Compliance Responses and Action Plans

IFAC members and associates have provided self-assessment information about the regulatory and standard-setting framework in their countries (Part 1) and their organizations' activities in addressing IFAC's membership requirements (Part 2) as described in the Statements of Membership Obligations. Based on an analysis of this information, they are developing action plans (Part 3) for continuous development and improvement.

In the interest of transparency and providing information to the profession, regulators, and other stakeholders, the responses and action plans may be accessed below.

#	Country	Member Body / Associate	Part 1 Responses	Part 2 Responses	Part 3 Action Plan
1.	ALBANIA	Institute of Authorized Chartered Auditors of Albania (IEKA)	Jan. 2006	Feb. 2007	Apr. 2012
2.	ARGENTINA	Federación Argentina de Consejos Profesionales de Ciencias Económicas	Oct. 2005	Feb. 2007	May. 2011
3.	ARMENIA	Association of Accountants and Auditors of Armenia	Jan. 2006	Dec. 2006	Jul. 2011
4.	AUSTRALIA	CPA Australia	Dec. 2004	Jul. 2006	Jan. 2012
5.	AUSTRALIA	Institute of Public Accountants	Mar. 2005	Dec. 2006	Jan. 2012
6.	AUSTRALIA	The Institute of Chartered Accountants in Australia	Dec. 2004	Jul. 2006	Mar. 2012
7.	AUSTRIA	Institut Österreichischer Wirtschaftsprüfer	Dec. 2004	Oct. 2006	Jul. 2011
8.	AUSTRIA	Kammer der Wirtschaftstreuhänder	Jan. 2005	Jun. 2007	Jul. 2011
9.	AZERBAIJAN	The Chamber of Auditors of Azerbaijan Republic	Apr. 2005	Jun. 2008	Sep. 2011
10.	BAHAMAS	The Bahamas Institute of Chartered Accountants	Mar. 2006	Jan. 2007	Sep. 2010
11.	BAHRAIN	Bahrain Accountants Association (BAA)	Jan. 2006	Aug. 2007
12.	BANGLADESH	The Institute of Chartered Accountants of Bangladesh	Aug. 2005	Mar. 2007	Aug. 2011
13.	BANGLADESH	The Institute of Cost and Management Accountants of Bangladesh	Dec. 2005	Apr. 2007	Sep. 2011
14.	BARBADOS	The Institute of Chartered Accountants of Barbados	Dec. 2005	Jan. 2007	Jan. 2012
15.	BELGIUM	Institut des Experts-comptables et des Conseils Fiscaux – Instituut Van de Accountants en de Belastingconsulenten (IEC – IAB)	Sep. 2005	Aug. 2008	Apr. 2011
16.	BELGIUM	Institut des Réviseurs d'Entreprises	Jan. 2005	Apr. 2010	Nov. 2011
17.	BOLIVIA	Colegio de Auditores de Bolivia	Jul. 2006	Jul. 2007	Apr. 2011
18.	BOSNIA AND HERZEGOVINA	Association of Accountants and Auditors of Republic of Srpska	Mar. 2006	Apr. 2007	Jun. 2011
19.	BOSNIA AND HERZEGOVINA	Union of Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina	Dec. 2010	Dec. 2010	May. 2011
20.	BOTSWANA	Botswana Institute of Chartered Accountants	Aug. 2005	Nov. 2006	Aug. 2011
21.	BRAZIL	Conselho Federal de Contabilidade (CFC)	Oct. 2005	Jun. 2007	Jul. 2010
22.	BRAZIL	Instituto dos Auditores Independentes do Brasil (IBRACON)	Jul. 2005	Mar. 2007	Jul. 2010
23.	BRUNEI DARUSSALAM	The Brunei Darussalam Institute of Certified Public Accountants	Dec. 2009	Dec. 2009	Sep. 2011
24.	BULGARIA	Institute of Certified Public Accountants of Bulgaria	Apr. 2005	Oct. 2006	Feb. 2012
