Organizations often have very different needs in relation to use of IFAC’s copyrighted material, including formal adoption of standards, translation or reproduction to facilitate such adoption or implementation, educational needs, commercial business arrangements, etc. There may also be specific legal considerations in a jurisdiction that wishes to adopt standards into legislation. Throughout the world legal requirements may also vary widely. Although each request may be unique, there are certain steps that apply to all requests. Here are some things to remember:

1.      Policy Statements: The first step is to read and become familiar with the requirements of the relevant IFAC policy statement. There are two policy statements (see below) and one of them is specifically related to the translation of standards.

2.      Submission of Completed Permission Request (and Translation Proposal if relevant): The next step is to submit to IFAC a completed permission request (and translation proposal if relevant) (see below) so that we fully understand your request.

3.      Agreement: Based on the information submitted to us in a formal permission request/translation proposal, we may proceed to draft an appropriate written reproduction or translation agreement, or otherwise formally grant the necessary permission. IFAC’s copyrighted material may not be reproduced, or translated and reproduced without the permission of IFAC.

4.      Use of Material: Once the formal permission agreement is in place, IFAC will provide the authorized body with the relevant materials for reproduction or translation. In most cases, IFAC will require a draft of the proposed publication to be submitted to IFAC for pre-publication review and approval.

5.      Timetable: Please be aware that some requests may be more complicated than others, and therefore require more processing time. This is especially the case if an incomplete permission request/translation proposal is submitted, if the material is to be adapted in any way, if multiple bodies or languages are involved, or if there are particular legal or commercial aspects to be considered. Your request will be acknowledged within two weeks, but the time needed to put into place the necessary formalities may in some cases involve several months or more. Please build sufficient time into your timetable in order to obtain the necessary permissions from IFAC.

6.      More information: Please refer to the information below for more details.

Anyone wishing to reproduce, or translate and reproduce IFAC’s copyrighted material should first read and familiarize themselves with the relevant IFAC policy statement and then submit a written permission request to IFAC at: permissions@ifac.org. This will help us to fully understand your request and will subsequently form the basis for drafting an appropriate agreement with IFAC. The permission request includes required information as set forth in the appendix of the applicable policy statement.

A sample permissions request and translation proposal is included here for reference: http://www.ifac.org/download/Sample_Translation_Proposal.doc

The applicable policy statement will depend on whether you wish to reproduce, or translate and reproduce an IFAC publication, or whether you wish to translate and reproduce an IFAC standard.

The applicable IFAC policy statements may be found here:

• IFAC Publications: Policy for Reproducing, or Translating and Reproducing, Publications Issued by the International Federation of Accountants (December 2008) (This is the relevant policy statement if you will be reproducing the English language standards or publications, or if you will reproduce an existing translation of the standards or publications. It also applies to performing translations of IFAC’s publications that are not standards. The permission request is set out in the Appendix.)
• Translation and Reproduction of Standards published by IFAC: Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants (December 2008) (This is the relevant policy statement if you will be translating the standards into your language. The permission request is set out in Appendix 2. In addition to the permission request, a translation proposal is also required.)

The key difference between the two policy statements is that the IFAC Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants (December 2008) sets out specific objectives related to the translation of standards, e.g. to:

• Encourage one quality translation of the standards per language
• Achieve a faithful translation
• Achieve a timely translation
• Ensure the translated standards are regularly updated

This policy statement establishes criteria for an organization to become a ‘translating body’. Furthermore, it sets out a specific translation process that should be followed, involving a principal translator, review committee members and translators appointed by the translating body. IFAC staff may, at its discretion, elect to perform a high level quality review of the translation of the standards.

Final copies of reproduced, or translated and reproduced publications, as well as lists of key terms (for translations) should be provided to IFAC.

Both policy statements recognize that IFAC strives to make its publications widely available, but at the same time wishes to protect its intellectual property rights. Both policy statements have specific procedures for requesting permission from IFAC to reproduce, or translate and reproduce material by contacting permissions@ifac.org and for including appropriate copyright acknowledgements in the publications.

Please be aware that some requests may be more complicated than others and therefore require more processing time. This is especially the case if an incomplete permission request/translation proposal is submitted, if the material is to be adapted in any way, if multiple bodies are involved, or if there are particular legal or commercial aspects to be considered. Your request will be acknowledged within two weeks, but the time needed to put into place the necessary formalities may in some cases involve several months or more. Please build sufficient time into your timetable in order to obtain the necessary permissions from IFAC.

