To provide an organisation for ASEAN Accountants for the further advancement of the status of the profession in the region with the view to establishing an ASEAN philosophy on the accounting profession.
AFA composed of two types of membership. The Primary Members of AFA the national organisations of accounting profesionals representing countries within the territorial jurisdiction of ASEAN and must be the recognised national accounting body of that country created under specific statue or regulation of that particular country, or failing which, the recognised national regulatory organisation of accounting professional in the said country. The Associate Members are the internationally recognised Professional Accountancy Body (PAO) of accounting professionals of any ASEAN countries or other countries which are friendly to and supportive of the aspirations of ASEAN, even though they may be outside the territorial jurisdiction of ASEAN.
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