ABWA - Association of Accountancy Bodies in West Africa

IASB - International Accounting Standards Board

ICAG - Institute of Chartered Accountants, Ghana

ICAN - Institute of Chartered Accountants of Nigeria

IFAC - International Federation of Accountants

PAFA - Pan African Federation of Accountants

PAO - Professional Accountancy Organisation

SMOs - Statement of Membership Obligations


In this Constitution: A duly constituted meeting is a Council or Executive Committee meeting (a) for which due notice has been provided to the appropriate members, or for which notice has been waived in accordance with the Bye-laws, and (b) at which a quorum of the members, has been established.

All Sections and Articles Note: All references in this Constitution refer to the provisions of this Constitution, unless otherwise stated.

Bye-laws means the Bye-laws of ABWA as approved by the Council of ABWA in accordance with the provisions of this Constitution.

Congress means a gathering of delegates of member bodies, friends and invited guests for the exchange and dissemination of professional knowledge and views.

Council means the Council of ABWA.

Council Meeting refers to both an Ordinary Meeting and Special Meeting of the Council.

Delinquent Member Body means a member body that has failed to pay its financial contributions within three months of the date that such contributions fall due.

General Assembly means a General Assembly of ABWA held on the occasion of every Congress.

Good Standing means that the member body, associate or affiliate, as the case may be, which has not been suspended.

Member Body means a professional accountancy organization that has been admitted by the Council to ABWA.

Suspended Member Body means that although not in good standing, such member body continues to retain its status as a member body but shall not be entitled to the rights and privileges of a member body.

Statements of Membership means requirements established by IFAC and adopted by ABWA for Obligations full members and associates to promote, incorporate and assist in implementing international standards issued by IFAC and IASB.


We, the members of the Association of Accountancy Bodies in West Africa, which was inaugurated in 1982 as a regional organisation for the accountancy profession in West Africa, registered as a body corporate in 1994 in Nigeria, with its corporate headquarters located in Abuja, Nigeria, having recognized that the Constitution under which we have been operating is no longer adequate; having realized that in order to better serve our purposes at this stage of our development we need a new Constitution, do hereby resolve to revise the Constitution under which we presently operate.