Yes. The first step is to request permission by contacting permissions@ifac.org and to submit relevant information as per the applicable IFAC policy statement. If IFAC considers it appropriate to grant the requested permission, IFAC will prepare an agreement based on the information in the permission request. The agreement will be in English and signed by IFAC and the interested party.

The advantages of having a written agreement with IFAC for reproduction, or translation and reproduction of publications and standards published by IFAC include the following:

1. Final IFAC publications, including standards, are materials protected by copyright. Therefore, all uses, including reproductions and adaptations, of publications and standards published by IFAC require written permission from IFAC;
2. The party using the publications and standards published by IFAC needs written permission to reproduce IFAC’s trademark and logo as part of the standards, Handbook, etc.;
3. A written agreement is part of IFAC’s good practice for its intellectual property;
4. A written agreement describing the permitted uses of the publications and standards published by IFAC protects both parties because the terms of use are specified in writing;
5. The party obtaining permission to use the publications and standards published by IFAC can rely on the written agreement to inform third parties, such as distributors, that it has the right to publish the material in a specific territory.

Yes, but only for personal use (not dissemination) and on the following basis:

• Any copies of the publication published by IFAC that are printed or saved to disk or to any other storage medium shall subsequently be viewed or printed for personal use only;
• No further copies, modifications, distribution or use of the publication published by IFAC shall be made without the prior written permission of IFAC; and
• All copies of the publication published by IFAC, however stored or reproduced, shall retain all copyright and other proprietary notices.

If you are in doubt as to whether permission is required or not, it is always better to ask permission.

Yes, but there are certain conditions. The Policy for Reproducing, or Translating and Reproducing, Publications Issued by the International Federation of Accountants (December 2008) is structured within the context of U.S copyright law.

The “fair use” provision of the Copyright Act allows reproduction and other uses of copyrighted works under certain conditions for purposes such as criticism or research. Use by a lecturer during a one-time live, oral lecture, or for a student’s personal use is also acceptable. However, any dissemination of copyrighted material, including classroom handouts, or use in textbooks or educational repositories would generally require permission of IFAC. Please contact permissions@ifac.org

The intention of exposure drafts is to achieve wide dissemination and feedback. Therefore, interested parties are allowed to reproduce, or translate and reproduce, exposure drafts of proposed IFAC publications. In the event an exposure draft is to be translated, IFAC should be informed of this so that information about the translation can be made available in the IFAC web-based Translations Database. Please contact permissions@ifac.org for a copy of the relevant exposure draft in either a Microsoft Word or Adobe PDF format.

The reproduced, or translated and reproduced, exposure draft shall include the appropriate copyright statement as per the applicable IFAC policy statement.

For purposes of IFAC’s reproduction and translation policies, consultation papers follow the same procedures as exposure drafts as described in question 1.5 above. Please contact permissions@ifac.org for an electronic copy of the relevant consultation paper.

The reproduced, or translated and reproduced, consultation paper shall include the appropriate copyright statement as per the applicable IFAC policy statement.

Yes, but you should ensure that you have obtained the necessary permission from IFAC. Extracts used in commercial publications may also be subject to license fees and royalties. Appropriate attribution to the source of the extract shall be provided in each instance either in the body of the publication or in a footnote as per the relevant IFAC policy statement. Please contact permissions@ifac.org.

Normally, no. In general, IFAC will only enter into a non-exclusive arrangement.

Yes, subject to having entered into an appropriate agreement with IFAC, documents published by IFAC may be reproduced, or translated and reproduced for commercial purposes. Any rights granted will be non-exclusive in nature. IFAC may charge a licensing fee or royalties as well as an initial, up-front payment. The amount of the licensing fee, royalties or initial payment will be determined on a case by case basis, based on, for example, the nature and size of the interested party, the intended commercial use, and audience. For commercial reproduction requests, the completed permission request should clearly specify expected sales volumes, retail price, expected revenues from sales, financial gain, the percentage of your total product represented by IFAC material, related timelines and any other relevant information to assist us in evaluating your commercial proposal.

For the purposes of IFAC’s policy statement, “commercial purposes” do not include instances where the publication is provided either free of charge or at a price intended to recover only the cost of reproduction, or translation and reproduction.

Yes, in many cases and subject to having obtained permission of IFAC. An interested party must first submit an appropriate permission request to IFAC at permissions@ifac.org and provide relevant information as per the applicable IFAC policy statement.

If IFAC considers it appropriate to grant the requested permission, IFAC will prepare an agreement to be signed by both parties. Any such publications should include an appropriate acknowledgement statement as per the relevant IFAC policy statement.

