AAA is acknowledged by Federal Decree No. 227 of 1997 on the Establishment of a Professional Accountancy Organization in the UAE as a non-for-profit voluntary professional accountancy organization (PAO). AAA’s membership comprises accountants, auditors, firms, and students. AAA members are primarily professional accountants in business and offer a wide range of services including, but not limited to, accounting and bookkeeping, auditing, Value Added Tax consultancy, Economic Substance Requirements (ESR) consultancy, financial management, banking, internal audit, legal services, management accounting, finance and accounting education, and information & (IT) services in accounting. AAA’s responsibilities include (i) developing and delivering continuing professional development (CPD) activities; (ii) enforcing member compliance with applicable accounting, auditing, and ethical standards as well as CPD requirements; and (iii) undertaking any other activities that promote high professional standards and improve the quality of the profession. AAA members are also subject to AAA’s ethical requirements and investigation & disciplinary (I&D) procedures. Since 2014, AAA offers a qualification for Chartered Accountants, the UAE Chartered Accountant (UAECA). Since the UAE is a largely expat-based country, members of AAA are generally members of other international PAOs with offices in the UAE and are subject to their rules and regulations. In addition to being an Associate member of IFAC, AAA is a member of the Arab Federation of Accountants and Auditors (AFAA), and the Gulf Cooperation Council Accounting and Auditing Organization (GCCAAO).