The General Assembly which is the supreme organ of the institute shall consist of all its full members who completed their accountancy studies and gained the required working experience. The General Assembly will be responsible to elect governing council members except government appointees, approve and amend the constitution and code of conduct, and appoint and remove external auditors for the institute.

The Accountant’s Act -pending approval of the government- as well as the institute’s constitution and by-laws shall make up the legal and regulatory framework, clearly defining decision rights and accountabilities of the Accountancy Body and governing the profession. It will be best practice for institute to function autonomously and independently in order to execute its constitutionally mandated responsibilities and serve the public interest.

The council shall comprise of seven (7) elected professional accountants members including the chairperson and the vice chairperson, and five (4) government appointed members. The appointed members shall be: The Auditor General (and ex-officio member), one person from the Ministry of Finance, one member from the Ministry of Education (higher Education), and one member from the Central Bank of Somalia.
The council/board is accountable to the General Assembly and provides strategic leadership and oversight to the PAO to ensure achievement of objectives and effective operation. It usually approves the PAO’s strategy and general policies, and monitors the implementation of that strategy.
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The management shall be responsible for the day-to-day operations of the institute. It will be headed by a Chief Executive Officer (CEO) appointed by the council who will fulfil a leadership role, directing the organization’s achievement of its strategic objectives. The CEO will be strategic partner of the council and will report on the implementation of policy and strategic issues, operations and performance against strategic objectives. To enable the CEO function efficiently, he/she will recruit a secretary and other administrative staff.
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