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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 SMO Action Plans for continuous development and improvement.

Some organizations have qualified to submit SMO Action Plans on a biennial basis by meeting eligibility criteria. These organizations are indicated with an asterisk (*).

In the interest of transparency and providing information to the profession, regulators, and other stakeholders, all responses and SMO Action Plans are accessible below.

# Country Member Body / Associate Part 1 Part 2 SMO Action Plans
1. ALBANIA Albanian Institute of Certified Accountants 11/12 11/12
2. ALBANIA Institute of Authorized Chartered Auditors of Albania 01/06 02/07 04/12
3. ARGENTINA Federación Argentina de Consejos Profesionales de Ciencias Económicas 10/05 02/07 05/11
4. ARMENIA Association of Accountants and Auditors of Armenia 01/06 12/06 07/11
5. AUSTRALIA CPA Australia* 12/04 07/06 01/12
6. AUSTRALIA Institute of Public Accountants* 03/05 12/06 01/12
7. AUSTRALIA The Institute of Chartered Accountants in Australia* 12/04 07/06 03/12
8. AUSTRIA Institut Österreichischer Wirtschaftsprüfer* 12/04 10/06 07/11
9. AUSTRIA Kammer der Wirtschaftstreuhänder* 01/05 06/07 07/11
10. AZERBAIJAN The Chamber of Auditors of Azerbaijan Republic 04/05 06/08 09/11
11. BAHAMAS The Bahamas Institute of Chartered Accountants 03/06 01/07 03/13
12. BAHRAIN Bahrain Accountants Association 01/06 08/07 02/13
13. BANGLADESH The Institute of Chartered Accountants of Bangladesh 08/05 03/07 11/12
14. BANGLADESH The Institute of Cost and Management Accountants of Bangladesh 12/05 04/07 02/13
15. BARBADOS The Institute of Chartered Accountants of Barbados 12/05 01/07 03/13
16. BELGIUM Institut des Experts-comptables et des Conseils Fiscaux – Instituut Van de Accountants en de Belastingconsulenten 09/05 08/08 08/12
17. BELGIUM Instituut van de Bedrijfsrevisoren - Institut des Réviseurs d'Entreprises 01/05 04/10 11/12
18. BENIN Ordre des Experts-Comptables et Comptables Agréés du Bénin (OECCA) 11/11 11/11 08/12
19. BOLIVIA Colegio de Auditores de Bolivia 07/06 07/07 01/13
20. BOSNIA AND HERZEGOVINA Association of Accountants and Auditors of Republic of Srpska 03/06 04/07 01/13
21. BOSNIA AND HERZEGOVINA Union of Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina 12/10 12/10 06/12
22. BOTSWANA Botswana Institute of Chartered Accountants* 08/05 11/06 08/11
23. BRAZIL Conselho Federal de Contabilidade 10/05 06/07 07/12
24. BRAZIL Instituto dos Auditores Independentes do Brasil 07/05 03/07 07/12
25. BRUNEI DARUSSALAM The Brunei Darussalam Institute of Certified Public Accountants 12/09 12/09 09/12
26. BULGARIA Institute of Certified Public Accountants of Bulgaria 04/05 10/06 02/12
27. CAMBODIA Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) 11/08 11/08 11/12
28. CAMEROON The Institute of Chartered Accountants of Cameroon 01/06 12/06 02/13
29. CANADA Chartered Professional Accountants of Canada
30. CANADA Certified General Accountants Association of Canada* 03/05 07/06 04/12
31. CAYMAN ISLANDS Cayman Islands Society of Professional Accountants 11/07 11/07 01/13
32. CHILE Colegio de Contadores de Chile 01/06 10/07 08/11
33. CHINA The Chinese Institute of Certified Public Accountants 12/04 08/06 08/12
34. CHINESE TAIWAN Federation of CPA Associations of Chinese Taiwan 12/04 04/07 02/12
35. COLOMBIA Instituto Nacional de Contadores Públicos de Colombia 07/06 03/07 12/12
36. COSTA RICA Colegio de Contadores Públicos de Costa Rica 07/06 07/07 03/12
37. COTE D'IVOIRE Ordre des Experts Comptables et Comptables Agréés de Côte d'Ivoire 01/06 03/07 05/12
38. CROATIA Croatian Association of Accountants and Financial Experts 05/06 05/07 11/11
39. CROATIA Croatian Audit Chamber 12/10 12/10 02/13
40. CYPRUS The Institute of Certified Public Accountants of Cyprus 01/05 03/07 06/12
41. CZECH REPUBLIC Chamber of Auditors of the Czech Republic 07/05 09/06 12/11
42. CZECH REPUBLIC Union of Accountants of the Czech Republic 12/05 01/07 05/12
43. DENMARK FSR - danske revisorer 12/04 02/07 02/12
44. DOMINICAN REPUBLIC Instituto de Contadores Públicos Autorizados de la República Dominicana 12/05 10/07 08/11
45. EGYPT The Egyptian Society of Accountants & Auditors 01/06 11/06 09/12
46. EL SALVADOR Instituto Salvadoreño de Contadores Públicos (ISCP) 11/11 11/11 09/12
47. ESTONIA Estonian Association of Auditors 07/05