25.	CAMBODIA	Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA)	Nov. 2008	Nov. 2008	Aug. 2011
26.	CAMEROON	The Institute of Chartered Accountants of Cameroon	Jan. 2006	Dec. 2006	Jul. 2011
27.	CANADA	Certified General Accountants Association of Canada	Mar. 2005	Jul. 2006	Apr. 2012
28.	CANADA	Certified Management Accountants of Canada	Mar. 2005 attachment	Nov. 2006	Apr. 2011
29.	CANADA	The Canadian Institute of Chartered Accountants	Jan. 2005	Jul. 2006	Sep. 2011
30.	CAYMAN ISLANDS	Cayman Islands Society of Professional Accountants	Nov. 2007	Nov. 2007	Oct. 2011
31.	CHILE	Colegio de Contadores de Chile	Jan. 2006	Oct. 2007	Aug. 2011
32.	CHINA	The Chinese Institute of Certified Public Accountants (CICPA)	Dec. 2004	Aug. 2006	Jul. 2011
33.	CHINESE TAIWAN	Federation of CPA Associations of Chinese Taiwan	Dec. 2004	Apr. 2007	Feb. 2012
34.	COLOMBIA	Instituto Nacional de Contadores Públicos de Colombia	Jul. 2006	Mar. 2007	Aug. 2011
35.	COSTA RICA	Colegio de Contadores Públicos de Costa Rica	Jul. 2006	Jul. 2007	Mar. 2012
36.	COTE D'IVOIRE	Ordre des Experts Comptables et Comptables Agréés de Côte d'Ivoire	Jan. 2006	Mar. 2007	Dec. 2010
37.	CROATIA	Croatian Association of Accountants and Financial Experts	May 2006	May. 2007	Nov. 2011
38.	CROATIA	Croatian Audit Chamber	Dec. 2010	Dec. 2010	Sep. 2011
39.	CYPRUS	The Institute of Certified Public Accountants of Cyprus	Jan. 2005	Mar. 2007	Mar. 2011
40.	CZECH REPUBLIC	Chamber of Auditors of the Czech Republic	Jul. 2005	Sep. 2006	Dec. 2011
41.	CZECH REPUBLIC	Union of Accountants of the Czech Republic	Dec. 2005	Jan. 2007	Dec. 2010
42.	DENMARK	FSR - danske revisorer	Dec. 2004	Feb. 2007	Feb. 2012
43.	DOMINICAN REPUBLIC	Instituto de Contadores Públicos Autorizados de la República Dominicana	Dec. 2005	Oct. 2007	Aug. 2011
44.	EGYPT	The Egyptian Society of Accountants & Auditors	Jan. 2006	Nov. 2006	Dec. 2008
45.	ESTONIA	Estonian Association of Auditors	Jul. 2005 attachment	Jul. 2006	May. 2011
46.	FIJI	Fiji Institute of Accountants	Jul. 2005	Feb. 2007	Nov. 2011
47.	FINLAND	HTM-tilintarkastajat - GRM - revisorer ry	Dec. 2004	Sep. 2006	Nov. 2010
48.	FINLAND	KHT-yhdistys-Föreningen CGR ry	Sep. 2005	Jul. 2006	Dec. 2010
49.	FRANCE	Compagnie Nationale des Commissaires aux Comptes	Apr. 2005	Jul. 2006	Dec. 2011
50.	FRANCE	Conseil Supérieur de l'Ordre des Experts-Comptables	Apr. 2005	Sep. 2006	Dec. 2011
51.	GEORGIA	Georgian Federation of Professional Accountants and Auditors	May 2006	Aug. 2007	Jul. 2011
52.	GERMANY	Institut der Wirtschaftsprüfer	Mar. 2005 attachment	Jul. 2006	Aug. 2011
53.	GERMANY	Wirtschaftsprüferkammer (WPK)	Mar. 2005	Sep. 2006	Aug. 2011
54.	GHANA	The Institute of Chartered Accountants (Ghana)	Jan. 2006	Jan. 2007	May. 2012
55.	GREECE	Institute of Certified Public Accountants of Greece (SOEL)	Apr. 2005	Jun. 2007	Oct. 2011
56.	GUATEMALA	Instituto Guatemalteco de Contadores Públicos y Auditores	Mar. 2006	Jun. 2007	Dec. 2010
57.	GUYANA	The Institute of Chartered Accountants of Guyana	Dec. 2005	Mar. 2007	Nov. 2011
