The Board accepted the new members Christophe Cathala (Poland), Emmanuel Bruce Attah (Ghana), Patrick Croix-Kuah (Australia), Anatole Bashugi (DR Congo), Rombac (Romania), Maria Vatamaniuk (Ukraine), Business Expert (Kazakhstan), Wael Helmy (Egypt).



Empacta is an association of auditors from 17 countries across four continents, active in the field of transnational audits, with an emphasis on non-profit accounting. Formed in Istanbul in 2013, Empacta aims to develop the audit profession and to promulgate international standards on non-profit accounting and a communicative audit approach. In this year, the association invites NPO-leaders and project managers, practitioners and scientists, accountants and controllers to our meeting in Dubai.

The Concept

Every year, there is an increasing number of auditors and financial controllers, accountants and project managers of international agencies and charities, who operate in emergency situations, in regions of natural or ecological disasters, in countries affected by epidemics or social unrest. At least partly, there is some kind of international solidarity: Funds are transferred to these regions in crisis. The challenge is how do we ensure an efficient distribution, and how do we implement effective controls of these limited resources, when the “accounting environment” deteriorates with the same speed as the ecological, social and political surrounding?

The Empacta Event 2015 is centered around the problem of financial control in emergency situations: In emergency situations we are thrown back to elementary accounting questions: What is a generally accepted framework? What is integrity? Who is legitimized to control? What do we mean with accountability? How does control affect the controller and the controlled? By no means, a scientific approach is considered a luxury. On the contrary, we believe that in emergency situations, theory and practice of financial control must come closer to each other.

At the same time, there are many practical questions: Is it possible to establish “remote financial control”? How do we verify electronic documents from a distance, when roads are blocked and airports closed? And what are the implications of remote control on field work? How do we manage a communication style, which establishes a permanent “alarmism”? How do we handle unrealistic donor expectations? How do we communicate existing risks? Or is the word “emergency” a carte- blanche for skipping all controls?

The event also aims to build ties between theory and practice, between practitioners and academics in the field of development NPO audits, accounting and financial control. We will facilitate the design of research projects, explore the possibility of student placement and investigate the possibility of developing real life case studies.

The Programme

Empacta prepared two workshops:

  •  “Financial Control in Emergency Situations”: A workshop for Practitioners and Scholars of Financial Control, 9th and 10th November 2015: The emphasis is on practice. Lecturers from Europe, Asia and Africa will share their experience. In an interactive approach we will train how an effective control could be established even under extreme conditions. In our seminar you will acquire in-depth knowledge of the following topics:
  • The underestimated risk of non-performance : How to assess and how to communicate risks?
  • How to organise the communication flow? How to fix and control confidentiality standards?
  • How to design monitoring procedures?
  • How to create a favorable control environment?
  • How to create a unified accounting and reporting policy?
  • What can I request from executives on the ground?
  • What can I request from our auditors?
  • What tools of electronic verification exist?
  • How to discover falsified electronic documents?
  • Capacity building on both sides of the communication channel: know-how
  • Accountability in countries of limited statehood
  • Accountability in a politically hostile environment

Your contact person is Mr. Frank Fabel (sohail.hfz@gmail.com).

  •  “NPO-Audits: Connecting Scholarship and Practice”: A workshop for Academics and Practitioners, 11th November 2015: The workshop offers a series of panel sessions on the following topics:
  • The structure of the development NPO consulting industry and the regulation of NPO audits: Issues and prospects
  • Development NPO audits, globalization, and the concept of corruption: States, funders, NPOs, auditors, regulators, and the public
  • Value for money audits in the development NPO sector

The list of invited speakers and panelists include:

  • Professor Abu Shiraz Rahaman, Haskayne School of Business, Calgary
  • Professor Christopher Humphrey, Manchester Business School
  • Professor Dean Neu, Schulich Business School, Toronto    Dr Elizabeth K. Keating, Harvard University
  • Professor Jeffery Everett, Schulich Business School, Toronto    Professor John Roberts, University of Sydney
  • Professor Ken McPhail, Manchester Business School    Professor Prem Sikka, Essex Business School
  • Professor Teresa Gordon, University of Idaho
  • Professor Yves Gendron, Universite Laval, Quebec City
  • Academic groups that are concerned with the topic (e.g. Tax Justice Network members).

Your contact persons are Prof Thomas Ahrens and Dr Rihab Khalifa (ahrens101@gmail.com).