attachment		 07/06 08/12
48. FIJI Fiji Institute of Accountants 07/05 02/07 02/13
49. FINLAND HTM-tilintarkastajat ry - GRM- revisorer rf 12/04 09/06 08/12
50. FINLAND KHT-yhdistys-Föreningen CGR ry 09/05 07/06 08/12
51. FRANCE Compagnie Nationale des Commissaires aux Comptes* 04/05 07/06 12/11
52. FRANCE Conseil Supérieur de l'Ordre des Experts-Comptables* 04/05 09/06 12/11
53. GEORGIA Georgian Federation of Professional Accountants and Auditors 05/06 08/07 09/12
54. GERMANY Institut der Wirtschaftsprüfer * 03/05

attachment		 07/06 08/12
55. GERMANY Wirtschaftsprüferkammer* 03/05 09/06 08/12
56. GHANA The Institute of Chartered Accountants (Ghana) 01/06 01/07 05/12
57. GREECE Institute of Certified Public Accountants of Greece (SOEL) 04/05 06/07 10/11
58. GUATEMALA Instituto Guatemalteco de Contadores Públicos y Auditores 03/06 06/07 08/12
59. GUYANA The Institute of Chartered Accountants of Guyana 12/05 03/07 11/11
60. HAITI Ordre des Comptables Professionels Agrees d'Haiti 02/06 02/07 01/13
61. HONDURAS Colegio de Peritos Mercantiles y Contadores Públicos 07/06 07/07 12/10
62. HONG KONG (SPECIAL ADMINISTRATIVE REGION OF CHINA) Hong Kong Institute of Certified Public Accountants* 03/05

attachment		 07/06 11/11
63. HUNGARY Chamber of Hungarian Auditors 07/05 08/08 06/12
64. ICELAND Félag Löggiltra Endurskodenda* 09/05 11/06 09/12
65. INDIA The Institute of Cost Accountants of India 03/05

attachment		 11/06 08/12
66. INDIA The Institute of Chartered Accountants of India 01/05 12/06 11/12
67. INDONESIA Ikatan Akuntan Indonesia 01/06 06/07 10/11
68. IRAN (ISLAMIC REPUBLIC OF) Iranian Association of Certified Public Accountants 09/05 04/07 07/12
69. IRAN (ISLAMIC REPUBLIC OF) The Iranian Institute of Certified Accountants 09/05 05/07 07/12
70. IRAQ Iraqi Union of Accountants and Auditors 02/06 06/12 08/12
71. IRELAND Accounting Technicians Ireland 07/05 03/07 10/11
72. IRELAND Chartered Accountants Ireland* 02/05 11/06 10/12
73. IRELAND The Institute of Certified Public Accountants in Ireland* 02/05 08/06 11/11
74. ISRAEL Institute of Certified Public Accountants in Israel 06/05

attachment		 11/06 11/12
75. ITALY Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili* 04/05 04/09 09/11
76. JAMAICA The Institute of Chartered Accountants of Jamaica 01/06 09/06 01/12
77. JAPAN The Japanese Institute of Certified Public Accountants* 12/04 07/06 06/12
78. JORDAN Arab Society of Certified Accountants 01/06 07/07 07/12
79. JORDAN Jordanian Association of Certified Public Accountants 01/06 12/06 03/13
80. KAZAKHSTAN Chamber of Professional Accountants of the Republic of Kazakhstan (CPA RK) 11/11 11/11 01/13
81. KAZAKHSTAN Chamber of Auditors of the Republic of Kazakhstan 02/06 03/07 01/12
82. KENYA Institute of Certified Public Accountants of Kenya* 08/05 12/06 07/11
83. KOREA, REPUBLIC OF Korean Institute of Certified Public Accountants* 01/05 09/06 06/12
84. KOSOVO Society of Certified Accountants and Auditors of Kosovo 03/06 12/06 04/12
85. KUWAIT Kuwait Association of Accountants and Auditors 01/06 10/07 08/11
86. KYRGYZSTAN Union of Accountants and Auditors 01/06 04/07 09/11
87. LATVIA Latvian Association of Certified Auditors 01/06 12/06 11/12
88. LEBANON Lebanese Association of Certified Public Accountants 04/06 03/07 02/12
89. LESOTHO Lesotho Institute of Accountants 01/06 12/06 01/13
90. LIBERIA The Liberian Institute of Certified Public Accountants 01/06 05/07 10/12
91. LITHUANIA Lithuanian Chamber of Auditors 09/05 09/06 11/12
92. LUXEMBOURG Institut des Réviseurs d'Entreprises 01/05