For national standard setters in the process of adopting International Standards published by IFAC, reference should be made to the policy position document Modifications to International Standards of the International Auditing and Assurance Standards Board (IAASB) – A Guide for National Standard Setters that Adopt the IAASB’s International Standards but Find It Necessary to Make Limited Modifications (July 2006).

https://www.ifac.org/publications-resources/modifications-international-standards-international-auditing-and-assurance-st

While this policy position applies to standards promulgated by the IAASB, the principles set out therein (e.g., completeness, consistency in intention/meaning, limitation of additions and deletions, due process, and highlighting and explanation of modifications) may be helpful to a national standard setter in its consideration of adoption and modification of other International Standards as well.

In cases where the text of the English or translated standards will be incorporated into law or regulation, IFAC will ordinarily waive copyright to the adopting authority.

Yes, subject to having requested and obtained the necessary permission of IFAC. Such publication is also subject to compliance with the Policy for Reproducing, or Translating and Reproducing, Publications Issued by the International Federation of Accountants (December 2008), which applies to both electronic and print formats.

Please note that for translated standards, the following policy statement may also be applicable: Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants

The reproduced publication shall include an appropriate copyright statement as set out in the applicable IFAC policy statement.

The first step is to submit an appropriate permission request to IFAC at permissions@ifac.org. This permission request will be the basis for the preparation of an appropriate agreement between IFAC and the interested party.

IFAC does not generally grant such “blanket permissions” for future publications. In order to provide greater efficiency and flexibility in the process of granting permission to IFAC’s designated translating bodies for future translations of new or revised standards and publications copyrighted by IFAC, an overarching agreement template is used. The agreement makes reference to “Exhibits A1 – A[_]” (without filling in the blank space). Publications for which permission has been initially granted will be set out in Exhibit A1. The advantage of using this agreement template is that future translation permission requests from your organization (for example, for a new, annual edition of a handbook) can be incorporated into the agreement by simply executing additional Exhibits A2, A3, etc. as long as your translation process and translators remain the same.

Reference should be made to the policy position document Modifications to International Standards of the International Auditing and Assurance Standards Board (IAASB) – A Guide for National Standard Setters that Adopt the IAASB’s International Standards but Find It Necessary to Make Limited Modifications (July 2006).

https://www.ifac.org/publications-resources/modifications-international-standards-international-auditing-and-assurance-st

This document sets out the IAASB policy on what modifications a national standard setter that adopts the International Standards promulgated by the IAASB as its national standards may make to the International Standards while still asserting that the resulting national standards conform to the International Standards.

A national standard setter may refer to its national standards as conforming to ISAs only if the International Standards on Quality Control and all current ISAs have been included. Where the national standard setter has not included all current ISQCs and ISAs (for example, because of delays in issuing a new ISA for national use), the national standard setter has to appropriately qualify the reference to conformity with ISAs and clearly disclose which ISQCs and ISAs have and have not been included.

The IAASB encourages national standard setters to maintain a record of how the ISQCs and ISAs have been included in the national standards, sufficient to demonstrate what has or has not been included, and that such inclusion has been effected so as to avoid any change in meaning and effect.

Convergence is the process of aligning national standards to be consistent in all essential respects with International Standards. It is an important transitional point in the process of fully adopting International Standards and should result in a national standard that meets all international requirements and does not materially conflict with any international requirements.

A national standard can be consistent with an International Standard where the national standard setter has included some additional requirements to those contained in the International Standard. In this regard, reference should be made to the policy position document Modifications to International Standards of the International Auditing and Assurance Standards Board (IAASB) – A Guide for National Standard Setters that Adopt the IAASB’s International Standards but Find It Necessary to Make Limited Modifications (July 2006).

https://www.ifac.org/publications-resources/modifications-international-standards-international-auditing-and-assurance-st

While this policy position applies to standards promulgated by the IAASB, the principles set out therein (e.g., completeness, consistency in intention/meaning, limitation of additions and deletions, due process, and highlighting and explanation of modifications) may be helpful to a national standard setter in its consideration of adoption and modification of other International Standards as well.

In terms of translation, it is important that the original pronouncement is faithfully translated into the language of translation. This means that the translation should respect the intent, tone and the organization of the original pronouncement and give priority to the meaning of original text over modifications to address or suit local circumstances. In this way, the translation will be a faithful representation of the original pronouncement, thereby allowing for true convergence.