Between both workshops we created a “mixed zone”: Theory will meet praxis; scientists will meet with practitioners. You have the choice to participate in one of the workshops or in both.


  • Certification of Participation: Participants of the Practitioner´s Workshop have the possibility to take part in a multiple choice test. You receive individual feedback from the facilitators on your answers. Participation in the workshop will be certified on the basis of a successful examination.
  • Academic publications: Relevant audit, accounting and third sector journals  (e.g. Accounting, Auditing, and Accountability Journal) will be approached to design a special issue on development NPO audits to take forward the issues developed at the event.
  • Professional case studies: on 3-5 main themes or topics that are co-authored by academics and professionals.
  • Active network of academics and professionals: to keep advancing the topic for the coming years through research, scholarship and contribution to discussions/practice of NPO audits.


If you wish to reserve a place, please complete and send the attached registration form via e-mail or fax to us. Payments have to be received via bank transfer by 14 October 2015. Your payment fee covers costs for attendance, seminar materials, the coffee breaks and refreshment during the morning sessions and the afternoon sessions, beverage during the seminar and lunch. You receive your personal copy of the workshop manual. Accommodation costs, airport transfer are not covered by the seminar fee.

Time table


E 15: The Non-Profit Accounting Event for NPO-Professionals, Auditors, Scholars, Financial Controllers, Project Managers

I wish to take part in (please mark)

  • “Financial Control in Emergency Situations”, Dubai, 9th and 10th November 2015, EUR 00
  • “NPO-Audits: Connecting Scholarship and Practice”, Dubai 11th November 2015, EUR 00


Please scan and send the completed form by e-mail to sohail.hfz@gmail.com. Please understand that in case of non-attendance of the seminar due to force majeure, only your fee will be refunded. You may cancel your booking by 15 October 2015 without penalty. If you wish to cancel your booking after 15 October, but before 1 November 2015, we grant a 50 percent refund. Participation cannot be cancelled after 1 November 2015 (full fee is due).
Payments may be made to our account at Commerzbank IBAN DE 53 1004 0048 0433 4769 00, BIC: COBADEFFXXX.


About Empacta

EMPACTA is a brain child of 10 auditors and audit firms: On the 2nd Day of December 2013 in Istanbul, an association of International Auditors was created. The association was registered in Berlin, Germany; a board was elected, statutes were drafted, website (www.empacta.org) was made and till date it has 17 members from 17 countries across four continents. The 2nd EMPACTA Annual Conference took place in Bernried, Germany on 22 – 23 October 2014.

EMPACTA was founded on a mission statement highlighting a communicative audit methodology. It is unique in a way that it has a trans-national approach. There are no boundaries or territories. EMPACTA will play a role in forming an international profession with shared values. EMPACTA calls itself an “Association of International Auditors”. This extension of the name is programmatic: The EMPACTA Approach will help in overcoming the problems of transnational audits and will also provide a food for thought for discussions regarding communicative aspects of auditing and accounting.

EMPACTA is formed with a vision of a violent-free discourse, to discuss further what Auditing and Accounting means or will mean in this rapidly evolving world. As Chairmen of EMPACTA, we welcome you to E 15 in Dubai!


Empacta e.v.
Board: Frank Fabel, Sohail Hafeez, registered in Berlin, VR 33086 B, tax №27/664/56771
Thielallee 113, 14195 Berlin, Germany, www.empacta.org Tel. +49 30 84 31 68 44, Tel.+355 67 20 66 161
Fax: +49 89 84 00 23 17 e-mail: dhamo@empacta.org
Bank account: Commerzbank IBAN DE 53 1004 0048 0433 4769 00, BIC:COBADEFFXXX;


Suggestions for the General Assembly in November 2015 (Fabel/Hafeez)

I. Discussion of the Board regulations in the last year

The General Assembly may decide:

“The decisions of the Board in the time frame from November 2014 to November 2015, documented in the Board meetings, shall be held mandatory rules for the association. Members are obliged to follow the rules determined in these documents.”

Reason: the Board was frequently unsecure whether it has the competence to regulate the topics mentioned in the Board meetings.

