GAF's credibility depends entirely on its structural independence. This page explains how that independence is maintained in practice.
Independence Statement
GAF operates as an editorially independent organisation. No ranking position is for sale, and no commercial relationship influences our data, methodology or editorial decisions. Our independence is not a policy position — it is the structural foundation on which the directory and rankings depend.
Purpose: Establish the foundation of trust on which the directory and rankings depend.
Governance Structure
An independent advisory board, drawn from across the global accounting profession, oversees GAF's methodology, editorial standards and governance framework. Board members are appointed on the basis of professional expertise and independence from any network or association covered by GAF. The board meets quarterly and publishes an annual governance report.
Purpose: Show how independence is maintained in practice.
Editorial–Commercial Separation
A strict firewall separates GAF's commercial activities from its editorial and rankings operations. Commercial teams have no access to unpublished rankings data and no influence over editorial decisions. The two functions report independently and do not share performance metrics. This separation is audited annually by the advisory board.
Purpose: Reassure users that payment or participation does not improperly influence GAF's public information.
Governance Principles
Five principles guide every decision GAF makes about how data is collected, verified and published: independence from commercial influence; transparency of methodology and criteria; accountability through the advisory board; accessibility of data to all users regardless of participation status; and reproducibility — every ranking can be independently verified against our published criteria.
Purpose: Turn GAF's governance position into an accessible, memorable framework.
Advisory Board
The GAF Advisory Board brings together senior leaders from networks, associations, technology and practice management — providing genuine independence and broad professional perspective. Board members serve fixed terms and are subject to a formal conflict-of-interest policy. Full board profiles are published on the Advisory Board page.
Purpose: Direct users to the full Advisory Board page.
About GAF