NOTICE OF AWARD – 2026 AAAG ACCOUNTABILITY INDEX AWARD
Recognising Excellence, Progress and Leadership in PFM across Africa Across Africa, governments continue to advance reforms that strengthen fiscal governance, safeguard public resources, modernise financial systems, improve transparency and reinforce […]
AAAG Guidelines for Drafting Robust Public Financial Management (PFM) Laws
The AAAG Guidelines for Drafting Robust Public Financial Management (PFM) Laws, 2026 provide a practical framework for countries undertaking the difficult task of drafting, reviewing or modernising PFM legislation. They […]
AAAG Model Public Financial Management Act
AAAG releases a Model PFM Act, 2026 which provides a harmonised framework that member countries can adapt when drafting or modernising national PFM legislation. The Model Act promotes lawful, transparent, […]
AAAG Application Guidance on IPSAS 26: Impairment of Cash-Generating Assets
The African Association of Accountants General (AAAG) released its Application Guidance on IPSAS 26: Impairment of Cash-Generating Assets in July 2026. Developed for public-sector entities and practitioners implementing IPSAS across […]
AAAG Application Guidance on IPSAS 21: Impairment of Non-Cash-Generating Assets
The African Association of Accountants General (AAAG) has released its Application Guidance on IPSAS 21: Impairment of Non-Cash-Generating Assets. Developed for public sector entities and practitioners in AAAG member countries, […]
Climate-Related Disclosures and Sustainability Reporting in the Public Sector
The publication of IPSASB SRS 1 on Climate-related Disclosures represents an important milestone for public sector sustainability reporting. The standard requires public sector entities to disclose decision-useful information on climate-related […]
AAAG GUIDELINES FOR DRAFTING ROBUST PUBLIC FINANCIAL MANAGEMENT (PFM) LAWS
The African Association of Accountants General (AAAG) has increasingly received requests from member countries for examples of Public Financial Management (PFM) Acts to guide the drafting, review or modernisation of […]
AAAG MODEL PUBLIC FINANCIAL MANAGEMENT ACT, 2026
This Model Public Financial Management Act provides a non-authoritative harmonised legislative framework that AAAG member countries may adapt when drafting, reviewing or modernising national PFM legislation. It establishes a benchmark […]
AAAG APPLICATION GUIDANCE ON IPSAS 26: IMPAIRMENT OF CASH-GENERATING ASSETS
This guidance translate IPSAS 26 into practical public sector accounting guidance and explains how entities should identify cash-generating assets and cash-generating units, assess indicators of impairment, measure recoverable amount, recognise […]
AAAG APPLICATION GUIDANCE ON IPSAS 21: IMPAIRMENT OF NON-CASH-GENERATING ASSETS
These Application Guidances provide practical accounting guidance for the impairment of non-cash-generating assets. They are designed to assist public sector entities to apply IPSAS 21 in a simplified and consistent […]
Climate-Related Disclosures and Sustainability Reporting in the Public Sector
Climate change is already imposing significant fiscal, social and service-delivery costs on African governments through droughts, floods, infrastructure damage and rising expenditure pressures. The AAAG Position Paper on Climate-Related Disclosures […]
From Reform to Results: Africa’s Public Finance Leaders Set to Convene in Eswatini
Registration is now open for the 4th AAAG PFM Convention, taking place from 30 November to 4 December 2026 at the Ezulwini Palazzo International Convention Centre in the Kingdom of […]