58.	HAITI	Ordre des Comptables Professionels Agrees d'Haiti	Feb. 2006	Feb. 2007
59.	HONDURAS	Colegio de Peritos Mercantiles y Contadores Públicos	Jul. 2006	Jul. 2007	Dec. 2010
60.	HONG KONG (SPECIAL ADMINISTRATIVE REGION OF CHINA)	Hong Kong Institute of Certified Public Accountants	Mar. 2005 attachment	Jul. 2006	Nov. 2011
61.	HUNGARY	Chamber of Hungarian Auditors	Jul. 2005	Aug. 2008	May. 2011
62.	ICELAND	Félag Löggiltra Endurskodenda, FLE	Sep. 2005	Nov. 2006	Apr. 2011
63.	INDIA	The Institute of Cost Accountants of India	Mar. 2005 attachment	Nov. 2006	Aug. 2011
64.	INDIA	The Institute of Chartered Accountants of India	Jan. 2005	Dec. 2006	Sep. 2011
65.	INDONESIA	Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI)	Jan. 2006	Jun. 2007	Oct. 2011
66.	IRAN (ISLAMIC REPUBLIC OF)	Iranian Association of Certified Public Accountants	Sep. 2005	Apr. 2007	Sep. 2009
67.	IRAN (ISLAMIC REPUBLIC OF)	The Iranian Institute of Certified Accountants	Sep. 2005	May. 2007
68.	IRAQ	Iraqi Union of Accountants and Auditors	Feb. 2006
69.	IRELAND	Accounting Technicians Ireland	Jul. 2005	Mar. 2007	Oct. 2011
70.	IRELAND	Chartered Accountants Ireland	Feb. 2005	Nov. 2006	Sep. 2011
71.	IRELAND	The Institute of Certified Public Accountants in Ireland	Feb. 2005	Aug. 2006	Nov. 2011
72.	ISRAEL	Institute of Certified Public Accountants in Israel	Jun. 2005 attachment	Nov. 2006	Aug. 2011
73.	ITALY	Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili	Apr. 2005	Apr. 2009	Sep. 2011
74.	JAMAICA	The Institute of Chartered Accountants of Jamaica	Jan. 2006	Sep. 2006	Jan. 2012
75.	JAPAN	The Japanese Institute of Certified Public Accountants	Dec. 2004	Jul. 2006	May. 2011
76.	JORDAN	Arab Society of Certified Accountants	Jan. 2006	Jul. 2007	Jun. 2011
77.	JORDAN	Jordanian Association of Certified Public Accountants	Jan. 2006	Dec. 2006	Oct. 2011
78.	KAZAKHSTAN	Chamber of Auditors of the Republic of Kazakhstan	Feb. 2006	Mar. 2007	Jan. 2012
79.	KENYA	Institute of Certified Public Accountants of Kenya	Aug. 2005	Dec. 2006	Jul. 2011
80.	KOREA, REPUBLIC OF	Korean Institute of Certified Public Accountants	Jan. 2005	Sep. 2006	Apr. 2011
81.	KOSOVO	Society of Certified Accountants and Auditors of Kosovo (SCAAK)	Mar. 2006	Dec. 2006	Apr. 2012
82.	KUWAIT	Kuwait Association of Accountants and Auditors	Jan. 2006	Oct. 2007	Aug. 2011
83.	KYRGYZSTAN	Union of Accountants and Auditors	Jan. 2006	Apr. 2007	Sep. 2011
84.	LATVIA	Latvian Association of Certified Auditors	Jan. 2006	Dec. 2006	Sep. 2011
85.	LEBANON	Lebanese Association of Certified Public Accountants (LACPA)	Apr. 2006	Mar. 2007	Feb. 2012
86.	LESOTHO	Lesotho Institute of Accountants	Jan. 2006	Dec. 2006	Nov. 2011
87.	LIBERIA	The Liberian Institute of Certified Public Accountants	Jan. 2006	May. 2007	Sep. 2011
88.	LITHUANIA	Lithuanian Chamber of Auditors	Sep. 2005	Sep. 2006	Sep. 2011
89.	LUXEMBOURG	Institut des Réviseurs d'Entreprises	Jan. 2005 attachment	Jul. 2006	Aug. 2011
