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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.
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 are responsible for the overall governance of AIA and its affairs and are supported and advised in their work by a number of committees.
Shahram has a thriving accountancy practice; one of the most respected firms in West Sussex. With a national client base, the practice specialises in healthcare, media, and entertainment. Shahram prides himself on providing a bespoke and supportive service for clients.
He has an expansive knowledge of business development, accountancy, and taxation. His problem solving and systematic approach stands him in good stead in his role as Chair and President and his wealth of knowledge of growing and developing a successful business brand has been invaluable.
Shahram has always felt it important to give back to the community, something that stemmed from his father. He supports an orphanage in the Middle East, providing financial assistance on a monthly basis to help them with their learning development. Closer to home, Shahram and the firm work with the local church to provide after school clubs, offering a safe environment for children, an initiative which has grown from five children to over 40 regularly attending with their continued support.
As a Finance Director with vast experience in television production, Linda has held various roles at the BBC, ITV, Endemol Shine UK, and other independent production companies.She has been involved in such diverse productions as The Antiques Roadshow, I’m a Celebrity – Get Me Out Of Hereand The Great British Bake-Off.
Linda joined Wildstar Films in 2018 when it was a start-up independent production company employing four staff and has helped grow the business to one now employing over 160 staff, and with a turnover of £35m. Her expertise lies in management accounting and reporting, but she is also proficient in financial reporting, auditing, and taxation. Linda is part of the senior management team and leads on finance and business planning. She brings this breadth of financial and commercial ability to her role on the Council.
Linda works with a charitable organisation set up by Wildstar Films to train indigenous women to become highly skilled filmmakers within their own countries, to better address the imbalance of skills and opportunities of women in the industry. She is a keen rugby fan and a season ticket holder at Bath Rugby.
Phillip manages a successful accountancy practice in Manchester, offering a personalised service to business owners, from start-ups to larger companies, and individuals. His client portfolio includes local, national, and international clients. Phillip specialises in accounts preparation, taxation services, and business development. He qualified with PricewaterhouseCoopers and was previously a director at Tenon Accountants.
He is an expert in taxation and frequently represents clients at tax tribunals. He leverages this expertise on behalf of AIA, representing the Association on the HMRC Joint VAT Consultative Committee (JVCC). His expertise makes him detail oriented and he brings an analytical and logical approach to addressing issues and proposing solutions.
Philip is a great sportsman, he has swam competitively in the past, nowadays his passion is following the Premier League. He believes in giving back to his local community and charity, and helps the elderly complete their tax returns free of charge.
Ranjana is Founder and Director of rba Equality and Diversity, which focuses on mainstreaming Equality, Diversity and Inclusion by creating ‘safe spaces’ for open and honest dialogue between individuals, be they staff, strategic leaders, volunteers or local politicians. She has over forty years of experience in the field of Equality, Diversity and Inclusion, having worked across public, private and voluntary sectors over this period of time.
Ranjana holds the position of the Chair of the Board for The Road to Recovery Trust, Newcastle upon Tyne, which is a charity that supports people on their journey of recovery from addictions. The Trust was the winner of the 2021 3rd Sector Award given by Asian Business Connexions.
Ranjana was awarded an MBE for work with the police and BME communities in Tyne and Wear and Northumberland in the January 2014 Queen’s Honours List.
She has been on many Boards and committees and including Chair of the Northumbria Police Strategic Independent Advisory Group (currently); was Co-Chair of the NE CPS Scrutiny Panel for Racist and Religious Hate Crime; PCC Independent Member for Police Misconduct Panels (currently), Chair of the NE Counter Terrorism Advisory Group (currently) and Co-Chair of Young People in Conversation (currently). She was a government appointed Commissioner for the Women’s National Commission for 4 years and has been a Lay Member of Employment Tribunals since 1999. She is a founder member of The Angelou Centre and The National Black Police Association.
In 2009, she was awarded a Lifetime Achievement Award for her contribution to Equality and Diversity by CULTURES CIC; in 2012 she was shortlisted for an Asian Women of Achievement Award for her contribution to public service. She was named as a Social Changemaker in 2020 by the Northern Asian Powerlist. She has been added to the 2022 Northern Power Women List by Northern Power Women.
