About INAA

What is INAA ?

INAA is an International Association of Independent Accounting firms, established over 25 years ago to facilitate cross-border business.

INAA was created around a shared vision :

INAA was ranked among the top 14 in the list of associations and alliances by Accountancy Age Magazine.

The independent accounting firms that make up the INAA Group are all committed to delivering quality professional services.

The success of INAA is a direct result of the close personal and professional relationships within its membership. Members meet twice a year to discuss issues facing their clients and to engage in a lively open forum. These twice yearly meetings ensure that close working relationships are built up within the association. In addition to these meetings there are regular International Tax and Audit Forums.

For clients of INAA members, this means that a referral to another INAA member results in the continuity of a smooth and efficient service.

INAA in figures

Present in more than
50 countries
on 5 continents

More than
100 members worldwide

7 meetings per year
all around the world

674 partners
+3300 employees

Our values

  • We think
    beyond borders

    Over 20 years ago INAA was formed in the knowledge that one day global business opportunities would not just be limited to big internationals.

    That time of opportunity has come.

    Businesses of all sizes are expanding worldwide like never before increasing your need to off er a variety of international accounting, audit and professional services. Our foresight to think beyond borders means we have the combined capability and experience to offer you and your clients these sought after global services.


    Our dedication to international cooperation between member firms allows you to deliver accountancy, taxation and related professional services to your clients around the world.

    Connections made through INAA offer your clients a continuous and efficient service in any location and in any area of specialism.

    Getting in touch with a highly skilled, English speaking tax specialist or auditor in over 50 countries across six continents becomes as easy as phoning a colleague down the road.


    Every client from the smallest to the largest values your personal care.

    The shared trust built through INAA’s local, regional and international connections offer you and your clients a continuation of that same personal service worldwide.

    You will soon feel at home when joining INAA as a member or a client of a member. We are dedicated to building strong, close relationships and maintaining that valued personal touch.


    INAA’s own Quality Committee supports member firms around the world enabling you to be more knowledgeable, capable and better connected.

    Be reassured that our dedication to quality gives you the ability to offer improved and consistent services as your clients expand worldwide.
    INAA is also proud to be an accredited professional education provider in the U.S. with NASBA (National Association of State Boards of Accountancy).

INAA Code of Conduct

Solidarity : Within the INAA community we will take to heart the common interests of our fellow INAA peers, in order to promote mutual respect and trust among individual members, their firms and the business of INAA.

Commitment : We will bring credit to INAA by displaying a high standard of professional behavior to maintain accepted international standards and quality of service. We will update, at least once a year, our company as well as our individual profiles on the INAA website, to reflect our professional skills and capacities.

Citizenship : We will be model citizens with the aim of maintaining the high standards of our profession. We will support the fair treatment of all human beings. We agree to act in a socially responsible manner, within the laws, customs and traditions of the countries in which we operate, and in which we meet. We agree to aim to understand and respect the traditions, the social and professional behaviors of each country where INAA is located, as long as they are not in contradiction with this Code of Conduct.

Respect : We will treat our fellow INAA peers and their staff members, colleagues, clients and others with respect, dignity, fairness and courtesy. We take pride in the diversity of our membership and view it as a competitive advantage to be nurtured and expanded. We are committed to maintaining a collegial and mutually respectful environment within INAA that is free from discrimination, harassment and retaliation, therefore no member shall discriminate on the basis of gender, race, color, national origin, sexual orientation or other basis that would constitute illegal discrimination.

Business Behavior : We will uphold ethical business behavior as a basic INAA standard of conduct. We will conduct business in accordance with accepted principles of honesty and shall speak truthfully in all business practices to pursue legitimate objectives. We agree to maintain confidentiality between and among our members and our customers. We will respect patents, copyrights and exclusive trademarks. We will respect required taxes, VAT, and insurance certificates. We will respect IFAC Code of Ethics as amended from time to time.

