Certified Professional Accountants Afghanistan (CPA Afghanistan) is the regulatory body in Afghanistan responsible for regulating all Audit Firms and Professional Accountancy Services. CPA Afghanistan officially started its operations from March 2018 as directed and instructed by H.E Mohammad Ashraf Ghani, the President of the Islamic Republic of Afghanistan and enactment of CPA Law in March 2017.
CPA Afghanistan’s Law, Regulations, Circulars, Policies and Procedures identify the requirements for membership.
Only a member of CPA Afghanistan can be appointed as an external Auditor (Registered Auditor) of a company under CPA Afghanistan Law Article 5 and 9.1. Members are designated as Certified Professional Accountants (CPA).
CPA Afghanistan has developed qualification pathways where after assessment the memberships will be awarded.