George is Managing Director of G Josephakis Audit Ltd, a firm of Certified Public Accountants in Cyprus, specialising in auditing and assurance, corporate and personal taxation, business consulting and accounting. George trained as an accountant in London and has significant experience of working in commercial organisations both in the UK and Cyprus before establishing his own practice.
He is an expert in anti-money laundering and is a member of the International Compliance Association. Expertise which has been invaluable in his role as Chair of the Regulatory Oversight Committee, which deals with scrutiny, oversight, and review of AIA’s regulatory requirements as a recognised supervisory body under the Money Laundering Regulations.
George also acts as President of the AIA Branches in both Cyprus and Greece, and is actively involved in the efforts to further AIA’s recognition in Greece.
He is a member of the European Federation of Accountants and Auditors for SMEs (EFAA) Digital Working Group.
Sharon is Managing Director of Global Enterprise Links (GEL), Chair of the Chair of the Northern Asian Power-group Policy Think Tank, which is an independent policy and advisory Northern based body and one of the founding members of Yorkshire Asian Business Association (YABA), a voice for the Yorkshire Asian Business community on a regional, national and international level.
Through her various roles she is committed to creating pathways towards prosperity and the transformation of society and creating a better environment for business, economic growth, and international trade.
As part of her role for Northern Asian Power she project managed the creation and production of the Northern Asian Power list report, which celebrates the contribution and impact of British Asians in every corner across the north of England.
Sharon is the founder of Global Diversity Hub, a charity that supports socially excluded people to improve their lives through digital, focusing on creating employment opportunities and supporting financial independence.
Alongside all her business commitments, she is also currently studying for a MSc in Strategic Leadership at Newcastle University.
In 2023, Sharon was awarded an OBE for her services to international trade.
John’s experience is in public practice, initially working for several large accountancy firms dealing with all types and sizes of business. He set up The Accountancy Practice in 1998 with the aim of creating an independent practice which was friendly, approachable, jargon free and cared about SMEs.
He brings his extensive business skills to the Council, as well as previous experience in governance roles, acting as a ‘critical friend.’ Giving him the skills to bring the right balance of challenge and support to his role. He is not afraid to address difficult issues and challenge the status quo and recognise opportunities to do so.
John has built a practice that is at the heart of the community in Royston, Hertfordshire, taking a unique approach, including offering grants to local individuals and start-up businesses, that has earned a number of finalist positions in regional and national business awards, including The Accounting Excellence Awards and The Federation of Small Businesses.
Rebecca is a director of Hossain Moorehead Ltd, a firm of accountants in Manchester. Originally established in the 1970s, many of their clients have stayed with the practice for decades. The firm has a wide ranging local and national client base with a particular specialisation in the hospitality sector and offers general accountancy and taxation services, as well as business growth advice.
Rebecca is a qualified accountant and also holds a solicitor's practising certificate, having worked for a number of years in all aspects of commercial and residential property, landlord and tenant litigation. Her background gives her a strong commercial acumen, as well as excellent communication and creative problem solving skills. She is in a unique position to advise the Council.
In her personal time Rebecca is a keen horse rider and a member of The Arab Horse Society.
Prior to joining Wilson Stevens as partner, Dee has worked in a number of accountancy practices, including leading a team of accountants at a top 20 firm. At Wilson Stevens, a firm of accountants and business advisors based in the City of London, he is responsible for a broad portfolio of their clients including personal tax, SMEs, and sole traders.
He brings comprehensive leadership and business development insight to the Council. A qualified Taxation Technician, as well as an International Accountant, he has an in depth knowledge of tax and is analytical and approachable. Dee has strong people and leadership skills and excels at building strong relationships.
Dee is a fan of all sports, especially golf, which he enjoys playing at every opportunity. He is involved with his local community and local golf club, Foxhills Golf Club, where he was the Captain in 2018. A team player, he is well equipped to provide constructive challenge and empower and motivate others.
Kim runs two busy SMPs in Nottinghamshire, offering services to SMEs, individuals with complicated tax issues, sub-contractors, sole traders, partnerships, limited companies, and new businesses. She has a wealth of expertise in advising businesses and individuals and helping to grow their profits and is passionate about her work and clients.
She is detail oriented and approaches all activities with a critical mindset, giving her excellent problem solving skills, which will be of benefit to her role on the Council.
