Learn about the practical value of membership in the Emirates Association of Accountants and Auditors: CPD programs, the path to obtaining the UAE Fellowship, the rights and duties of members, and investigation and disciplinary mechanisms. A comprehensive guide based on official sources.
Association Membership – Your Gateway to Professional Excellence
In light of the rapid development of the accounting and auditing profession in the UAE, professional affiliation is no longer just an administrative measure, but a strategic necessity for the aspiring accountant and auditor. The Emirates Association of Accountants and Auditors is a leading professional platform that offers its members more than just a membership card, as it provides them with an integrated path to professional development, from mandatory training programs (CPD) to obtaining the Emirati Fellowship, which has become a recognized criterion for professional competence in the country.
First: The Association’s Platform – An Integrated Professional Community
The Emirates Association of Accountants and Auditors was established by the Ministerial Resolution No. 227 of 1997 on the establishment of a professional accounting organization in the country, and it operates as a voluntary non-profit professional organization. The association has a diverse membership that includes accountants, auditors, professional offices, and students, and members provide a wide range of professional services such as accounting, auditing, VAT consultancy, economic core requirements (ESR), financial management, internal auditing, legal services, and accounting education.
The three membership classifications
Membership is divided into three main categories:
| Category | Definition | Annual Fees |
| Basic Member | Founding members and anyone who joins later after the conditions are met | AED 1,260 |
| Beneficiary Member | A natural person joins to benefit from services and programs | AED 315 |
| Fellow Member | A member who meets the requirements for a professional associate certificate | AED 1,050 |
General Conditions of Membership
The Society shall meet the following requirements in all categories of membership:
- The applicant must be at least 21 years old.
- Good conduct and behavior, and the absence of criminal judgments that violate honor or honesty.
- Residency in the UAE for a minimum of 3 years (for non-nationals).
- Bachelor’s degree in accounting or auditing, or a financial or administrative specialization that includes 15 credit hours in accounting, according to Ministerial Resolution No. 109 of 2022.
Second: Continuing Professional Development (CPD) Programs
The Continuing Professional Development (CPD) system is one of the main pillars that the association provides to its members. According to the association’s profile on the International Federation of Accountants (IFAC) website, the association shares the responsibility of implementing the requirements of continuous professional development with the Ministry of Economy.
Current CPD Requirements
The Ministry of Economy requires all licensed auditors to complete 30 training hours per year, of which 12 hours are provided by the association specifically in the following areas:
- International Financial Reporting Standards (IFRS)
- International Auditing Standards (ISA)
- Local Laws and Taxes
Future Development Plans
The Society plans to integrate the requirements of International Education Standard 8 (IES 8) into the CPD program to meet the needs of members who work as partners in audit firms. The Society is also working on a new qualification for entry-level levels by developing the “Accounting Technician” exam to expand the membership base.
Third: Emirati Fellowship – A National Criterion for Professional Competence
The Emirati Fellowship is the approved professional track to obtain a license to practice the auditing profession in the UAE, in accordance with the Ministerial Resolution No. (2-111) of 2022.
Requirements for the Fellowship (for new applicants)
According to the conditions published on the official website of the Society, the following must be met:
- Valid membership in the association prior to the date of submission of the application.
- Academic Qualification: Bachelor’s degree in Accounting, or Bachelor’s degree in another discipline with 15 credit hours in accounting from a university accredited by the Ministry of Education.
- Pass three tests with a minimum score of 60% each:
- Accounting Standards Testing
- Audit Standards Test
- Legislation and Tax Testing
Available Exemptions
According to the ministerial decision, holders of professional certificates issued by the following bodies are exempted from the first and second exams, while continuing to pass the legislation and tax exams:
- American Institute of Certified Public Accountants (AICPA)
- Chartered Institute of Accountants of England and Wales (ICAEW)
- Association of Chartered Certified Accountants (ACCA)
- Canadian Professional Accountants (CPA Canada)
- Chartered Chartered Accountants Australia (CPA Australia)
- Saudi Organization for Certified Public Accountants (SOCPA)
Procedures for obtaining the fellowship
The journey to obtaining the fellowship can be summarized in the following steps, according to the published information:
- Create an account on the Society’s website.
- Apply for membership (beneficiary category) with a copy of your passport, Iqama card, Emirates ID, personal photo, and professional qualification certificate.
- Certificate equivalency from the Ministry of Education (if it is from a university that is not accredited in the UAE).
- Register for the fellowship program through the website.
- Register with ACCA to study the three subjects (Taxation and Legislation, Auditing, Financial Reporting Standards) and pass exams at British Council centres.
- Submit ACCA certifications to the association for review and audit.
- Receive the certificate after paying the prescribed fees (AED 525).
Keeping the Fellowship in Effect
To maintain the validity of the certificate, holders are required to complete 30 hours of Continuing Professional Education (CPE) per year, submit a renewal application before the certificate expires, with proof of completed hours and payment of prescribed fees.
Fourth: Members’ Benefits and Rights – An Integrated Framework
Member Rights by Category
The official website of the Society specifies the rights of each category of membership as follows:
The Core Member shall have the following:
- Attending and voting at the General Assembly meetings.
- Nomination and election to the Board of Directors or Committees.
- View financial statements and annual reports.
- Submit proposals and initiatives.
- Benefit from approved services and programs.
- Eligibility for the fellowship after meeting the requirements.
The beneficiary member shall have the following:
- Benefit from approved services, programs, and benefits.
- Attending public events and activities.
- Get a special membership card.
- Obtaining additional privileges or discounts as per the decisions of the Board of Directors.
- Eligibility for the fellowship after meeting the requirements.
The Fellow enjoys the following:
- Benefit from the professional benefits and programs of the fellowship category.
- Enjoying the professional privileges granted to holders of fellowship certificates in accordance with Ministerial Resolution No. (2-111) of 2022.
Duties of Members
Common duties for all categories include:
- Compliance with regulations, regulations and legislation.
- Meet financial obligations on time.
- Maintaining the reputation of the association and the confidentiality of information.
- Notify the association of personal changes within 15 days.
- Avoid conflicts of interest.
Fifth: Investigation and Disciplinary Mechanisms – Protection of the Profession and Members
Within the framework of the Association’s keenness to control the quality of professional practice, the Membership Investigation Committee was established in April 2023, under the organizational powers granted by the Ministerial Resolution No. (111-2) of 2022.
This committee is responsible for considering complaints filed against members for violating the association’s articles of association or other policies. The committee is composed of members appointed by the board of directors for a term of three years, and has the power to investigate complaints and impose disciplinary penalties up to a public warning or suspension or termination of membership.
Association Membership – Investing in Your Career
Joining the Emirates Association of Accountants and Auditors is not just a routine procedure, but a strategic step towards building a promising career path. Through Continuing Professional Development (CPD) programs, clear pathways to the UAE Fellowship, and an extensive professional network, the Society provides its members with a stimulating environment for growth and excellence.
Whether you’re a recent graduate accountant aspiring to build a solid foundation for your future career, or an experienced auditor looking to strengthen your niche and recognize your competence, the association provides you with the support and tools you need to achieve your goals.For inquiries about membership and fellowship programs, please contact us
