Governance
Rules & Regulations
Legal Framework
SCAI operates under the Act on the Suriname Chartered Accountants Institute (SB 2018 no. 92), adopted by Parliament on October 2, 2018. The institute sets and enforces standards for the accountancy profession in Suriname.
Legislation
SCAI Act (SB 2018 no. 92)
The foundational law establishing SCAI, its mandate, and the legal framework for the accountancy profession.
Ethics
Code of Ethics for Professional Accountants
Based on the IESBA Code of Ethics, applicable to all SCAI members in their professional practice.
Auditing
International Standards on Auditing (ISA)
SCAI has adopted the ISAs as the applicable auditing standards for all registered auditors in Suriname.
Reporting
International Financial Reporting Standards (IFRS)
SCAI promotes the adoption of IFRS for financial reporting by entities in Suriname.
Education
CPD Policy
All SCAI members are required to comply with continuing professional development requirements as set by the institute.