Supplementary Paper: PAO Success & Sustainability

Published date: February 24, 2026

This supplementary paper, which is endorsed by the International Federation of Accountants (IFAC), provides thought leadership to support Professional Accountancy Organisations (PAOs) in strengthening their long-term success and sustainability.

Developed to complement the CAPA’s Maturity Model, the paper recognises that PAOs operate in an increasingly complex and rapidly evolving environment shaped by technological disruption, changing member expectations, and heightened public interest responsibilities.

 

Professional Accountancy Organisation Success & Sustainability

The publication introduces a practical framework built around eight key success and sustainability factors, organised into three categories:

  • The Basics: Recognition, Member Value, and Financial Security
  • Difference Makers: Innovation, Relationships, and Quality
  • Non-Negotiables: Relevance and Reputation

These factors provide a strategic lens to help PAOs evaluate their organisational resilience, enhance their value proposition, strengthen stakeholder trust, and ensure continued relevance in a changing profession.

Ultimately, it reinforces the importance of strong, sustainable PAOs in advancing professional excellence, public trust, and the long-term vitality of the accountancy profession.

View Professional Accountancy Organisation Success & Sustainability  | PDF | 25 pages (single-page version)

 

 Note: The PAO Success and Sustainability Supplementary Paper is provided for use and reference at no charge to any professional accountancy organisation and other relevant organisations. However, written permission from CAPA is required to reproduce, store, transmit, or make similar uses of the materials contained in any of the above, both in printed or digital formats and by electronic links. Contact the CAPA Executive office team for permission.