• The Global Accounting Alliance (GAA) is the formalization of an informal group (Chartered Accountants Group of Executives plus the United States and Hong Kong — CAGE+2) that existed for many years. The group, which consists of the CEOs of nine leading national accounting institutes, shares trends, information and work products.  The group formally organized itself in 2006 and is currently considering additional member institutes for the first time.
  • This alliance of leading professional accountancy bodies in significant capital markets was created to promote high-quality services, share information and collaborate on important international issues. 
  • Founding members include:
    • The American Institute of Certified Public Accountants (AICPA)
    • The Canadian Institute of Chartered Accountants (CICA)
    • The Hong Kong Institute of Certified Public Accountants (HKICPA)
    • The Institute of Chartered Accountants in Australia (ICAA)
    • The Institute of Chartered Accountants in England and Wales (ICAEW)
    • The Institute of Chartered Accountants in Ireland (ICAR)
    • The Institute of Chartered Accountants of Scotland (ICAS)
    • The New Zealand Institute of Chartered Accountants (NZICA)
    • The South African Institute of Chartered Accountants (SAICA)
  • The primary focus of the GAA is to work with key regulators as they deal with international issues, jointly develop materials to address emerging issues and elevate private company issues. The GAA’s objective is to support the International Federation of Accountants’ (IFAC) role as the voice on international issues. The GAA will provide a forum for top tier institutes to develop positions for more effective advocacy to IFAC.
  • The GAA will promote the top tier brands (CPA and CA) serving major capital markets and international business by promoting high-quality services and highly qualified professionals.
  • The AICPA has approximately 6,500 members overseas, and the GAA will research ways to support each other’s international members, such as the GAA Passport to Member Service described below.
  • Stephen Harrison, recently retired former CEO of the Institute of Chartered Accountants in Australia, is the GAA’s part-time CEO.
  • The GAA will function primarily through meetings held in conjunction with already scheduled international meetings and through monthly conference calls.

GAA Passport to Member Service

  • One of the first accomplishments of the formalized group is the GAA Passport to Member Service, an agreement under which GAA institutes provide certain benefits to members of other institutes in the GAA while they are visiting and working in a GAA-represented country.
  • October 2006 CPA Letter article:

AICPA members on assignment overseas in England and Wales, Scotland, Ireland, Canada, Australia, New Zealand, South Africa and Hong Kong are eligible to receive benefits, such as attendance at education programs, electronic newsletters, and Technical Hotline and library services at local member rates from the accounting institutes in countries represented in the Global Accounting Alliance. Visitors to the United States who are members of institutes in the GAA are eligible to receive similar AICPA member benefits. Details and contact information for the AICPA and other institutes are available at

AICPA Staff Contacts:

  • General GAA activities - Gary Scopes, Director, International Relations,,  212/596-6048
  • GAA Passport Program - Fran Gowdy, Internal Service Coordinator,, 919/402-4102

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