Abdulmalek Ismail Hajar

  • Certified Public Accountant in Yemen,
  • Chairman of the Yemeni Association of Certified Public Accountants (YACPA) (2018-2021)
  • Former member of American Accounting Association – The International Accounting Section.
  • Partner in “Deloitte & Touche (M.E) with Dr. Hajar Co.,” in Yemen. Deloitte is one of the big four Audit Firms in the world.
  • Chairman of the General Authority for Social Security & Pensions (GASSP) from 2002-2007.
  • Chairman of Accounting Department at Sana’a University.
  • Chairman of Board of Trustees of Yemenia University.

Author of many Accounting books, which have been part of the curriculum taught at the Faculty of Commerce and Economics, Sana’a University and other Universities in Yemen. The books published are Petroleum Accounting, Accounting Information Systems, Accounting Principles (co-author), Using Qualitative Models in Decision Making, and Managerial Accounting (co-author).

Board member in:

  • Board Member in Yemen Liquefied Natural Gas (YLNG) Company in Yemen (2005-2007).
  • Board member in the Arab Yemen Libyan Holding Company (2002 – 2007).
  • Board member of the Berue of the International Social Security Association – ISSA (Geneva) from 2005-2007.
  • Member of the Committee of the Yemeni Certified Public Accountants and the coordinator of the Yemeni Association of Certified Public Accountants (YACPA) with IFAC.
  • Former board member of the Special Olympics in Yemen.
  • Board member of the Civil Service Fund – The Ministry of Civil Service – in Yemen (2002-2007).
  • Board member of the early retirement Fund – The Ministry of Civil Service in Yemen (2002-2007).


Bachelor’s degree in Accounting from Sana’a University- Yemen, Masers degree in Accounting from the Catholic University of America – USA, and the PhD in Accounting Information Systems from Alexandria University – Egypt.


  • Lecturing to thousands of accounting students in most of the universities in Yemen.
  • Participating in carring out statutory audits for various companies in the private sector and non-for-profit organizations. perfopming consulting services for various companies and organizations operating in Yemen. Including all Oil & Gas Companies in Yemen (cost recovery audit), Central Bank of Yemen, most of the Commercial Banks working in Yemen, TeleYemen, SabaFon, Y Co., Yemen Airlines,Non for Profit Orgnizations (UNICEF, UN..), and other industrial & service entities.
  • Extensive experience is in Oil & Gas, Cost Recovery Audit, compliance audit based on the Production Sharing Agreements (PSA) between the Host Country (Yemen) and Oil & Gas Companies.

Conferences, Training, and Workshops:

Many conferences, training, and workshops in the areas of:

  • International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and their interpretations and related publications, International Standard of Auditing (ISA).
  • Social Securities Issues.
  • The new developments in the areas of Accounting, Auditing, Management, Communication and Leadership.
  • The Audit Profession in Yemen.

Many of the above activities were held\ sponsored by the World Bank and IFAC. Most of them held in many countries including Mosco, UAE-Dubai and Abu Dhabi, Tunisia, Bahrain- Manamah, Holland- Vienna, South Africa, Swaziland -Geneva, Egypt-Cairo and Alexandria, China.

  • Training on Financial and Accounting issues delivered to the Deans of the Faculties and Centers of Sana’a University.
  • Training on Cost Recovery Audit delivered to Central Organization for Control and Audit (COCA), Ministry of Finance, and tax Authority.

Research and scientific papers:

  • Adopting and Implementing Accounting and Auditing International Standards in Yemen (Status of the profession and the requirement of development).
  • Towards an Integrated Framework for Controlling the Expenditures of Oil Companies Operating in Yemen under the Production Sharing Agreements.
  • Government Accounting System of the Republic of Yemen, Applications and Improvement Requirements (System Approach).
  • Proposed Model for Auditing Oil & Gas Companies’ Expenditures under the Production Sharing Agreements.
  • Comprehensive study to overcome the problem of collecting the Social Security dues (premiums) – Collection from original source (Ministry of Finance).
  • Integrated Computerized Information System for the Authority of the Social Security Activities in Yemen.