Kim plays an active and positive role in her local community, sponsoring a youth football team and CDH Racing, a family team competing in the British Supersport Championship. Kim also founded the Birds On Bikes (BOBs) organisation. BOBs raise money for charity every year, with a sponsored motorcycle ride from Edinburgh to Wales. BOBs has had a national impact, having raised over £50,000 for Breast Cancer, Macmillan nurses, CLIC Sargent and Help for Heroes.
Peter is CEO and Founder of Triple Bottom Line Accounting, a UK based digital practice providing a range of services to SMEs; including accounting, taxation, management accounting, sustainability advice and financial control and direction.
In addition to leading the team at Triple Bottom Line Accounting, Peter is Associate Professor at the Norwich Business School at the University of East Anglia. He has an MSc in Economics and a Doctorate in Education from the Institute of Education at UCL. His thesis paper Powerful Knowledge in Accounting Education, focused on how accounting education needs to develop for the future.
Since achieving the Doctorate in 2021 Peter has been focusing on how Accountancy and Accountants need to change to face the challenges of climate change, biodiversity loss, responsible purchasing & supply and the related economic & social change.
Gloria started her accountancy practice to help small and micro businesses to understand their finances and help them grow their business. Dubbed “The Queen of Profit” by her clients, Gloria has focused on increasing her knowledge, expertise, and abilities to help small business owners. Her firm is located near Glasgow.
The practice is multi-award winning, being named The Most Innovative Small Accountancy Practice in the UK and Most Innovative Business Advisers in the UK, along with winning the AVN Changing Lives Award. Gloria has also been featured in The Business Owner's Guide to the UK's Best Accountancy Practices, as well as The Most Inspiring Accountants in the World. She brings this innovative and successful approach to her role on the Council.
Gloria has helped many small businesses to become sustainable and help them grow which in turn helps their local economy. She is an expert on Pricing and runs webinars and workshops on this subject as well as other business topics.
Les runs a busy accountancy practice with a varied client portfolio based in Kent. He has accumulated a vast amount of knowledge of accountancy, taxation, and business advisory services, working with enterprises of different sizes and sectors.
He also has extensive experience in managing several small businesses, employing staff in retail outlets, and selling and purchasing from both home and overseas markets. His varied commercial knowledge complements his accounting and finance skills and gives him a unique insight to his Council role. He is an Honorary Professor Accounting and Finance and Academic advisor for Shanghai Lixin University of Commerce.
Les has previous involvement in governance roles, working as a company secretary for a large housing association and acting as chair to the board of governors of a local school. He holds a third dan black belt in Judo and a first dan black belt in Karate and Mixed Martial Arts and has run several martial art clubs teaching these disciplines.
Venetia is highly skilled in all areas of company secretarial, legal, and corporate governance functions, particularly in multi-national, multi-facility environments. She is the founding partner of VC Associates, a consultancy providing company secretarial, company law and corporate governance services.
She has worked for Boards of all levels, from listed companies through to small family owned businesses. She is a strong advocate of promoting good corporate governance and has worked for a number of PRA/FCA (and previously FSA) regulated businesses in the financial services sector and large charities, sorting out governance issues, as well as legal and company secretarial issues. Her background in corporate governance has made her an invaluable asset to the AIA Council.
Michael’s background lies in the banking sector and financial control, and he began his finance career working for Chase Manhattan Bank. A Citibank trained AAMTU banker, he was VP of the Bankers Trust for three countries. His particular areas of expertise are trade banking, forensic investigation, risk management, compliance, governance, and anti-money laundering, as well as corporate social responsibility and ethics. He is a lead partner in an advisory firm based in Singapore.
He has extensive experience of serving on boards, following his time as auditor of the United Nations Association of Singapore (UNAS), he subsequently served as a board director. He serves on the board of the London Institute of Banking and Finance (APAC) Pte Ltd in Singapore and on a number of other advisory boards, including Singapore Chung Hwa Medical Institution, one of the largest TCM enterprises in ASEAN.
Michael is well respected in his field and is often invited to participate in leadership discussions and dialogues, and at events such as ACCA and Career Fair (Ministry of Education, Singapore). He has been a judge at a number of SME awards events in Singapore, like Shidai Caizhi (Fortune Times PL ) and Brands for Good (IP & MayBank). He received an appreciation award for his contribution to the UNAS Model United Nations Preparatory Conference.