No. Normally the process in such a situation is that the professional auditing institute would have permission of IFAC to translate the ISAs and the institute would be IFAC’s designated translating body for the relevant language in that country. Through the terms of the translation agreement between IFAC and the institute, the translating body would assign copyright in the translated ISAs to IFAC. IFAC would then be able to prepare an agreement granting permission to the Ministry of Finance to reproduce the translation performed by the institute for the purposes of official adoption, or to sublicense the necessary rights to the translating body that would allow it to enter into an appropriate reproduction agreement with the Ministry of Finance. The terms of any such agreement may involve payment of a license fee or royalties by the Ministry of Finance to the translating body or to IFAC, which IFAC may use to assist its designated translating body in recovering some of the costs of translation.

The first step is for the Ministry of Finance to review the relevant requirements in the particular jurisdiction as well as the IFAC policy statements, contact the designated translating body in order to establish proper communication channels and then liaise with the designated translating body as necessary in order to submit a completed permission request to IFAC. For further information, please contact permissions@ifac.org.

To serve the public interest, promote adherence to high-quality professional standards and further international convergence, IFAC maintains a database of translations of publications and standards performed by third parties. The database has been compiled based on information provided by such third parties. It includes the languages, publication titles, names of translating organizations and, where available, lists of translated key terms. IFAC has not necessarily reviewed the quality of the translated publications or key terms. Please see http://www.ifac.org/about-ifac/translations-permissions/translations-database. If you do not find what you are looking for in the database, please contact permissions@ifac.org.

The number of countries throughout the world adopting International Standards is increasing. In regard to adoption of the International Standards, one of the first steps is to consider the relevant legislation and requirements in your country and what this may potentially involve in terms of process, parties involved, form of official government decisions, timeline, translation or reproduction needs, etc.

IFAC is the copyright holder of the English and translated language versions of the International Standards. If your adoption process will require you to reproduce the International Standards in some form (for example, publish them electronically on a website, in print version as part of an official gazette, or reproduce them in some other way), you will need to obtain the appropriate permissions from IFAC. In the first instance, you should liaise with the designated translating body in your country and then an appropriate permission request form should be completed and forwarded to IFAC. All the requested information should be completed, including an explanation of the relevant adoption process and background for the request, the responsible parties, how the material will be published including related publication needs and any legislative requirements or restrictions, timeline, any commercial aspects, etc. Subsequently, an appropriate agreement may be prepared. The particular type of agreement to be executed (reproduction agreement vs. limited waiver of copyright) will depend on the particular legislation in your country. The agreement may also involve a fee. The amount, if any, will be determined in the particular circumstances.

You will also find IFAC’s relevant policy statements on the website: http://www.ifac.org/Translations/

Depending on your particular needs, there are several ways for your organization to obtain available translations:

1)      Obtain/Purchase Copies of the Translation- If your organization simply wishes to obtain/purchase a copy of the complete text of the translated standards, or extracts thereof, it may do so by contacting IFAC’s designated translating body in the particular country.

2)      Sublicense Translations from the Translating Body - The terms of the agreement between IFAC and its designated translating bodies place certain restrictions on sublicensing. If an interested party wishes to reproduce or distribute the complete text of the translated standards, or extracts thereof, for example, in an audit manual, guidelines, training, or as the basis for another publication, an interested party must first contact the designated translating body. The designated translating body would then need to submit a permission request to IFAC and obtain the appropriate sublicensing rights. Once the necessary sublicensing rights have been granted by IFAC to the designated translating body, that translating body may enter into an appropriate agreement with the interested party for this purpose. The designated translating body may choose to charge an amount for use of the translations in order to assist the translating body in recovering some of its translation costs and contributing towards achievement of a sustainable translation process. To the extent a world language is involved and the translating body is in a country other than your own, this alternative may not be an option and you will need to contact IFAC directly.

3)      Agreement with IFAC for Reproduction of the Translation - If a world language is involved and the translating body is in a country other than your own, or if your organization requires the authorized version of the translations from IFAC in order to reproduce it through official channels, you will need to submit a permission request to IFAC which holds the copyright to the translation. In many cases, IFAC’s designated translating bodies are IFAC member bodies that are themselves responsible for financing the translations. For this reason, IFAC will then contact its designated translating body to confirm that there is no reason why the translation should not be made available to your organization for adoption purposes. It is therefore advisable for your organization to contact the designated translating body well in advance of submitting your request to IFAC in order to inform the translating body of your organization’s intention, establish proper communication channels and to facilitate a smooth process. IFAC may then enter into an appropriate reproduction agreement with your organization to facilitate the adoption of the standards. IFAC may choose to charge an amount for use of the translations in order to contribute towards achievement of sustainable translation processes.

