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Board & Structure

Chair of the Board (President)


Andrejs Ponomarjovs



Deputy Chair of the Board


Lilita Beķere



Members of the Board


Zanda Bērziņa


Lienīte Caune


Sigita Keiša


Ingrīda Kuplā


Olga Molchanova


Ilze Palmbaha


Raivo Pede


Ruta Šneidere


Ruta Tereško


Ņina Vasiļevska


Anda Ziemele



Operating structure


General Meeting of Members is the highest decision-making body of the association; all association members are entitled to participate in it. Ordinary General Meeting of Members is called once a year.


Executive institution of the association is Board consisting of 10 members of the Board. The Board of the Association ensures functioning of the Association and represents it in all matters. Members of the Board are elected from among members by the General Meeting of Members for 4 years.


A considerable role in the activities of the Association is assigned to its Committees: Ethics Committee, Attestation Committee, Methodological Committee, Accounting Outsourcing Committee, Public Interest Structures Committee, as well as to the International Secretariat. Committees of the Association are constantly functioning institutions under the authority of the Board. Chairs and members of committees of the Association are elected for 4 years by the Board. Committees consist of chair and at least 2 members. Committees take into account Association statutes, decisions and orders of the General Meeting and decisions of the Board.


Audit commission controls Association’s financial and economic activities. Its members are nominated from among members by the General Meeting of Members for 2 years.



Ethics Committee


Tasks of Ethics Committee:

  • explanation of rules implied in the Code of Ethics for Professional Accountants and preparation of documents on common accountancy-related situation descriptions and solutions in the context of the respective professional ethical rules;
  • training in ethical behavior of association members and certified professional accountants;
  • examination of complaints and objections against association members and certified professional accountants in line with Disciplinary regulations, as well as preparation of respective reports;
  • cooperation with other association committees;
  • cooperate with other associations on ethical issues.


Chair of the Ethics Committee – Ingrīda Kuplā.



Attestation Committee


Tasks of Attestation Committee:

  • organize receipt, elaboration and storage of documents related to attestation;
  • organize elaboration of study programs in disciplines of qualification exams, as well as organize preparation of questions and tests for verification of theoretical knowledge (study programs are approved by the Board of the AARL; study programs are revised at least once in two years or more often if necessary, and these programs are approved in line with the defined order;
  • approve the composition of examination commission;
  • approve results of professional accountants’ exams, as well as to decide on the granting of a certificate.


Chair of the Attestation Committee – Ruta Šneidere.



Methodological Committee


Tasks of Methodological Committee:

  • provide a process for consideration of amendments to the laws and regulations (laws, Cabinet Regulations, etc.) and professional standards among members of association;
  • summarize opinions received and
  • prepare opinion of the Association on the relevant issues.


Chair of the Methodological Committee – Ņina Vasiļevska.



Accounting Outsourcing Committee


Chair of the Accounting Outsourcing Committee – Lilita Bērziņa.



Public Interest Structures Committee


Chair of the Public Interest Structures Committee – Lienīte Caune.



International Secretariat


With the aim to support and promote the integration of the Association of Accountants of the Republic of Latvia into IFAC, the Association created the International Secretariat in 2012. The International Secretariat’s competence includes contacts with international institutions and organizations, including International Federation of Accountants and Accountancy Europe.


Head of the International Secretariat – Olga Molchanova.