1. The objectives of the ASEAN Accounting Education Workgroup (AAEW) is to provide input to and empower higher education accounting programs across ASEAN. It has a vision to become an official platform for development of ASEAN higher education accounting programs, enhancing their abilities to produce graduates who can compete in the global accounting markets. It is to further support business and the accounting profession development in the ASEAN Economic Community through advice on matters of relevance to accounting education.


  • The AAEW composes of Individual Members and Representatives from organisations in ASEAN countries.


  • The AAEW Chair is an individual, elected by the AAEW from its members, who shall perform the roles and assume the responsibilities from time to time specified by the AAEW with the approval of its members.


  • The charter of the AAEW is approved by its members. The AAEW members also approve the AAEW operating procedures for appointing or reappointing Individual Members and Representatives of Member Organizations. The AAEW may periodically review the terms of reference of the aforementioned operating procedures.

The AAEW members approve the appointment of the AAEW Chair.

The AAEW accepts the appointment of a proposed new Member Organization, and its nominated Representative(s) or an Individual Member, to the AAEW. The appointment should outline the reasons why the AAEW considers the proposed new Individual Member or the Member Organization an important addition to the membership of the AAEW.

When an existing Member Organization changes its Representative(s), the AAEW secretariat must be notified before the next schedule meeting and provides the AAEW members with information about the new Representative(s).

Minutes of the open and closed sessions of the AAEW meetings are sent to AAEW members within the fourteen days of the scheduled meeting.


There are two classes of membership : Member Organisation and Individual Member.

Individuals, natural persons, who are accounting educators or individuals who are interested in the development of accounting education across ASEAN can apply to be Individual Member of AAEW.

Organizations that are interested in the development and maintenance of high-quality international accounting education practises for higher education institutions in ASEAN can apply to be Member Organisation. Organizations include Institutions of Higher Education, Accounting Professional Bodies and Other Institutions or Organisations that are involved or interested in higher education in accounting.

The membership should provide, to the extent practicable, a balance of geographical representations from ASEAN countries.

The various rights and responsibilities ascribed to Member Organizations and their Representatives, and Individual Members apply equally.

Nominations of Member Organizations and of their Representatives, and Individual Members may be submitted by AAEW members. Representatives or Individuals should be knowledgeable about accounting education and have a recognized interest therein. 


The Member Organizations and Individual Members are appointed for a renewable term of three years.  Membership fees may be applicable.

The AAEW Chair is appointed as Chair for a term of two year, renewable once.  Thereafter, the Chair will work with the members to appoint office bearers which may include Vice-Chairmen, Honorary Secretary and Treasurer.

Continuity of representation on the AAEW for Member Organization is expected; however, Member Organizations, with the prior permission of the AAEW Chair, may send other Representatives to a AAEW meeting to be better able to contribute to discussions of the particular issues under review.

Where necessary, a Member Organization may replace existing Representative(s) by another Representative(s). The suitability of the proposed new Representative(s) is considered by the AAEW Chair.

Individual Members and Representatives from Member Organizations who did not attend two consecutive meetings may be asked to stand down from the AAEW.


To ensure the AAEW operates efficiently and effectively, the following specific operating procedures are adopted.

Meeting Details

The AAEW Chair assumes the chairmanship of any meeting of AAEW at which he or she is present. In the absence of the AAEW Chair, the AAEW Vice-Chairman will act as chair and, if no Vice-Chairman is available, the members will appoint an interim chair from amongst themselves. Such appointment of an interim chair is valid only for the duration of the meeting in question.

Generally, two AAEW meetings are held each year, however, additional meetings may be convened at the discretion of the AAEW Chair. The Representatives, Individual Members and other meeting participants, are notified of meeting dates well in advance.

Meeting Agenda and Papers

The AAEW Chair, in appropriate consultation with the AAEW members, sets the agenda for a AAEW meeting.

A typical AAEW meeting agenda includes discussions of:

  • Emerging issues or practices in accounting education;
  • Current ASEAN accounting education projects; and
  • Other matters of relevance to the activities of the AAEW identified by the AAEW members.

Written materials supporting AAEW agenda items are ordinarily provided prior to each meeting, highlighting issues for consideration. If members wish to take a proactive approach to issues to be discussed, then the relevant briefing papers will also be provided. 

Confidentiality Requirements

Materials that have not yet been made available to the public, for example through public publication, should not be provided to third parties or used as a basis for comment to the media. It is acknowledged that the members may need to discuss the materials with the constituencies they represent; however, they are expected to put in place arrangements that enable the distribution of confidential material to be confined to a small group. 


Individual Members and Representatives from Member Organizations undertake to meet their own travel and accommodation costs.


The membership, terms of reference, including the operating procedures of the AAEW, are published on the AAEW website. The membership and activities of the AAEW are reported on AAEW website.

Charter Approved – First:  June 2016 – Amended: Dec 2018