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Palestinian Auditors Guide 2021
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Name:Musa Abu Dieh
Years of experience:32
•Membership in professional societies
•Licensed Auditor – Palestine.
•Member of American Institute of Certified Public Accountants (AICPA).
•Member of the Administrative Board of the Palestinian Association of Certified Public Accountants.
•Head of the Continuing Education Committee of the Palestinian Association of Certified Public Accountants.
•Member of the ethics committee of the Palestinian Association of Certified Public Accountants.
•Licensed Auditor – Jordan.
Key Qualifications:
Musa is currently the managing partner of El Wafa Company for Financial Consulting and Accounting Services, a partnership registered in Ramallah – Palestine. Previously and for 21 years, Musa worked with one of the “big 5” firms (Arthur Andersen) in the UAE and Palestine.
During his professional career, Musa obtained extensive auditing and consulting experience in variety of industries including Internationally Financed Projects, Not-for-Profit Organizations, Manufacturing, Hospitality, Investments, Construction, Banking and the Public Sector. Musa acted as either the partner or manager in-charge of relatively large international clients in UAE and Palestine. This enabled him to gain unique experience in the areas of auditing, financial and operational controls and advising on accounting and control procedures. In addition, his diversified work has allowed him to gain in-depth knowledge of local conditions and working practices in the region as well as experiencing an exposure to international procedures and systems in auditing, accounting and financial management. Further, throughout his professional career, Musa prepared detailed policies and procedures manuals for various organizations including not-for-profit organizations, governmental entities, manufacturing and internationally financed projects.

Employment Record:
August 2000 – to date: Managing Partner of El Wafa Company and in-charge of all El Wafa audit and financial consultancy assignments. This included audits performed at the request of well known international organizations including USAID, EC, NORAD, World Bank, GTZ and others. Many of these audits had to be carried-out in accordance with International Standards on Auditing and had to comply with specific regulations and requirements of these international organizations. Further, other consultancy work included the preparation and development of a detailed accounting policies and procedures manual for the Palestinian Local Government Units prepared upon the request of the Palestinian Municipal Development and Lending Fund (MDLF) and supervised by the World Bank.
From 1994 to August 2000, Musa was the manager in-charge of one of the big five international accounting firm’s offices in Palestine (Arthur Andersen). He has been the audit manager in-charge of all its audit clients. Musa also acted as financial advisor to various NGOs in Palestine to help the management of these NGOs comply with USAID grant accounting and reporting requirements.
From 1988 to 1994, Musa was an audit manager at the same accounting firm, Abu Dhabi, U.A.E with main duties including the supervision and management of audit and consulting assignments in Banking, Hospitality, Investment, Construction and Governmental Institutions. These assignments included the UAE Central Bank, The Private Department of H.H. Late Sheikh Zayed Bin Sultan Al-Nahyan, Invest Bank, The National Bank of Umm Al Quwain, Abu Dhabi International Hotel, Al Muhairy Group, Consolidated Contractors Company, Al Muhairy General Contracting Company, Abu Dhabi Airport Services, Abu Dhabi Airport Catering and other.
From 1983 to 1988, he worked as a senior auditor with the same accounting firm Dubai & Abu Dhabi offices in the U.A.E. Among his duties and responsibilities were planning and supervising audit and systems work. During this period, Musa acted as the senior in-charge on the audit of several banks such as The National Bank of Umm Al-Quwain and Bank Melli Iran.   
From 1979 to 1983, he also worked as assistant auditor & Semi senior auditor in the same firm. His various audit & consulting assignments in U.A.E & other Gulf States included financial institutions, trading & contracting companies and public institutions.
During his career, Musa prepared detailed policies and procedures manuals for several organizations and governmental entities. Further, in the past few years, Musa acted as either a senior financial consultant or as the Partner/Manager in charge on several major World Bank projects in Palestine, including the “Local Government Capacity Building Project” implemented by the Palestinian Ministry of Local  Government through Municipal Development and Lending Fund (MDLF), and under the supervision of the World Bank.

Under this consultancy assignment, and during the period from July 2006 to January 2010, Musa’s main tasks, among others, included-

