AARL is a professional accountancy organization whose main objective is to improve the professional skills of accountants and offers the Professional Accountant certification launched in 2000. Membership in AARL is voluntary and is open to all representatives of the accountancy profession, including internal auditors, tax consultants, bookkeepers, and members of the academia. For the last 20 years, it has been actively involved in the development of the Latvian accounting profession and contributed to development and implementation of public policy on accounting issues in Latvia. In addition to IFAC membership, AARL is a member of Accountancy Europe, and the European Accounting Association.