Find Accountancy, Audit and Tax expertise in Samoa


The accountancy and audit market is dominated by small local firms; there are no local affiliate firms of major international accounting networks. Financial reporting requirements are as set by the Samoa Institute of Accountants and/or by the Companies Act 2001 or the specific provisions in the Public Finance Management Act 2001 for public bodies. The Samoa Institute of Accountants requires companies that are audited to follow either the International Financial Reporting Standards (IFRS) or other internationally accepted accounting frameworks. In 2011 the Institute approved the use of IFRS for small and medium sized enterprises. In terms of resolving insolvency, Samoa comes 145th out of 183 countries according to the World Bank Ease of Doing Business Index (2011).

Accountancy, Audit and Tax organisations in Samoa
Samoa Institute of Accountants