90.	LUXEMBOURG	Ordre des Experts-Comptables du Luxembourg	Dec. 2009	Dec. 2009	Sep. 2011
91.	MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF	Institute of Certified Auditors of the Republic of Macedonia	Dec. 2010	Dec. 2010	Dec. 2011
92.	MADAGASCAR	Ordre des Experts Comptables et Financiers de Madagascar	Jan. 2006	Jun. 2007	May. 2011
93.	MALAWI	The Society of Accountants in Malawi	Aug. 2005	Mar. 2007	Jul. 2011
94.	MALAYSIA	Malaysian Institute of Accountants	Dec. 2004	Oct. 2006	Sep. 2011
95.	MALAYSIA	The Malaysian Institute of Certified Public Accountants	Feb. 2005 attachment	Aug. 2006	Dec. 2011
96.	MALTA	The Malta Institute of Accountants	Jan. 2006	Dec. 2006	Apr. 2011
97.	MAURITIUS	Mauritius Institute of Professional Accountants	Nov. 2007	Nov. 2007	Aug. 2011
98.	MEXICO	Instituto Mexicano de Contadores Públicos, A.C.	Jan. 2005	Nov. 2006	Apr. 2011
99.	MOLDOVA, REPUBLIC OF	Association of Professional Accountants & Auditors of the Republic of Moldova	Dec. 2005	May. 2007	Aug. 2011
100.	MONGOLIA	Mongolian Institute of Certified Public Accountants (MonICPA)	Jan. 2006	Jun. 2007	Apr. 2011
101.	MONTENEGRO (REPUBLIC OF)	Institute of Accountants and Auditors of Montenegro	Mar. 2006	Nov. 2006	Apr. 2011
102.	MOROCCO	Ordre des Experts Comptables du Royaume du Maroc (Morocco) (Certified Public Accountants Association)	Dec. 2005	Apr. 2007	Apr. 2011
103.	NAMIBIA	Institute of Chartered Accountants of Namibia	Jan. 2006	Mar. 2007	Oct. 2011
104.	NEPAL	The Institute of Chartered Accountants of Nepal	Jan. 2006	Feb. 2007	Sep. 2011
105.	NETHERLANDS	Koninklijk Nederlands Instituut van Registeraccountants (Royal NIVRA)	Feb. 2005	Oct. 2006	Jul. 2011
106.	NEW ZEALAND	New Zealand Institute of Chartered Accountants	Nov. 2005 attachment	Oct. 2006	May. 2011
107.	NICARAGUA	Colegio de Contadores Públicos de Nicaragua	Feb. 2007	Feb. 2007	Oct. 2010
108.	NIGERIA	The Institute of Chartered Accountants of Nigeria	Jan. 2006	Jun. 2007	Feb. 2011
109.	NORWAY	Den Norske Revisorforening (DnR)	Apr. 2005	Aug. 2006	Mar. 2012
110.	PAKISTAN	Institute of Cost and Management Accountants of Pakistan	Jan. 2006	Nov. 2006	Sep. 2011
111.	PAKISTAN	Pakistan Institute of Public Finance Accountants	Jan. 2006	Apr. 2007	Sep. 2011
112.	PAKISTAN	The Institute of Chartered Accountants of Pakistan	Dec. 2005	Dec. 2006	Sep. 2011
113.	PANAMA	Colegio de Contadores Públicos Autorizados de Panamá	Mar. 2005	Mar. 2007	Jan. 2012
114.	PAPUA NEW GUINEA	Certified Practising Accountants Papua New Guinea	Nov. 2006	Nov. 2006	Jul. 2011
115.	PARAGUAY	Colegio de Contadores de Paraguay	Jul. 2006	Jun. 2007	Apr. 2011
116.	PERU	Junta de Decanos de Colegios de Contadores Publicos del Peru	Jul. 2006	Feb. 2007	Sep. 2010
117.	PHILIPPINES	Philippine Institute of Certified Public Accountants	Aug. 2006	Feb. 2007	Aug. 2011
118.	POLAND	Accountants Association in Poland	May 2005	Nov. 2006	Apr. 2011
119.	POLAND	National Chamber of Statutory Auditors	May 2005	Nov. 2006	Nov. 2011
120.	PORTUGAL	Ordem dos Revisores Oficiais de Contas (OROC)	Mar. 2005	Aug. 2008	Sep. 2011
