A presentation by Jim Carulas and Horst Schaffer Vision of the Future A presentation by Jim Carulas and Horst Schaffer

The 4 principles involved: Help members better serve their clients Facilitate member education Collaboration Thought leadership and innovation

Help members better serve their clients Global Coverage Variety of firms and members

Global Coverage Current Achievements International Executive Office involvement on reactive basis with follow up exploratory visits (eg. China, Italy, Taiwan, The Netherlands, UAE). Regional Membership Development Committees formed. Regional Co-ordinator – already appointed in one region: Asia Pacific

Global Coverage Future Strategies IEO to be more proactive Identify countries Mail shots Visits Provide funds to three membership Development Committees on smaller regions to undertake more effective follow up work. Consider a Regional Co-ordinator in place in each of the two remaining regions (South America; West Asia & Africa)– as a specific resource to: Support current membership Expand membership Support client activities and communications Safeguard that referred work is done well Consider merger with another accounting organization.

Variety of firms and members Current Achievements Some niche firms have become members: Legal (DiG, Spain; BBH, Berlin; Carnelutti, Milan) Consultants (Just & Fair, UAE; Arab Competencies, Kuwait; SLJ Consultancy, India) Arbitration (Maqtari, UAE)

Variety of firms and members Future Strategies As part of new member obtention process, specifically look at niche markets. Obtain information from current membership on niche services and enquire for other contacts in same niche to build up databases. Investigate possibility of aligning with other cross border organizations – eg legal, private equity – and brand together.

Facilitate member education Introduce educational programming, professional training and seminars

Introduce education programming, professional training and seminars Current Achievements Creation and running of the International Committees re Taxation and Accounting and Auditing Within the North American region, the following is supplied: Student and partner training Technical sessions at regional meeting Sharegroups Webinars Outside of North America: Separate technical sessions - eg IFRS in Europe and WAA Technical sessions at regional meetings Subscription to IBFD – Daily Tax News providing current information on worldwide tax changes

Introduce education programming, professional training and seminars Future Strategies Creation of Accounting & Auditing committees at local regional level to: Liaise with International A&A committee Identify and provide training programme requirements, including webinars, re: IFRS ISA’s XBRL Investigate possibility of holding webinars of technical matters. Publicise worldwide member firms own in house training sessions

Sharing of business issues, concerns, opportunities Collaboration Sharing of business issues, concerns, opportunities

Sharing of business issues, concerns, opportunities Current Achievements Meetings being held: World Congress, Regional, Committee, Same Language, Same Business lines (sharegroups, i2i meetings) Member Visit Programme Business development issues (eg PEAT & cross border payroll services in Europe)

Sharing of business issues, concerns, opportunities Future Strategies Identification of bodies issuing international work and marketing of AGN members thereto: Development banks Islamic banks Regional banks Cross border charities or not for profit (eg Red Cross) EU Institutions Introduction of Member Contact Programme by IEO; regular phone calls to members to discuss: Current work / local news AGN Updates Feedback on AGN

Thought leadership and innovation Forums to: inform members of latest global accounting trends Exchange business ideas Share possible business opportunities Knowledge sharing

Forums Current Achievements Subscription to World Accounting Intelligence Daily; this provides latest news on events in the accounting world – both organizational and semi-technical Subscriptions to IFRS publications; this is carried by the IEO and individual members AGN website data bank Meetings at all levels to exchange ideas Sharegroups (North America) A&A committee – worldwide Tax committee - worldwide

Forums Future Strategies Consider implementation of sharegroup system outside of NA; with a dedicated resource within the IEO to manage this effectively. Create more time at regional meetings to discuss business opportunities (eg roundtables) Ensure Member Visit Programme in the three smaller regions is working effectively. Introduction and use of blogs on international & regional websites (or in social media) to post opportunities and other business attributes.