For further information, please contact permissions@ifac.org.

The relevant policy statements, and other relevant information, can be found on the IFAC website: http://www.ifac.org/Translations/

We would recommend doing so. The terms and conditions for use of IFAC’s website explain that IFAC prohibits unauthorized framing of, or linking to, any information or publications contained on the website or any portion of the website, and it reserves the right to disable or prohibit any unauthorized links or frames. See https://www.ifac.org/terms-use  for these terms and conditions. For permission, please contact permissions@ifac.org.

Yes. This is considered reproduction of an IFAC publication. Permission of IFAC is therefore required in accordance with the policy statement Policy for Reproducing, or Translating and Reproducing, Publications Issued by the International Federation of Accountants (December 2008). IFAC’s preference would be for your organization to post a link to the appropriate page on the IFAC website. Obtaining permission to include links from third party websites to the IFAC website are also recommended. Please contact permissions@ifac.org.

Yes. For translation of material published by IFAC, the translator(s) will be required to assign copyright in the translation to the translating body, which will then be required to assign copyright in the translation to IFAC. IFAC may then grant publication and distribution rights back to the translating body through the terms of a signed translation agreement. This process will help ensure that IFAC has the ability to sustain the translations, if for some reason the translating body is not able to continue.

No. You must specifically request permission of IFAC for such use. Although publications and standards published by IFAC are made freely available for personal use on the IFAC website, this does not mean that they are in the public domain. Permission of IFAC must be requested for any distribution or dissemination of this material. This may include reproduction of IFAC copyrighted material, or extracts thereof, in other standards or publications, textbooks, audit manuals, software applications, presentations, classroom or presentation handout materials. Permission must also be requested to post any IFAC copyrighted material on websites. IFAC also recommends requesting permission to provide links to IFAC’s website. Please contact permissions@ifac.org.

Based on the significant resources required to develop standards and other material published by IFAC, as well as related public interest aspects, IFAC has identified a need to maintain control of its intellectual property in a central location.

In regard to standards, maintaining such control will help ensure that IFAC has the ability to continue with translations if for some reason a translating body is not able to continue. In order to do this, IFAC must control the copyright to the relevant material.

In addition, IFAC has a need to control the copyright in order to facilitate any necessary transfer of copyright, such as that required if a jurisdiction were to adopt the International Standards into legislation.

The policy statements are structured within the context of US copyright law because IFAC is based in New York and because the standards and publications are first published in English in the US and registered with the US Copyright Office. The US is party to the Berne Convention, which is the basis for reciprocal copyright recognition for most of the world. Standard procedure dictates that the country of copyright is the country where a work is first published. No particular restrictions or implications for translating bodies have been intended or foreseen in developing the policy under US law.

Copyright is an aspect of intellectual property law and gives certain rights to the author of a document/article/standard/publication or other work. Copyright gives the author rights to reproduce and distribute, or translate and reuse such works.

Translation agreements that IFAC may enter into with translating bodies give those translating bodies permission to translate IFAC’s publications, based on the English language version to which IFAC owns the copyright. Since a translated document may be considered a derivative Work, the translating body must ensure that copyright is assigned from the translator to the translating body. IFAC will provide the necessary documents in order to facilitate such assignment. Then, through execution of the translation agreement, the translating body assigns the copyright in the translation to IFAC. In this way, IFAC has the ability to waive copyright in circumstances where this may be required, for example, where the text of the International Standards will be formally adopted into legislation.

No, in order for IFAC to maintain control of its intellectual property, copyright must be transferred to IFAC. This is done through execution of the translation agreement and its related Exhibits.

A translating body is an IFAC member body, associate, regional accountancy organization, standard setter, regulator or other party with which IFAC has an agreement to translate its copyrighted material. In order to become a translating body, an interested party shall submit a written permission request and translation proposal in English to permissions@ifac.org as described in the appendix of the IFAC Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants (December 2008).

Highlights of the elements of the translation proposal, and factors that will be considered in determining if an interested party may become a translating body, include:

1. Involvement of interested parties, for example, through use of a review committee;
2. Performance of a faithful translation;
3. Mutual agreement with IFAC of a translation timetable and maintenance;
4. Sufficient human and financial resources to perform and maintain the translation;
5. Explicit acceptance of copyright transfer of the translation to IFAC;
6. Involvement of, or otherwise consultation with, key stakeholders;
7. Explicit acceptance of responsibility for the quality and acceptability of the translated standards; and
8. Compliance with the translation process set out in the IFAC policy statement.

