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There are very few accountants in Tuvalu and a virtual absence of firms. The country’s few accountants are in-house affiliates to local corporations such as the Telecoms Company and the Tuvalu Philatelic Bureau. Public sector audits are performed by the government audit office which is home to the auditor general and the senior auditor. The Companies Act (2008) stipulates that companies must appoint an auditor to prepare a financial report on an annual basis. There is partial adoption of the International Financial Reporting Standards (IFRS) with some companies and entities complying with the guidelines but with no obligation to do so.