121.	ROMANIA	Corpul Expertilor Contabili si Contabililor Autorizati din Romania (CECCAR)/The Body of Expert and Licensed Accountants of Romania	Dec. 2005 attachment	Aug. 2010	Jul. 2011
122.	ROMANIA	The Chamber of Financial Auditors of Romania	Jan. 2006	Mar. 2010	Sep. 2011
123.	RUSSIAN FEDERATION	Audit Chamber of Russia	Dec. 2010	Dec. 2010	Dec. 2011
124.	RUSSIAN FEDERATION	Russian Collegium of Auditors	Jul. 2006	Jul. 2010	Aug. 2011
125.	RUSSIAN FEDERATION	The Institute of Professional Accountants of Russia	Jan. 2006	Dec. 2006	Mar. 2011
126.	SAUDI ARABIA	Saudi Organization for Certified Public Accountants	Oct. 2005	Aug. 2006	Apr. 2011
127.	SENEGAL	Ordre National des Experts Comptables et Comptables Agréés du Sénégal	Nov. 2007	Nov. 2007	May. 2011
128.	SERBIA (REPUBLIC OF)	Serbian Association of Accountants and Auditors	Apr. 2006	Dec. 2006	Apr. 2012
129.	SIERRA LEONE	The Institute of Chartered Accountants of Sierra Leone, (ICASL)	Jan. 2006	Jul. 2007	May. 2011
130.	SINGAPORE	Institute of Certified Public Accountants of Singapore	May 2005	Sep. 2006	Apr. 2011
131.	SLOVAKIA	Slovenska Komora Auditorov	Jul. 2005	Mar. 2007	Dec. 2010
132.	SLOVENIA	The Slovenian Institute of Auditors	Oct. 2005	Mar. 2007	Apr. 2011
133.	SOUTH AFRICA	The South African Institute of Chartered Accountants	Jan. 2005	Jul. 2006	Apr. 2012
134.	SOUTH AFRICA	The South African Institute of Professional Accountants	Feb. 2005	Dec. 2006	May. 2011
135.	SPAIN	Instituto de Censores Jurados de Cuentas de España	Mar. 2005 attachment	Apr. 2007	Oct. 2011
136.	SRI LANKA	Association of Accounting Technicians of Sri Lanka	Jan. 2006 attachment	Dec. 2006	Oct. 2011
137.	SRI LANKA	Institute of Certified Management Accountants of Sri Lanka	Dec. 2010	Dec. 2010	Oct. 2011
138.	SRI LANKA	The Institute of Chartered Accountants of Sri Lanka	Oct. 2005	Dec. 2006	May. 2011
139.	SWAZILAND	Swaziland Institute of Accountants	Jan. 2006	Dec. 2006	Aug. 2011
140.	SWEDEN	Far	Dec. 2005	Dec. 2006	May. 2011
141.	SWITZERLAND	Treuhand-Kammer -Swiss Institute of Certified Accountants and Tax Consultants	Jan. 2006	Sep. 2006	Nov. 2011
142.	TANZANIA, UNITED REPUBLIC OF	National Board of Accountants and Auditors (NBAA)	Oct. 2005	Nov. 2006	May. 2011
143.	THAILAND	Federation of Accounting Professions	Jan. 2006	Jul. 2007	Jan. 2012
144.	TRINIDAD AND TOBAGO	The Institute of Chartered Accountants of Trinidad & Tobago	Dec. 2005	Mar. 2007	Nov. 2011
145.	TUNISIA	Ordre des Experts Comptables de Tunisie	Apr. 2006	Jun. 2007	Sep. 2009
146.	TURKEY	Expert Accountants' Association of Turkey	Dec. 2005	Jun. 2007	Aug. 2011
147.	TURKEY	Union of Chambers of Certified Public Accountants of Turkey (TÜRMOB)	Apr. 2005	Apr. 2007	May. 2011
148.	UGANDA	Institute of Certified Public Accountants of Uganda	May 2006	Jan. 2007	Sep. 2011
149.	UKRAINE	Ukrainian Association of Certified Accountants and Auditors	Nov. 2008	Nov. 2008	Dec. 2011
150.	UKRAINE	Ukrainian Federation of Professional Accountants and Auditors	Sep. 2005	Apr. 2007	Sep. 2011