A sample permissions request and translation proposal is included here for reference: http://www.ifac.org/download/Sample_Translation_Proposal.doc

A faithful translation respects the intent, tone and the organization of the final standards published by IFAC and enables those who wish to read them in the language of translation to obtain the same understanding of their meaning as that of a similarly qualified native English speaker. A faithful translation also prioritizes the meaning of original text over modifications to address or suit local circumstances. A faithful translation does not imply word for word translation, but should result in text that is readable in the language of translation.

An agreement is required to translate and reproduce IFAC publications and standards. If you have an agreement prior to January 2009, you should contact permissions@ifac.org with your request for information. In general, you will need to submit a new translation proposal to IFAC and enter into a new agreement based on the December 2008 IFAC policy.

The criteria for evaluating a translating body’s translation proposal are set out in the IFAC Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants (December 2008).

IFAC does not generally grant such “blanket permissions” for future publications. In order to provide greater efficiency and flexibility in the process of granting permission to IFAC’s designated translating bodies for future translations of new or revised standards and publications copyrighted by IFAC, an overarching agreement template is used. The agreement makes reference to “Exhibits A1 – A[_]” (without filling in the blank space). Publications for which permission has been initially granted will be set out in Exhibit A1. The advantage of using this agreement template is that future translation permission requests from your organization can be incorporated into the agreement by executing additional signed Exhibits A2, A3, etc. as long as your translation process and translators remain the same.

From IFAC’s side, it is acceptable to enter into translation agreements with non-IFAC member bodies (for example, an Audit Oversight Board or a Ministry of Finance, etc.). The non-IFAC member body may wish to ensure that there are no restrictions, national legislation or otherwise, that would restrict or prohibit entering into such agreements.

The review committee members should be proficient in English and the language of translation. They should be experienced in the use of the standards being translated. They should have collective responsibility for reviewing the translation of the standards. The composition and size of the review committee will be determined by the translating body and will reflect local circumstances. The review committee may be the appropriate stage to involve, or otherwise consult, the key stakeholders, such as the accountancy profession, national audit standard setters and audit oversight bodies in the primary jurisdiction(s) where the translation will be used. Where the standards are to be adopted into national law, it is strongly recommended that relevant public authorities and audit oversight bodies be actively involved in the process. The review committee may also be the appropriate mechanism for the inclusion of other bodies/parties/jurisdictions that may benefit from using the standards in the language of translation. IFAC strongly encourages such cooperation.

By involving such stakeholders at an early stage in the process, the quality control of the translation is enhanced, and the standards become more credible and widely acceptable.

Any interested party wishing to translate IFAC publications should first send a written permissions request and translation proposal to IFAC at permissions@ifac.org.

The elements to be included in such a permission request are set out in Appendix 2 of the Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants (December 2008)

Once the appropriate translation agreement is in place, IFAC will provide the interested party with the relevant documents.

Yes. IFAC will generally permit the translating body to distribute publications to others through non-commercial or commercial arrangements. This is however, subject to the translating body submitting a written permission request and translation proposal to permissions@ifac.org and entering into an appropriate agreement with IFAC.

For the purposes of IFAC’s policy statement, “commercial purposes” do not include instances where the publication is provided either free of charge or at a price intended to recover only the cost of reproduction, or translation and reproduction.

IFAC strives to make its publications widely available. Distribution of the translation to other bodies, such as a national training organization, is subject to the terms of the translation agreement with IFAC and compliance with the Policy for Reproducing, or Translating and Reproducing, Publications Issued by the International Federation of Accountants (December 2008)

The translation proposal should describe the intended distribution and audience. If training is for commercial purposes, a license fee and royalties may be charged.

No. If you wish to state compliance with the International Standards, the translated standards and guidance cannot have an effective date later than the effective date of the English pronouncement.

According to Appendix 1 of the Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants (December 2008), the IAPSs should be translated along with ISQC1 and the ISAs.

Some of the IAPSs have recently been withdrawn and others are in need of updating. The Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services requires professional accountants to be aware of and consider Practice Statements applicable to the engagement.

