Can become member only moral persons, according to the following conditions for both definite categories below:
- Active members: Article 2..1 from the Constitution
Can become active members, orders, associations or institutes representing the chartered accountancy profession and/or statutory auditor in the members States of the International Organization of the Francophonie or having the French as language.
They need to be recognized by a legal text or a general consensus as being in charge of regrouping, organizing, in their States, a high level body of chartered accountants or statutory auditors.
By “high level”, we mean either the highest level of training and experience required for the professional exercise of the advice for companies and others entities in accounting and financial matter, or the ability to exercise the legal control of the accounts of companies or others entities.
- Associate members: article 2.1.2 from the Constitution
Can become associated member:
- Orders, associations or institutes representing the chartered accountant profession and/or statutory auditors from States which are not members of the International Organization of the Francophonie but wishing to collaborate with the FIDEF and using the French.
- Orders, associations or institutes representing the chartered accountant profession and/or statutory auditors members or not of the International Organization of the Francophonie, when these orders, associations or institutes don’t want or can’t respect all the active members’ duties.
- Association or institutes which can help the FIDEF in the achievement of its objectives.
Request of membership:
Acquisition of the member status
The active or associate status acquires itself by decision of the Board of Directors with as majority three quarters of the members (present or represented).
Every applicant needs to be financially and operationally credible and has to commit himself to contribute and promote its objectives.
Loss of the member status
The active or associate status gets lost by resignation or exclusion.
Resignation is presented during the first semester of de year and begin the following 31 December.
Exclusion is pronounced for grave motive by the Board of Directors ruling with the majority of three quarters of its members (present or represented), after having called the legal representative of the active member.
A grave motive is, in any case, the nonpayment of the contribution during two consecutive years. The exclusion of an active member for nonpayment of its contribution doesn’t prevent its admission as associated member.
Process of membership’s request
The Constitution of the FIDEF defines the member status in its Part II in these terms:
Acquisition of the member status
Beyond of the definition mentioned in the status, it is planned criteria intended to control all the applications:
- Active members: the professional organization must be recognized either by a legal text or a general consensus as being an organism with a good reputation, having rigorous and transparent membership process, having standards for the professional practice, being financially and operationally credible, having an intern operationally structure which provides support and rules to its members,
- Associate members: the organization must have a financially and operationally structure which allows it to develop its activities and to promote and support the FIDEF’s actions.
The requests of membership must be written (with a form available in the FIDEF’s secretariat; joined with all the required documents) and address to the Deputy-President; they need to be sponsored by an active member of the FIDEF.
They are examined by the Board which can proceed to an investigation if it is necessary to check if all the membership conditions are respected.
When the applicant is from an organization having a seat in a State where the FIDEF already has one or more members, they are invited by the President to communicate possible admissions’ objections by written to the Board of Directors.
Applications validated by the Board are subjected in front of the Board of Director for approval, following the dispositions planned by the status, during its most next meeting. The decision is notified by written to the applicant in the following month.
2.1.3 Particular financial measures
Contributions are due because of the acquisition of the status of member in the following conditions:
- Associate member: contributions due the following year
- Active member: fix contributions due the year of the acquisition of the status, the proportional contribution being due half when the membership is validated during the first semester of the year, otherwise, it is due totally the next year.
Rights and duties of the members
Members must adhere to the FIDEF’s objectives and promote its activities, programs and decisions in their respective countries. They must participate in the FIDEF’s works. They have to report their activities every year in a document broadcasted after by the Deputy-President to all members.
Members can contribute to the FIDEF’s activities by participating in comities or working group and to share their specific expertise. They can participate to the General Assembly meetings if they are updated in their contributions.