Publication Details

This article was originally published as: Abraham, A, Tsunami swamps aid agency accountability: government waives requirements, Australian Accounting Review, 2007, 17 (41), 4-12. Copyright 2007 CPA Australia. The authors' manuscript version has been reproduced with permission from CPA Australia for educational purposes only and may not be further made available or distributed without permission. If reproduction is sought, permission to use the original article must be obtained from the Australian Accounting Review.


Following the devastating tsunamis of 26 December 2004, Australians were eager to donate money to the relief effort. An issue for many was identifying a trustworthy agency; this could be done through direct knowledge of an organisation, or by depending on a the recommendations of a source whose competence and integrity was readily accepted. The Australian government provided this external credibility to the 34 charities it listed on its official tsunami assistance website. However, an investigation of these agencies and the actual appeals conducted by them, indicates that the Government may have waived its normal requirements by moving away from its two accountability programs, AusAID and ACFID accreditation.