IFAC recognizes that the IAPSs have not yet been updated to reflect the content of the suite of International Standards on Auditing drafted under the clarity drafting conventions, and effective for audits of financial statements for periods beginning on or after December 15, 2009. The IAASB plans to review the appropriateness of the content of the IAPSs and determine whether they should be withdrawn or revised; as well as the authority of IAPSs. This IAPS Review is planned to commence in the fourth quarter of 2009 and continue into 2011. Translating bodies are nonetheless encouraged to translate the IAPSs for practical application in relation to audit engagements in light of the circumstances outlined above.

The translation should be a faithful translation of the original English publication or standard. However, in some cases translator’s footnotes may be used to provide explanation related to specific translated terminology. This may be particularly relevant where a common language is shared by several countries, but where specific use of terminology may vary from country to country.

Translator’s footnotes should be clearly identified and separate from any footnotes in the standards or publications themselves.

The use of translator’s footnotes should not be confused with situations where limited modifications are made in accordance with the policy position document Modifications to International Standards of the International Auditing and Assurance Standards Board (IAASB) – A Guide for National Standard Setters that Adopt the IAASB’s International Standards but Find It Necessary to Make Limited Modifications (July 2006).

https://www.ifac.org/publications-resources/modifications-international-standards-international-auditing-and-assurance-st

If helpful, a national/translator’s foreword may be used to describe the relevant national situation or the approach taken in preparing a translated version of a Handbook published by IFAC, and to alert auditors to cross reference terms in the standards to the key word list and any accompanying translator’s footnotes. Such a foreword is acceptable, provided that it is clearly set apart from the International Standards themselves, consistent with them and is not authoritative in nature.

In addition, and subject to appropriate due process and approval by IFAC, a non-authoritative Table of Equivalencies may be included for major world languages where substantial differences in terminology exist (e.g., Spanish as used in Spain vs. Latin America).

For additions that are related to modifications to the International Standards themselves, reference is made to the policy position document Modifications to International Standards of the International Auditing and Assurance Standards Board (IAASB) – A Guide for National Standard Setters that Adopt the IAASB’s International Standards but Find It Necessary to Make Limited Modifications (July 2006).

https://www.ifac.org/publications-resources/modifications-international-standards-international-auditing-and-assurance-st

Any other intended additions to the translation of a Handbook published by IFAC (for example, inclusion of other national reference material) should be clearly described in the submitted translation proposal for IFAC’s consideration.

Yes. You should submit a final draft translation to IFAC for pre-publication review in order to ensure appropriate layout, proper inclusion of copyright acknowledgements, proper use of the IFAC logo in accordance with relevant style guidelines, etc. Furthermore, as with all translations of publications or standards published by IFAC, the translating body will be required to provide IFAC with an electronic version (and print version if applicable) of the final translated publication. For standards, this would include the translated standards, the list of key terms, and the translation memory generated by the translation software (when translation software is used by the translating body) as well as any updates made to such material.

IFAC wishes to encourage wide availability of its standards, and to appropriately recognize its translating bodies for their efforts. Subject to agreement with the translating body, IFAC will provide a link on its Translations Database directing readers to the translated documents published by the translating body. Please see: https://www.ifac.org/about-ifac/translations-permissions/translations-database.

Ideally, the cover of authorized translations will closely resemble the original cover. In regard to the introductory text which describes IFAC and the relevant board or committee that prepared the standard, the copyright acknowledgement page should generally mirror the corresponding page in the English original version of the standard.

The general copyright acknowledgement statement itself should be included as set out in the policy statement: Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants

In addition to the general copyright acknowledgement statement described above, the following information should also be included on the copyright acknowledgement page:

• English language text of [Name of documents/standards/policies] © [year] by the International Federation of Accountants (IFAC). All rights reserved.
• [Language of translation] language text of [Name of documents/standards/policies] © [year of translation] by the International Federation of Accountants (IFAC). All rights reserved.
• Original English language title of the standard or publication published by IFAC
• ISBN number of the original English language version of the standard or publication published by IFAC (and ISBN number for translated language version if available)

The agreement with IFAC would also describe any additional requirements in this regard. A sample showing the original English and translated language copyright pages is attached here for reference:

http://www.ifac.org/download/Translations_ISA_Cover_Copyright_Template.doc

IFAC encourages its member bodies and interested parties to cooperate in working toward the goal of ‘one quality translation per language’. In this regard, IFAC may choose to enter into a translation agreement with more than one interested party (in such cases, these parties would be individually and collectively known as the “translating body”). An interested party should clearly identify the relevant translating body(ies) in its translation proposal. IFAC also encourages a translating body to include in its review committee other bodies/parties/jurisdictions that may benefit from using the standards in the language of translation.

