Primary Members are divided into Practicing Members and Non-Practicing Members.
Practicing Members include individuals and legal entities. Individual members are
those providing services in accounting and auditing entities such as accounting and
auditing enterprises and state audit organisation; those never been convicted leading to
imprisonment; having at least 5 years’ experience in accounting; are over 25 years old; and
have a Bachelor Degree of Accounting issued by Ministry of Education and Certificate of
Professional Accountant issued by the MOF