The Institute’s Constitutional documents contain the following:
Memorandum of Association
The Memorandum of Association of the Institute of Incorporated Public Accountants, outline the objectives for which the Institute was established.
Articles of Association
The Articles of Association of the Institute outlines the purpose of the Institute, how it is governed, as well as clearly defining the duties and responsibilities of its members.
The Bye laws of the Institute outline the rules which were made by the Institute of Incorporated Public Accountants which control and govern the actions of its members.