Media release, Apia, Samoa, October 2026. The Samoa Institute of Accountants (SIA) is progressing towards the formal adoption of the International Non-Profit Accounting Standard (INPAS) in 2027, as part of its commitment to strengthening financial reporting, transparency and accountability within Samoa's non-profit sector.

Following consultations commenced in 2025 and continued throughout 2026, SIA proposes that INPAS apply to eligible non-profit organisations for financial reporting periods beginning on or after 1 January 2027, subject to completion of licensing arrangements and formal Council approval.

Recognising the varying capacities of non-profit organisations, smaller community-based and non-profit organisations will be considered for transitional relief and phased implementation, supported by appropriate training, technical guidance and simplified reporting arrangements where permitted by the Standard.

Exploring Improved Reporting for District Development Funds

Separately, SIA intends to explore an INPAS-informed integrated reporting framework for Government District Development Funds, linking financial accountability with services delivered and community outcomes achieved.

The proposed framework could combine:

1. Financial reporting: accountability for funds received, expenditure, assets and unspent balances.
2. Service performance reporting: demonstrating projects undertaken, outputs delivered and benefits achieved by communities.
3. Government compliance: maintaining the requirements of the Program Operating Manual (POM) and other applicable Government regulations.

SIA will consult with the Samoa District Development Authority (SDDA), Ministry of Finance (MOF) and Samoa Audit Office (SAO) to determine the appropriate reporting entity, accounting basis, applicable Government requirements and scope of independent audit or assurance.

A limited pilot programme may be undertaken before wider implementation, with detailed arrangements to be developed through a separate consultation process.

SIA believes these initiatives will strengthen financial accountability while providing greater transparency on how financial resources contribute to meaningful community development outcomes.

The Institute remains committed to working collaboratively with Government, development partners, non-profit organisations and accounting professionals to ensure practical and proportionate implementation appropriate to Samoa's circumstances.

Samoa Institute of Accountants (SIA)

For enquiries, contact the SIA Secretariat on +685 20833 or This email address is being protected from spambots. You need JavaScript enabled to view it..