Reliability : We agree to adhere to local and international regulatory requirements. We agree to respond to requests promptly and to honor our obligations to INAA by timely reporting referral work and other requested information, as required by the INAA Agreement, Regulations and Quality Standards.

Promotion : We agree to use our best efforts to promote this Code of Conduct throughout the entire INAA organization, to the whole supply chain, our employees as well as other suppliers with whom we may work.

Harmony : We aim for a good understanding with all stakeholders in our industry in order to promote healthy competition, fair play, and creation of value.

Dispute Resolution : We agree that all disputes should be handled as stipulated in the INAA Agreement.

The INAA board

INAA is governed by a democratically elected Board consisting of a Chairman, Vice Chairman and seven Directors. The INAA Secretariat handles the day to day administration and reports directly to the Board. 


Ed Turner

Turner, Stone & Company LLP, USA

This email address is being protected from spambots. You need JavaScript enabled to view it.

Ed received his accounting degree from the University of Central Florida in 1975 and began his career in public accounting with a large local firm in Dallas, Texas in 1976. In 1985 he co-founded the firm of Turner, Stone & Company, LLP.

Ed is one of three audit and accounting partners along with two other tax partners. The firm has 23 other professional staff members. Ed’s experience include a wide range of industries and specialties including public (listed) companies, not-for-profit organizations, real estate, manufacturing, oil and gas, construction and mortgage banking. The firm serves clients throughout Texas and the southern and western United States as well as being auditor of record for several U.S. subsidiaries of foreign listed companies. The firm is also registered with the Public Company Accounting Oversight Board. Ed is licensed to practice public accounting in the State of Texas, is a member of the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants, including serving for approximately nine years on its Peer Review Committee, this experience enabling him to serve as the firm’s Quality Control partner. Ed’s outside interest include golf, tennis and snow skiing.

Read More


Andrea Baudo

Baudo & Partners, Italy

Linkedin This email address is being protected from spambots. You need JavaScript enabled to view it.

Andrea graduated in the year 2000 from Bocconi University of Milan in Economics. After his graduation, Andrea had an internship position in the USA at Marks Paneth & Shron LLP, a CPA firm in New York (USA) in 2001. After that experience in NY he started to work in his father’s firm (Baudo – Gazzola Commercialisti Associati) in Milan.

In 2004 Andrea became a qualified accountant and auditor under Italian Law. Andrea is now one of the six partners at Baudo & Partners. He advises clients, mainly corporations, both Italian and foreign, on corporate tax and governance. His client’s activities are mainly in real estate, IT and e-commerce, insurance, logistics, shipping and cargo services. Andrea assists his clients on tax planning, start-up, business strategy, reorganization and business development, and reporting, and business plans. Andrea works since 2013 with the Court of Milan on insolvency and bankruptcy procedures.

Andrea is the chair of the Programme committee.

Read More


Dirc Fröschen (Treasurer)

Dr. Neumann, Schmeer und Partner, Germany

This email address is being protected from spambots. You need JavaScript enabled to view it.

Dirc Fröschen was born in 1966 in Alsdorf, Germany. He studied business administration in Siegen and Cologne and began his career at Dr. Neumann Schmeer & Partner in 1991.

Dr. Neumann Schmeer & Partner was founded in 1979. Today, the partnership is managed by six partners. After qualifying as a tax adviser in 1995 and as a chartered accountant in 2000 Dirc became one of the partners. In addition to advice and care of scientific institutes, public utilities and public service companies, he also specialises in audit, VAT and corporate taxes, insolvency and restructuring. In his spare time, Dirc Fröschen is interested in travelling and photography, furthermore he looks for a sporty balance with fitness training, running and occasionally skiing.

Read More



Adriaan Daniels

VanOoijen Audit and Tax advisors, Netherlands

This email address is being protected from spambots. You need JavaScript enabled to view it.