attachment		 07/06 08/12
93. LUXEMBOURG Ordre des Experts-Comptables du Luxembourg 12/09 12/09 09/12
94. MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF Institute of Certified Auditors of the Republic of Macedonia 12/10 12/10 02/13
95. MADAGASCAR Ordre des Experts Comptables et Financiers de Madagascar 01/06 06/07 08/12
96. MALAWI The Society of Accountants in Malawi 08/05 03/07 09/12
97. MALAYSIA Malaysian Institute of Accountants* 12/04 10/06 11/12
98. MALAYSIA The Malaysian Institute of Certified Public Accountants* 02/05

attachment		 08/06 12/11
99. MALTA The Malta Institute of Accountants 01/06 12/06 06/12
100. MAURITIUS Mauritius Institute of Professional Accountants 11/07 11/07 09/12
101. MEXICO Instituto Mexicano de Contadores Públicos, A.C. 01/05 11/06 12/12
102. MOLDOVA, REPUBLIC OF Association of Professional Accountants & Auditors of the Republic of Moldova 12/05 05/07 09/12
103. MONGOLIA Mongolian Institute of Certified Public Accountants 01/06 06/07 07/12
104. MONTENEGRO (REPUBLIC OF) Institute of Certified Accountants of Montenegro (ICAM) 11/11 11/12 08/12
105. MONTENEGRO (REPUBLIC OF) Institute of Accountants and Auditors of Montenegro 03/06 11/06 09/12
106. MOROCCO Ordre des Experts Comptables du Royaume du Maroc 12/05 04/07 06/12
107. NAMIBIA Institute of Chartered Accountants of Namibia 01/06 03/07 02/13
108. NEPAL The Institute of Chartered Accountants of Nepal 01/06 02/07 11/12
109. NETHERLANDS Nederlandse Beroepsorganisatie van Accountants* 02/05 10/06 07/11
110. NEW ZEALAND New Zealand Institute of Chartered Accountants* 11/05

attachment		 10/06 06/12
111. NICARAGUA Colegio de Contadores Públicos de Nicaragua 02/07 02/07 10/12
112. NIGERIA Association of National Accountants of Nigeria 11/12 11/12
113. NIGERIA The Institute of Chartered Accountants of Nigeria 01/06 06/07 05/12
114. NORWAY Den Norske Revisorforening (DnR) 04/05 08/06 03/12
115. PAKISTAN Institute of Cost and Management Accountants of Pakistan 01/06 11/06 12/12
116. PAKISTAN Pakistan Institute of Public Finance Accountants 01/06 04/07 12/12
117. PAKISTAN The Institute of Chartered Accountants of Pakistan* 12/05 12/06 09/11
118. PANAMA Colegio de Contadores Públicos Autorizados de Panamá 03/05 03/07 03/13
119. PAPUA NEW GUINEA Certified Practising Accountants Papua New Guinea 11/06 11/06 11/12
120. PARAGUAY Colegio de Contadores de Paraguay 07/06 06/07 04/11
121. PERU Junta de Decanos de Colegios de Contadores Publicos del Peru 07/06 02/07 08/12
122. PHILIPPINES Philippine Institute of Certified Public Accountants 08/06 02/07 09/12
123. POLAND Accountants Association in Poland 05/05 11/06 09/12
124. POLAND National Chamber of Statutory Auditors 05/05 11/06 11/11
125. PORTUGAL Ordem dos Técnicos Oficiais de Contas 11/12 11/12
126. PORTUGAL Ordem dos Revisores Oficiais de Contas (OROC) 03/05 08/08 08/12
127. ROMANIA Corpul Expertilor Contabili si Contabililor Autorizati din Romania (CECCAR)/The Body of Expert and Licensed Accountants of Romania* 12/05