Seth has extensive knowledge of finance and management, currently acting as Managing Director of First Corporate Options Ltd, a management, financial, investment and ICT consultancy, procurement and indenting agency; Weightron International Ltd, the West African representative company of Weightron Bilanciai Group, Europe’s largest weighbridge manufacturers; and Viset Unag Consult Ltd, a financial and management consultancy. Seth advises national and international companies on trade, investment and general management. He is a skilled negotiator and is experienced in international trade and management.
KS’ expertise lies in business and finance. As previous Executive Director of East Rise Corporation Limited, a company operating in the mining industry, trading in certified non-conflict African minerals, KS was responsible for the company's finance and logistics operations in Hong Kong and Africa, as well as for sales to the Chinese market.
KS has extensive commercial experience, gained in Hong Kong and New Zealand, managing large national and multinational organisations. His knowledge of management has been of particular benefit, as well as his experience as a non-executive director for Easyknit International Holdings Ltd, a company listed on the Hong Kong stock exchange.
In addition to his role on the Council, he is an active member of the AIA Hong Kong Branch, supporting the Branch's activities and AIA members in the region. KS is also involved with local primary, secondary and tertiary education institutions in an advisory capacity.
Hugh is a registered 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.
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.
Doreen is an experienced professional who heads up the AIA Corporate Governance system, ensuring the constitution and bye-laws are enforced.
Doreen formerly held positions within the Civil Service and Water Authority, following a number of years as a secondary school teacher.
AIA Constitution and Terms of Reference
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:
Memorandum of Association
Articles of Association
Code of Ethics
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.
Committees of the Council
The AIA Constitution sets out the role, responsibilities and rules of the Council.
AIA committees are underpinned by the following key principles:
Selflessness – members should take decisions in terms of the public interest and not in order to gain financial or other material benefits for themselves, their families or friends.
Integrity – members should not place themselves under any financial or other obligation to outside individuals or organisations that might, or might be perceived to, influence them in the performance of their official duties.
Objectivity – in carrying out the Association’s business, including awarding contracts and recommending individuals for rewards and benefits, members should make choices on merit.
Accountability – members are accountable for their decisions and actions to the Association’s membership and the wider public and must be submitted to appropriate scrutiny.
Openness – members should be as open as possible about the decisions and actions that are taken. Members should give reasons for their decisions and restrict information only when the wider public interest clearly demands.
Honesty – members have a duty to declare any private interests relating to their appointments and to take steps to resolve any conflicts arising in a way that protects the public interest.
Leadership – members should promote and support these principles by leadership and example.
The AIA Council delegates its powers in the running of the Association to the following committees:
Applications & Membership Committee
Applications & Membership Committee
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.
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.
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.
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.
The Association's Technical Committee is responsible for monitoring and discussing key technical developments in the accountancy profession and the financial world, as well as formulating AIA's views on government consultation documents and commenting on the regulation of the profession.
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.
AIA operates an independent complaints, monitoring and disciplinary function in the public interest.
Individuals cannot be a member of more than one of the Investigations Committee, the Disciplinary Committee, the Appeals Committee, the Practice Compliance Committee and the Practice Compliance Appeals Committee.
Practice Compliance Committee
Practice Compliance Committee
The Practice Compliance Committee deals with all matters concerning:
the monitoring of the compliance by Members and Firms in their public practice with the Association’s Articles, Bye-Laws, Regulations and Code of Ethics, relevant accounting and auditing standards and relevant regulatory and legal requirements;
provision of returns, statements and information necessary for monitoring the Members’ public accounting and reporting work; and
the monitoring of members in industry, commerce, public service or employed in public practice.
The Committee can require remedial action to be taken by a Member, or a Firm in the case of non-compliance with a Regulatory Requirement.
Where there is failure to meet a Regulatory Requirement the Committee in addition to requiring remedial action to be taken within a specified period can:
impose a penalty by way of a fine;
revoke or suspend a Practising Certificate pending the outcome of disciplinary proceedings;
impose a condition or restriction relating to a Practising Certificate, and/or refer the failure to the Disciplinary Committee for further action.