II. Suggestion for changes in statutes:

The General Assembly may decide to change the statutes as follows:

§ 4.1 of the statutes, currently reading
“The General Board shall consist of
• The first Chairman
• The second Chairman
• The treasurer
• And the minute taker”

Shall be changed as follows:
“The General Board shall consist out of five members
• The first Chairman
• The second Chairman
• The secretary general
• The treasurer
• And the minute taker”

Reason: It would be good to have a broader board, with wider competences. While currently the Board uses the provisions of paragraph 4.2 (two Board members decide everything), it would be good to have decisions with a group of five, which would give always majorities.

§ 4 The Board shall be amended for paragraph 4.4 with the following text:
4.4 The competences of the Board include the following:

* Giving itself rules of procedure
* Determining the venue of the next meeting of the General Assembly
* Approving budgets
* Approving regulations for the Empacta Thaler
* Approving regulations for tendering,
* Making suggestions for internal fees, agent fees etc.
* Approving the salary schedules of professional co-workers
* Approving grant agreements
* Determining the programme for the next Empacta event

1st EMPACTA internship –

Ms. Esther Fabel, 18, had a chance to visit Bangladesh as an trainee at SK Barua. She will be back on 20 August, and we are very curious to hear about her experiences! Mr. Efthekhar Ali told me, that he took care of her “as if she is my daughter”. Can it be better? hopefully, there will be more internships of this kind! Frank


We have already 14 registrations to our member meeting in November!
Here is the list of confirmed participants: Etleva, Anatole, Kudzai, Delbar, Maria, Valentina, Begum & Erkan, Thomas, Frank, Sohail & Faisal, Mr.Barua & Eftekhar, Christophe.


Dear Empacta Members!!!

As you are all aware, The EMPACTA Annual Partner Conference 2015 is scheduled in November this year in Al Ain, Abu Dhabi.
You all are requested to confirm your availability to the Secretary General through email. Moreover it is also requested that if possible you can give your suggestions to be included in this year Partner Conference.

Further you can also share our facebook page “E 15” for Empacta Workshop held in Al Ain, Abu Dhabi, with your friends and colleagues for registration and participation.

All the best and hope to meet you in the Abu Dhabi.

E15 review

E 15 is yesterday. What was good, what was bad? Certainly, the destination “UAE” was not an easy one:
three members did not receive visas;
the hotel was expensive;
the surrounding was “Marsian”;
the scientific day was too chaotic (because an “ordre de Mufti” torpedoed our agreement with the academics).
My personal shortlist of positive aspects includes:
a link to the scientific world was established,
the links to Africa and South-East Asia are strengthened,
the member meeting was constructive: Quality standards and tender procedures were agreed
the participants gave positive feedback, and
two participants expressed their intention to join Empacta.

Personally, I was a bit depressed that the full dimension of this year´s general theme did not unfold: I had expected that we would try to bridge the traditional gap between practitioners and academics, but this did not happen. Why? What was wrong here? Somehow, both sides of the bridge rested in their positions.

Org Committee

We would like to invite all members to take part in the org committee for E16! The agenda is not yet fixed, so everybody has a chance to put his favoured topic on the agenda! Majority vote rules it all! Frank

signed Q-standards

So far the Q-standards are ratified by:
Mr. Kudzai Midzi, Zimbabwe
UHF, Pakistan
Mr. Christophe Cathala, Poland
FWS, Germany
UAB, Lithuania
Ms. Etleva Dhamo, Albania
Ms. Valentina Rotaru, Moldova

In other words, we have now a 41 percent ratification rate.

Many said that they agree, but it is sometimes hard to collect the signatures!


Sohail sent the new password to me for the internal dropbox account. I managed to upload all notes payable that were issued so far. It is easy! — However, if you have already a dropbox account, you must first log out from your account and then log in with the address provided by Sohail. Thank you, Sohail!


So far, we invited the following lecturers to E 16
Prof. Power, London
Prof Roberts, Sydney
Prof Zaeh, Hamburg
Prof Knoepffler, Jena
M. O´Malley, PHD, Jena
H. Uhl, Anthropologist, Internal Auditor
Prof. Morgan, Sheffield
Prof. Holtfrerich, Berlin
I wrote personal letters to them: Now I have to wait for reply. Once I have a list of lecturers, who expressed their interest, I will start with fund raising for the travel costs for them. It will be expensive to fly in a Prof from Sydney, and I do not expect that the fees will cover this…

Report of the Board 2015

The report 2015 is ready. The financial overview is also attached. In accordance with the requirements of the German tax authorities, it is a simple inflow outflow report.