151.	UNITED KINGDOM	Association of Accounting Technicians (AAT)	Sep. 2005	Aug. 2009	Sep. 2011
152.	UNITED KINGDOM	Institute of Financial Accountants	Nov. 2008	Nov. 2008	Apr. 2012
153.	UNITED KINGDOM	The Association of Chartered Certified Accountants	Feb. 2005	Aug. 2006	Dec. 2011
154.	UNITED KINGDOM	The Chartered Institute of Management Accountants (CIMA)	Feb. 2005	Sep. 2006	Oct. 2011
155.	UNITED KINGDOM	The Chartered Institute of Public Finance and Accountancy	Mar. 2005	Aug. 2006	Jul. 2011
156.	UNITED KINGDOM	The Institute of Chartered Accountants in England and Wales	Feb. 2005 attachment	Aug. 2006	Nov. 2011
157.	UNITED KINGDOM	The Institute of Chartered Accountants of Scotland	Apr. 2005	Jul. 2006	Oct. 2011
158.	UNITED STATES	American Institute of Certified Public Accountants	May 2005 attachment	Sep. 2006	Apr. 2011
159.	URUGUAY	Colegio de Contadores, Economistas y Administradores del Uruguay	May 2006	Mar. 2007	May. 2011
160.	UZBEKISTAN	National Association of Accountants and Auditors of Uzbekistan	Jan. 2006	Apr. 2007	Mar. 2011
161.	VIETNAM	Vietnam Accounting Association	Aug. 2006	Jun. 2007	Jul. 2011
162.	ZAMBIA	Zambia Institute of Chartered Accountants	Jan. 2006	Mar. 2007	Jul. 2011
163.	ZIMBABWE	The Institute of Chartered Accountants of Zimbabwe	Jan. 2006	Apr. 2007	Oct. 2011

Disclaimer

The information contained within the Part 1 Assessment of the Regulatory and Standard-Setting Framework Questionnaires, Part 2 SMO Self-Assessment Questionnaires, and Part 3 Action Plans are based entirely on information provided to IFAC by the IFAC member or associate to which the information relates. Further, the information has been collected by IFAC for the exclusive use and benefit of IFAC and IFAC's members and associates, but is being made available through this website to the general public in the interest of transparency of the IFAC Member Body Compliance Program. While certain efforts are made to validate the information, IFAC undertakes no obligation to confirm or investigate the completeness or accuracy of any of the content of the questionnaire or action plan, now or at any time in the future. Persons accessing the questionnaire or action plan assume full responsibility for the use of the information set forth herein. IFAC does not make any express or implied warranties or representations whatsoever as to any information provided through the questionnaire or action plan, including, without limitation, that the information contained herein will be error-free. IFAC shall not be liable for any damages, including, without limitation, direct, indirect, incidental, special, punitive or consequential damages, that result in any way from your use or reliance on information provided in the questionnaire or action plan. If you need to rely on the information set forth herein for any purpose, you are urged to confirm the information set forth herein with other sources.

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