Adriaan graduated in Economics and Tax Law at the Erasmus University in Rotterdam. He started his career at the tax department of KPMG in 1995 up to 2010, the last three years as chairman at the The Hague office. In 2011, Adriaan joined VanOoijen Audit and Tax Advisors as partner Tax.

VanOoijen was founded in 1996 and has 4 partners/directors with about 25 members of staf. It has a strong Audit and Tax practice for Mid-Tier and family owned businesses.

From 2012 to date, Adriaan is chairman of the European Tax Forum of INAA. He regularly publishes in a variety of national and international tax magazines.

Adriaan’s expertise include Tax Planning, M&A and Expatriates. Adriaan is the chair of the Marketing Committee.

Read More



Madhava Rao Srinivasan

M Srinivasan & Associates, India

This email address is being protected from spambots. You need JavaScript enabled to view it.

Srini is a fellow member of the Institute of Chartered Accountants of India and has over 30 years of experience in Assurance/taxation and consulting.

He is the Managing Partner of M. Srinivasan & Associates, Chartered Accountants with offices at Chennai/Bangalore/Hyderabad and Mumbai in India. He has served as a member of several central committees of the Institute of Chartered Accountants of India.  He holds directorship in a few companies. Actively involved in various professional and charity activities. 

Srini is the chair of the Membership Development Committee.

Read More



Michael Annen

Brag, Switzerland

This email address is being protected from spambots. You need JavaScript enabled to view it.

Michael is the managing partner of brag Buchhaltungs- und Revisions- AG (Accounting and Auditing Ltd) in Zug/Zurich, Switzerland. The company has expertise in audit, accounting and tax advisory.

Michael has studied economics at the business school of university of St. Gallen (Switzerland) and late he became a Swiss CPA. Michael started his career with Arthur Andersen, Zurich as a CPA and advisor for IFRS, due diligence and valuations. After several years with Arthur Andersen and later with Ernst & Young in Zurich he decided to continue his career in Zug, nearby Zurich. brag Accounting and Auditing Ltd. was formed in 1962 an employs today up to 25 staff members.

Michael's expertise is accounting and audit engagement, but he is also experienced as a tax advisor for Swiss taxes. Michael is a member of the executive board of the Swiss accounting standard board, Swiss GAAP FER (www.fer.ch) and a member of the audit commission of EXPERTSuisse, the chamber of accountants and tax advisors in Switzerland (www.expertsuisse.ch).

Read More



Jörg Bornhausen

Bornhausen Consulting, Germany

This email address is being protected from spambots. You need JavaScript enabled to view it.

Jörg is one of three Partners of Bornhausen Consulting in Frankfurt (Germany). He studied business and economics at the University of Frankfurt and graduated in 2010. After his graduation he worked as an intern for Turner, Stone & Company, LLP, our INAA-Member in Dallas, Texas.

Since 2011 Jörg has been working for Bornhausen Consulting and became a partner in 2016. He is qualified as certified tax advisor and certified chartered accountant in Germany. Bornhausen Consulting provides its international clients with professional services in different industries.

Bornhausen Consulting is a member of INAA since the beginning of INAA in 1992. Jörg is experienced in advice on international tax affairs, local and international accounting standards and performs audits for international companies. The business fields of his clients include larger real-estate investments, hotels, IT-companies and manufacturing-companies. Jörg is married and has a young son. One of his hobbies is playing tennis at the weekend.

Read More


Eladio Acevedo

Eudita, Spain

Linkedin This email address is being protected from spambots. You need JavaScript enabled to view it.

Eladio Acevedo has studied Business Administration in Madrid (University of Alcalá de Henares) and Italy (University of Ancona) and began his career at Mapfre Inssurance Company in 1994.

He qualified as a Chartered Accountant by the Official Auditors' Register in 1.996 and became a main Audit Partner and Office Director of Eudita Persevia Auditores de Cuentas, S.L. In 2011, he completed his studies with a Degree in Law (European University of Madrid).

