At AGN, high standards are at the heart of our mission. “Excellent” is one of our core values, and this is how we help ensure its delivery.
Before joining AGN, prospective members are subject to an application process which assesses their structure, activities, and approaches to matters including independence, ethics, regulation and oversight. If accepted, following this initial assessment, an on-site pre-membership review is conducted by an existing AGN member, and findings are submitted to Regional and International Boards in a series of review and approval processes.
After admission, all AGN members provide an Annual Return of their ongoing activities, including confirming details of their current professional and regulatory good standing. The large majority of our members are subject to a regular independent review as a part of their local licensing & regulatory regime. Member Annual Returns are considered, together with the status of any independent reviews, each members’ client service performance and the risk profile of their professional activities. Issues arising are followed up as required and relevant actions agreed. There is an ongoing member visit program in certain regions.
AGN members use technical & client service methodologies that meet the needs of clients, and are acceptable to local licensing and regulatory authorities (where applicable). AGN does not mandate any particular methodologies. Independent inspection regimes arising from local licensing and regulatory regimes apply to most AGN members, and AGN does not additionally test the application of methodologies or exercise of professional judgments on a quality control basis. AGN members do not share a common brand or trading name, they do not share revenues or profits and are not a “Network” within the meaning of the section 290 of the Code of Ethics for Professional Accountants (2014 Edition) published by the International Federation of Accountants.