and represented the Trust at local and national forums.
Tobi is deeply committed to inclusive, patient-focused innovation within healthcare, championing the voices of underserved communities including the veteran population. His leadership has contributed to lasting organisational change, informed policy conversations, and helped shape integrated, compassionate services for those who have served.

Eleni Giannopoulou is a highly accomplished lawyer and mediator with over two decades of legal experience across the public, commercial, and international law sectors. Based in Athens, she is the founder of Eleni Giannopoulou & Associates, a law firm specialising in litigation, advisory services, and alternative dispute resolution across a broad range of legal fields, including tax, banking, civil, and criminal law.
Her career spans advisory roles for key public bodies such as the Independent Authority for Public Revenue, the Hellenic Red Cross, and the Directory of Public Material Management, where she also served on the Board. She has also represented clients before state courts, independent authorities, and in arbitration and mediation proceedings, combining deep legal expertise with a strategic, cross-disciplinary approach.
Eleni is a certified mediator by both the Greek Ministry of Justice and the International Mediation Institute (IMI). She is an active member of ICC Hellas, where she chairs the Mediation Committee and contributes to the Tax Committee and Women in Business initiatives.
Fluent in six languages and a frequent speaker and organiser of legal seminars and conferences, Eleni continues to shape legal practice and policy in Greece, particularly in the fields of arbitration, mediation, and international law.

Profile
Philip is a qualified accountant and experienced accounting professional. His personal values reflect those of AIA: opportunity, quality, diversity, accountability and transparency. He is highly motivated with a strong determination to succeed.
Philip leads a dedicated team at the AIA where he has overall responsibility for the AIA’s qualifications, professional standards, reputation, services and corporate responsibility. He reports directly to the Council on the execution and performance of the AIA’s strategy and business plan.

Profile
Nicola leads organisational transformation and oversees a broad portfolio of operational, strategic, and member‑focused initiatives. Her work is closely aligned with AIA’s commitment to elevating professional standards, supporting global members, and expanding education and training pathways. Nicola frequently represents AIA in sector discussions on sustainability, ESG, and the future of the accountancy profession, highlighting the organisation’s partnerships and our efforts to enhance qualifications and CPD offerings for SMPs and SMEs.
Her background includes a degree from Lancaster University, where she studied linguistics and developed strong analytical and communication skills. Alongside her executive career, Nicola contributes actively to community and volunteer work, serving as Club Secretary for Blaydon Harriers and Athletics Club, where she manages governance processes, communication, and organisational planning.

David is responsible for shaping and delivering the AIA’s regulatory strategy and maintaining its international recognition. He works closely with regulatory bodies around the world to ensure that AIA members meet the highest standards of professional competence and integrity. His background includes specialist expertise in anti‑money laundering. David is an active contributor to the wider accounting and compliance community. He regularly engages in thought leadership on topics such as transparency, Companies House reform, and economic crime, and has published several articles addressing key regulatory developments.
He has also served as a speaker at major industry events including Accountex, where he provides insights on AML expectations and future regulatory trends. David is a Professional Member of the International Compliance Association and has held roles judging professional awards, reflecting his standing within the sector.

Carl leads AIA’s global sales, marketing, and communications strategy, strengthening the organisation’s visibility and engagement across international markets. His work spans membership growth, qualification promotion, brand development, and partnership management, helping AIA support accountants and finance professionals worldwide.
He oversees a wide range of activity including digital marketing, editorial direction for International Accountant magazine, major events, and campaigns that promote AIA qualifications and CPD. Carl also plays a key role in developing collaborations with training providers, academic institutions, and industry partners to expand AIA’s reach and create new pathways into the profession.
Carl supports AIA’s broader digital and member‑engagement priorities by ensuring clear, consistent communication and effective content that speaks to the needs of students, members, and global partners. His approach focuses on strong messaging, accessible information, and measurable impact.

The Constitution of the Association covers the rights and obligations of Members of the Association and also gives a structured framework for the governance processes of the Association. The Constitution is split into the following separate documents, which come together as one to form the regulatory framework under which the Association operates:
The Council Terms of Reference provides an easy reference interpreting the formal requirements set out within the Constitution.
You can access a copy of the Constitution and Terms of Reference at the foot of this page.
The AIA Constitution sets out the role, responsibilities and rules of the Council.
AIA committees are underpinned by the following key principles:
Upcoming Council Meeting - TBC
The AIA Council delegates its powers in the running of the Association to the following committees:
All applications for admission to membership are scrutinised by the Applications & Membership Committee and the Committee satisfies itself as to the qualifications, professional experience, standing and general character of every applicant in line with the Constitution and entry requirements.
Chair: Shahram Moallemi
The Finance Committee is responsible for dealing with all matters relating to the accounts and financial affairs of the Association, the sanctioning of its expenditure and ensuring sufficient funds are maintained to enable the development, delivery and award of qualifications.
Chair: Shahram Moallemi
The Qualifications Committee is responsible for the examinations of the Association including written examinations, practical training, study requirements, the conduct of examinations and compliance with statutory requirements.
Chair: Phillip Ford
The AIA Exam Board is responsible for reviewing candidate profiles and exam scripts relating to AIA examinations and receiving the marks for each candidate alongside reviewing performance and making recommendations to the Qualifications Committee.
Chair: AIA Chief Examiner
The Association's Law & Parliamentary Committee is responsible for dealing with all matters relating to Bills and proposals before Parliament or legislative assemblies in any jurisdiction, and all proposals made or actions taken by any Government Departments affecting the interests of the members of the Association as a whole, including legal matters.