Throughout his professional career, he has performed as an audit quality control reviewer for the Auditor’s General Register (Spanish Audit Association), oficial translator of the ISAS into spanish and working on the European Programme “Enhancing Accounting and Auditing Profession in Egypt”.

Currently, he serves different positions such as President of the Central’s Region Accountants and Tax Experts Association, Treasury of the Madrid’s Professional Association where all professionals are represented and Vicepresident of the Auditor’s General Register (Spanish Audit Association).

He also has published several books on audit: Quality Control Manual, Audit Manual, Audit Reports and Audit legislation by Editorial Frances Lefebvre.

Eladio has a three daughters and enjoys running marathons and has a big passion for making models and vintage cars and motorbikes.

Eladio is the chair of the Quality Committee.

Read More


Michel Tudel

Absoluce, France

Linkedin This email address is being protected from spambots. You need JavaScript enabled to view it.

Michel is the Chairman founder of Absoluce, an independent network of Accounting and Auditing French firms that is made of 700 professionals across 23 offices in France.

He studied math and economics at the University of Toulouse, graduated in 1974 and became a French CPA. He created Revirex who became Sygnatures in 2005. In 2013, Michel sold Sygnatures and created Michel Tudel and Associes. In 2009, Michel along with several other independent accounting firms launched Absoluce, France’s largest independent accounting firm network.

Michel is experienced with local and international accounting standards, French tax and French business law. He provides audit and accounting services, as well as financial valuations and accounting oriented litigation services to public and private companies.

Michel is the president of CNECJ (Compagnie Nationale des Experts-Comptables de Justice), the French Chamber of Independent Accounting Experts (expert witness), President of honor of CNCC, the French National Board of Statutory Auditors, and former member of H3C, the French audit standards and regulatory board.

Read More


Saroj V. Maniar

CNK & Associates LLP, India

Linkedin This email address is being protected from spambots. You need JavaScript enabled to view it.

Saroj is a qualified Chartered Accountant and a rank holder in the Final Company Secretarial examination.

She has professional experience of more than 25 years. She was the Managing Partner of Maniar and Maniar, Chartered Accountants prior to its merger with CNK & Associates, LLP about 12 years back.

Currently a Partner with CNK & Associates, LLP specializing in the field of direct taxation, representation and advisory, she also handles the Human Resource initiatives in the firm. CNK has 23 partners and a team strength of more than 450.

Saroj is actively involved in various Professional Forums and is a member of the Taxation Committee of the Bombay Chartered Accountants Society and Direct Tax Committee of Western Indian Regional Council of the Institute of Chartered Accountants of India. She has delivered talks on various professional subjects at different forums and has contributed articles to The Economic Times, The Times of India, Outlook Investor and a column in Mint.

Saroj was honorary Treasurer and Secretary of Bombay International School. Currently a Trustee of We Foundation, an NGO engaged in local initiatives for making a difference in the lives of the under privileged.

Saroj has a daughter and a son and loves travelling, going for long walks, relaxing with a light read and meeting new people.

Read More


Discover the members benefits

Member Benefits

Discover the advantages of membership

Forthcoming Tax & Audit Forums

Meet face to face to debate issues of taxation and auditing

Forthcoming INAA Meetings

Attend key events around the world and make new connections

Find a Business Partner

Membership gives you access to all the INAA experts

INAA Tools

Search, find, poll, attend, ask... Every tool is at your disposal

Next events

  • Brussels, Belgium
  • Mumbai, India
  • Glendale, CA
  • Montreal, Canada

The INAA e-bulletin strives to keep you up-to-date with important INAA news and developments that are ultimately going to help you grow your businesses wherever you are in the world.

Sign Up

4 Rue de la Presse

1000 Brussels, Belgium

Tel: +32 (0) 2 2291912

Fax: +32 (0) 2 2184131