The Audit Profession Law No. 32 of 1985 established the Jordanian Association of Certified Public Accountants (JACPA). It is a mandatory membership organization for Certified Public Accountants. Under Accountancy Profession Law No. 73 of 2003, JACPA is mainly responsible for (i) administering professional certification examinations and verifying fulfillment of practical experience / continuing professional development requirements; (ii) enforcing and monitoring members’ compliance with ethical requirements, rules, and accountancy standards through an investigative & disciplinary system; and (iii) recommending ethical requirements and accounting and auditing standards to the Higher Council for the Accountancy Profession—the oversight entity in the jurisdiction. In addition to being a member of IFAC, JACPA is a member of the Arab Federation of Accountants and Auditors (AFAA).