•Preparation of a standardized and unified-coded chart of accounts to be used by all Palestinian municipalities which would facilitate combining Palestinian municipalities’ certain financial data at the Ministry of Local Government’s (MOLG) level; This unified chart of accounts is suitable for implementation under the accrual, modified accrual and cash bases of accounting.
•Preparation and development of a statement covering recommended general accounting policies to be followed by the Palestinian municipalities in the preparation of their accounts; while preparing such policies, special considerations were given to the nature of the various activities delivered by the Palestinian municipalities such as commercial type activities and non-commercial type activities. In addition, standardizes annual financial reporting forms were developed for the various types of activities of the Palestinian municipalities which were mainly based on the requirements of GASB 34.
•Participation in the development of a standardized budgetary forms to be used by the Palestinian municipalities in the preparation of their annual budgets for submission and approval of the MOLG. These budgetary forms were in compliance with the standardized chart of accounts and the financial reporting forms.
•Preparation of several TORs covering the various aspects of the Project’s activities such as financial consultancies, fixed assets valuation methodology, fixed assets standardized pricing lists, fixed assets actual valuations, various trainings required for the pilot municipalities, assessments of pilot municipalities’ financial departments and other. In addition, Musa headed several committees to evaluate received Technical and Financial proposals covering the various aspects of the project.
•Review and comment on other consultants’ deliverables  including but not limited to deliverables on fixed assets valuation methodology, fixed assets procedures manual, fixed assets actual valuation of certain pilot municipalities;
•Participation in several workshops and giving presentations on materials prepared;
•Attendance of necessary meetings with Word Bank involved personnel as well as other stakeholders to review and monitor progress of the project and plan activities ahead.
•Participation as member of valuation committees on assessment of profiles and technical proposals of several software providers, accountancy & financial consultancy firms as well as individual trainers and financial consultants. These valuations resulted either in short-listing of qualified firms or proposition of specific individuals for specific assignments.
•Participation together with other project management team and consultants in development and continuous updating of the LGCBP Project implementation plan from July 2006 through October 2007.
•Participation in fixed assets revaluation process carried out by several consultancy firms for the eight pilot municipalities which had been carried out during 2007
•Working closely with other LGCBP consultants, the IT consultant in particular, on development of functional and technical specifications of the required IFMIS including the design of segments and coding.
•Discussing with MOLG Budgetary department and officers in certain MOLG district offices the possible methods of reviewing and approving budgets submitted by Palestinian municipalities as well as possible approaches to discuss and evaluate actual financial reports submitted by Palestinian municipalities in comparison with submitted budgets.
•Development of a draft of suitable performance indicators to be followed by MOLG in reviewing, analyzing and monitoring of submitted budgets compared with actual previous performance of municipalities.
•Development of detailed unified financial policies and procedures manual for the Palestinian municipalities following the accrual basis of accounting, to assist MDLF during the implementation phase of the selected financial software;
•Review and comment on work of other consultants working on the project.

In addition, Musa was the manager in-charge of developing policies and procedures, internal controls and accounting systems of several companies and organization in Palestine, and had been the engagement manager on the assessment of the internal control and accounting systems of certain NGOs in the West Bank and Gaza, which was requested by the USAID and other international financing agencies.

Training Experience

Musa has extensive experience in conducting training to Local Government Units, Non-Governmental Organizations and other. Following are examples of such training:

•Training to the members of Palestinian NGOs Network on best practices financial & administrative policies and procedures suitable for non-governmental organizations.
•Training to the budgetary and accounting personnel of 132 municipalities in the West Bank and Gaza on the newly developed Budgetary Forms for the year 2008. This training had been conducted over seven sessions in the various Governorates in the West Bank and Gaza at the request and under the supervision of the Municipal Development and Lending Fund (MDLF) and the Ministry of Local Government (MOLG).
•Training of the Palestinian Municipalities’ accountants on the newly developed standardized and unified-coded chart of accounts. This training was held at the request and under the supervision of the MDLF and MOLG.
•Workshops on the general accounting policies and financial reporting framework suitable to the Palestinian municipalities. This included the development of the accounting policies suitable for the various types of Palestinian municipal activities such as the commercial-type and non-commercial type activities and the financial reporting required for each type of municipal activities. These workshops were held several times at the request of the MDLF and MOLG.
•Training of accountants and engineers of certain municipalities under EMSRP II on how to prepare financial projections of new projects and how to monitor the actual financial performance/execution of these projects.
•Training of the Palestinian licensed auditors on organization of audit working paper files, audit of non-governmental organizations and local government units. This training was contracted by the Palestinian Society of Certified Public Accountants.
•Training of accountants and project managers of certain Palestinian NGOs on certain accounting topics relevant to Palestinian NGOs.

Teaching Experience

During the years 2003 to 2008, Musa delivered certain teaching courses namely, Audit Theory, Advanced Auditing (Auditing in Practice) and Governmental and Not-For-Profit Accounting at Birzeit  University in the City of Ramallah in the West Bank. The advanced Auditing course is usually attended by students heading for graduation.


•MBA – Birzeit University.
•B. Sc. Accounting and Business Administration, University of Jordan

Language proficiency:    
        Reading        Writing        Speaking
English        Excellent        Excellent        Excellent
Arabic        Excellent        Excellent        Excellent
Hebrew        Fair        Fair        Fair

Musa is currently the managing partner of El Wafa Company for Financial Consulting and Accounting Services, which delivers professional accounting, auditing and financial consultancy services to several international and local organizations. El Wafa Company address follows:

P. O. Box 2056, Ramallah, 1st floor, Abu Shosheh Bldg., Opposite of Arab Bank, Al Balad (Ramallah Attahta) Branch.
Telephone: 2966210/1, Fax 2966212

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