(extracted from, The Brunei Darussalam Institute of Certified Public Accountants, Constitution and Bye-Laws)

The objectives for which the Institute is established are:-

a)      To provide an organization for accountants to support and advance the status and interests of the accountancy profession in line with the aims and objectives of the Government of His Majesty the Sultan and Yang Di-Pertuan, Negara Brunei Darussalam.

b)      To provide means for considering questions affecting the interests of the accountancy profession and to initiate, watch over, petition and take whatever action may seem desirable in relation to promoting recognition of the accountancy profession in its contribution towards the development of Negara Brunei Darussalam.

c)       To encourage the training and education of persons studying accountancy in Negara Brunei Darussalam and elsewhere.

d)      To hold conference and meetings for the reading of papers and the delivery of lectures, and for the acquisition and dissemination by other means of information connected with the profession of accountancy.

e)      To provide a forum for accountants in Negara Brunei Darussalam to join together and discuss mutual problems. 

f)        To provide a forum for regional and international liaison and co-operation with the other accountancy bodies in ASEAN and other regions and to promote affiliation with other international Institutes, Associations or Societies which have similar objectives as those of this Institute on such terms and conditions as the Council may deem fit in the interest of the Institute, and subject to the written permission of the Registrar of Societies.

g)      To promote the exchange of ideas and communications among members and members of other international Institutes, Associations or Societies as recognized by the Council of this Institute.

h)      To set ethics and rules for the professional practice and conduct of the members of the Institute.

i)        To establish a library for the use of its members.

j)        To print and publish any journals, periodicals, books or leaflets that the Institute may think desirable for the promotion of its objects.

k)       To sell, manage, lease, mortgage, or dispose of, or otherwise deal with all or any part of the property of the Institute.

l)        To borrow or raise any money that may be required by the institute upon such terms as may be deemed advisable and in particular by mortgage or charge of all or any part of the property of the Institute.

m)    To encourage and promote the use of the Malay language in the accountancy profession.

n)      To do all other such lawful things as are incidental or conducive to the attainment of the above objects, or any of them.