SFAI brings decades of broad consulting experience to its clients for strategy, accounting and tax needs. Your business will be confronted by as much change over the next two years as it faced in the past thirty. This is not just a speed-up of processes you can anticipate.

It's also a scrambling of markets and customers, as boundaries between industries suddenly crumble. If your company hasn't started to change to lead and shape the new markets, you may not be a player at all.

Established in Santa Fe (New Mexico - USA) in 1997, SFAI has today its headquarters in Malta (EC). It has built a network of professional firms all over the world that provides auditing, tax advisory and management consulting services.

SFAI is organized to follow IFAC standards and rules, due to the practical inexistence of borders in the present global scenario.

That is to:

• Maintain appropriate quality control standards in accordance with International Standards on Quality Control -issued by the IAASB- in addition to relevant national quality control standards and conduct, to the extent not prohibited by national regulation, regular globally coordinated internal quality assurance reviews.

• Have policies and methodologies for the conduct of transnational audits that are based, to the extent practicable, on ISAs.

• Have policies and methodologies which conform to the IFAC Code of Ethics for Professional Accountants and national codes of ethics.


SFAI members are integrated by firms with the highest level of skills understanding what our academic and professional spirit is. That is to be “glocal” ® that means conscious of the global scenario but locally adapted to each country's philosophy.
Certified and noncertified member firms maintain the highest standards of technical excellence as they are issued by IFAC, focusing on providing outstanding service to clients.


A CERTIFIED MEMBER FIRM agrees to meet several of high standards set by the Board of Directors of SFAI. These standards are based on IFAC regulations (ISQC1) and relate to the quality and range of their services, as well as to other issues such as their size, location and branding. Member firms agree to apply global policies on quality assurance, auditing, ethics & independence and inspections, in compliance with applicable international standards.
Member firms complete an annual internal inspection program, which is subject to a globally coordinated internal quality assurance review at least every two years.


NON CERTIFIED FIRMS agree to provide services and advice to clients in locations where, at present, there is no CERTIFIED MEMBER FIRM.

A non certified member firm cannot get the CERTIFIED STATUS due to their size, location or necessary human resources, but they are expected to meet all legal or regulatory standards for the services they provide in their country, to conduct its audit and accountancy practice in accordance with the International Standards on Auditing and the International Standards on Quality Control, and to comply with the IFAC Code of Ethics for Professional Accountants.
These non certified firms are also subject to periodic technical reviews, so as to assure the level of professional service they are rendering.
Non certified member firms cannot be elected to chair technical or regional committees or to be nominated for seats at the Executive Board.
They have no voting rights at the AGM


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