AAOIFI is a non-profit organization that was established to maintain and promote Shariah standards for Islamic financial institutions, participants and the overall industry. AAOIFI also, organizes a number of professional development programs (especially the Islamic legal accountant program and the observer program and forensic auditor) in its effort to improve resources working in the industry and the development of governance structures controls of finical the institutions. It has members from more than 45 countries, including central banks and Islamic financial institutions and other parties working in the financial industry and banking, Islamic International. The Commission has obtained support for the application of the standards issued by it, where these standards are dependent today in the Kingdom of Bahrain and the Dubai International Financial Centre, Jordan, Lebanon, Qatar, Sudan and Syria. The competent authorities in Australia, Indonesia, Malaysia, Pakistan, Saudi Arabia and South Africa issued guidelines derived from the standards and publications.