About Empacta

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empacta_symbol_onlyIn Istanbul, on the 3rd of December 2013, nine audit firms and auditors from nine countries founded Empacta.

Empacta is an association of internationally operating auditors. The founding members gave themselves statutes. The core of the association is its internal democracy and its strict international approach. There is no preference or privileges for certain countries or regions – all members are equal.

All members have already year-long experiences of international audits. This is expressed also in the mission statement, on which the members agreed in Istanbul.

The association is founded on the principles of a participatory, equal and violent-free dialogue. Dialogue means not only communication between professional auditors from different countries and different cultures; dialogue means also a certain communication culture between auditors and auditees.

It is the conviction of the founders that only a communication culture, which includes a faithful engagement and a reflection on the interaction between the participants can lead to a transnational number-based reconciliation. “Auditing is not finished with confirmation, it raises also awareness for hidden problems” – as the mission statement says. Empacta aims to further develop the understanding of what auditing could be.

The young association develops quickly. Already in January 2014, the association was legally registered in Berlin, Germany. Ms. Etleva Dhamo, Certified Accountant, was elected as Secretary General. Mr. Frank Fabel and Mr. Thomas Werner, CPAs, were elected as first Board the association.



Member Organisation Country

Mr. Frank Fabel

Mr. Thomas Werner

Fabel, Werner & Schnittke (FWS) Germany

Mr. Antanas Siupienius

UAB Auditoriaiir Konsultantai Lithuania

Mohammed Anwarul Hoque

Mohammed Eftikhar Ali

S.K.Barua & Co. Bangladesh

Ms. Etleva Dhamo

Independent Auditor Albania

Ms. Megi Metskhvarishvili

Independent Auditor Georgia

Mr. Faisal Jalal

Mr. Sohail Hafeez

Uzair Hammad Faisal & Co. (UHF) Pakistan

Mr. Josef Ugorčak

Independent Auditor Slovakia

Ms. Valentina Rotaru

Independent Auditor Republic of Moldova

Ms. Begüm Kadioglu Berkofcali

EBG Consulting Turkey




Thomas Werner



Riad Zouki


Frank Fabel

Secretary to the Board


Etleva Dhamo