attachment		 08/10 09/12
128. ROMANIA The Chamber of Financial Auditors of Romania* 01/06 03/10 01/13
129. RUSSIAN FEDERATION The Institute of Professional Auditors 11/12 11/12
130. RUSSIAN FEDERATION Audit Chamber of Russia 12/10 12/10 12/11
131. RUSSIAN FEDERATION Russian Collegium of Auditors* 07/06 07/10 12/12
132. RUSSIAN FEDERATION The Institute of Professional Accountants of Russia 01/06 12/06 07/12
133. RWANDA Institute of Certified Public Accountants of Rwanda 11/12 11/12
134. SAUDI ARABIA Saudi Organization for Certified Public Accountants 10/05 08/06 08/12
135. SENEGAL Ordre National des Experts Comptables et Comptables Agréés du Sénégal 11/07 11/07 06/12
136. SERBIA (REPUBLIC OF) Serbian Association of Accountants and Auditors 04/06 12/06 04/12
137. SIERRA LEONE The Institute of Chartered Accountants of Sierra Leone, (ICASL) 01/06 07/07 09/12
138. SINGAPORE Institute of Certified Public Accountants of Singapore* 05/05 09/06 07/12
139. SLOVAKIA Slovenska Komora Auditorov 07/05 03/07 07/12
140. SLOVENIA The Slovenian Institute of Auditors* 10/05 03/07 04/11
141. SOUTH AFRICA The South African Institute of Chartered Accountants* 01/05 07/06 04/12
142. SOUTH AFRICA The South African Institute of Professional Accountants* 02/05 12/06 06/12
143. SPAIN Instituto de Censores Jurados de Cuentas de España 03/05

attachment		 04/07 11/12
144. SRI LANKA Association of Accounting Technicians of Sri Lanka 01/06

attachment		 12/06 12/12
145. SRI LANKA Institute of Certified Management Accountants of Sri Lanka 12/10 12/10 12/12
146. SRI LANKA The Institute of Chartered Accountants of Sri Lanka 10/05 12/06 06/12
147. SWAZILAND Swaziland Institute of Accountants 01/06 12/06 10/12
148. SWEDEN FAR* 12/05 12/06 06/12
149. SWITZERLAND Treuhand-Kammer -Swiss Institute of Certified Accountants and Tax Consultants* 01/06 09/06 11/12
150. TANZANIA, UNITED REPUBLIC OF National Board of Accountants and Auditors (NBAA)* 10/05 11/06 07/12
151. THAILAND Federation of Accounting Professions 01/06 07/07 02/13
152. TOGO Ordre National des Experts-Comptables et Comptables Agréés du Togo 11/12 11/12
153. TRINIDAD AND TOBAGO The Institute of Chartered Accountants of Trinidad & Tobago* 12/05 03/07 01/13
154. TUNISIA Ordre des Experts Comptables de Tunisie 04/06 06/07 05/12
155. TURKEY Expert Accountants' Association of Turkey 12/05 06/07 02/13
156. TURKEY Union of Chambers of Certified Public Accountants of Turkey (TÜRMOB) 04/05 04/07 01/13
157. UGANDA Institute of Certified Public Accountants of Uganda* 05/06 01/07 09/11
158. UKRAINE Ukrainian Association of Certified Accountants and Auditors 11/08 11/08 12/11
159. UKRAINE Ukrainian Federation of Professional Accountants and Auditors 09/05 04/07 09/11
160. UNITED KINGDOM Association of Accounting Technicians (AAT) 09/05 08/09 11/12
161. UNITED KINGDOM Institute of Financial Accountants 11/08 11/08 04/12
162. UNITED KINGDOM The Association of Chartered Certified Accountants* 02/05 08/06 12/11
163. UNITED KINGDOM The Chartered Institute of Management Accountants (CIMA)* 02/05 09/06 11/12
164. UNITED KINGDOM The Chartered Institute of Public Finance and Accountancy* 03/05 08/06 07/12
165. UNITED KINGDOM The Institute of Chartered Accountants in England and Wales* 02/05

attachment		 08/06 10/12
166. UNITED KINGDOM The Institute of Chartered Accountants of Scotland* 04/05 07/06 10/12
167. UNITED STATES American Institute of Certified Public Accountants* 05/05

attachment		 09/06 04/12
168. URUGUAY Colegio de Contadores, Economistas y Administradores del Uruguay 05/06 03/07 05/11
169. UZBEKISTAN National Association of Accountants and Auditors of Uzbekistan 01/06 04/07 06/12
170. VIETNAM Vietnam Accounting Association 08/06 06/07 11/12
171. ZAMBIA Zambia Institute of Chartered Accountants* 01/06 03/07 09/12
172. ZIMBABWE The Institute of Chartered Accountants of Zimbabwe* 01/06 04/07 11/12

 

 

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 SMO 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.

* Indicates organizations that qualify to submit SMO Action Plans biennially