When use of different translated terminology is the best way to convey different nuances in English, then this is acceptable, provided the terminology is used consistently in the context.

When terminology has the same meaning, the same translated terminology should be used. Using different translated terminology for the same English meanings is generally not acceptable.

In some cases it may be helpful to include a translator’s footnote in the key word list in order to clarify the meaning for use in a particular jurisdiction.

IFAC provides technical assistance to its designated translation bodies to assist in ensuring that the meaning of terminology used in the standards has been correctly understood, thereby facilitating achievement of a faithful translation. Please contact permissions@ifac.org with any questions in this regard.

In developing the English language standards and publications, significant efforts have been made to ensure that when accounting terminology from IFRS is used in the ISAs, that it is used consistently. The same should apply to translations, such that translated terminology in standards and other material published by IFAC, should be consistent with the official translated IFRS terminology to the extent possible. The intention is that accounting terms used in the IAASB Glossary should be interpreted in the context of the IASB Glossary unless otherwise indicated.

In regard to translated standards, IFAC will restrict the use of its logo and related graphics to publications of translated standards produced by a translating body that has met the criteria for translation proposals and has complied with the translation process as per the Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants (December 2008) or is otherwise approved by IFAC. The policy may be found here: Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants

IFAC has developed Graphic Standards Guidelines for Members and Associates that may be used in this regard. In regard to the use of the IFAC logo on IFAC Handbooks, a brief summary of the requirements is as follows:

1. The IFAC logo must always appear on the cover and spine of the translated Handbook.
2. The IFAC logo must always appear the same size as the logo of the translating body. In no instance should the logo of the translating body appear larger than the IFAC logo.
3. The IFAC logo must always precede the logo of the translating body on the cover of the translated Handbook. For languages that read left to right, the IFAC logo must appear on the left. For languages that read right to left, the IFAC logo must appear on the right.
4. On the spine of the translated Handbook, the IFAC logo must appear above the logo of the translating body.

Requests related to reproduction, or translation and reproduction of IFAC publications and standards should be submitted to permissions@ifac.org.

If permission to use the IFAC logo and graphics is granted, IFAC will provide the interested party with the necessary files.

The graphics files for IFAC cover artwork are available in QuarkXpress format only. The files are not available in CorelDRW or Adobe Illustrator. These files will include the information regarding the CMYK color. Appropriate QuarkXpress software is necessary in order to use these files.

The graphics files for the IFAC logo are available in .jpeg, .jpg, and .gif format. The logo will include the information regarding the CMYK color.

It depends. Ideally, the cover of authorized translations will closely resemble the original cover. In many cases, IFAC will accept that the logo of a reproducing or translating body is included together with the IFAC logo. IFAC has developed Graphic Standards Guidelines for Members and Associates for use with publications and standards published by IFAC. These style guidelines also apply when third parties reproduce, or translate and reproduce publications and standards published by IFAC.

In regard to the use of the IFAC logo on IFAC Handbooks, a brief summary of the requirements is as follows:

1. The IFAC logo must always appear on the cover and spine of the translated Handbook.
2. The IFAC logo must always appear the same size as the logo of the translating body. In no instance should the logo of the translating body appear larger than the IFAC logo.
3. The IFAC logo must always precede the logo of the translating body on the cover of the translated Handbook. For languages that read left to right, the IFAC logo must appear on the left. For languages that read right to left, the IFAC logo must appear on the right.
4. On the spine of the translated Handbook, the IFAC logo must appear above the logo of the translating body.

Specific requirements may also be set out in the applicable agreement for reproduction/translation or in the terms of the particular permission that has been granted. Further information may be obtained from permissions@ifac.org.

No, however the use of TM software compatible with that used by IFAC (Trados) is strongly encouraged in order to enhance consistent translation and maintenance of key terms, as well as to more efficiently use resources.

Use of TM technology ensures consistency and quality within translations and helps you to translate quicker so that you can reduce translation costs or translate more content with the same amount of resources. Some advantages include the following:

1. TM technology ensures quick reuse of previously translated content. Projects can be completed faster by never having to translate the same sentence more than once. This is especially relevant for accounting and auditing pronouncements, where terminology may be repeated many times (for example, terms such as ‘sufficient appropriate audit evidence,’ ‘presents fairly/presents a true and fair view,’ ‘those charged with governance’, etc.).
2. Ensuring terminology accuracy and consistency is critical for high quality translations. Use of terminology management tools can assist in consistently using the appropriate term. This is especially relevant for terminology included in handbook glossaries or other lists of key terms. It is also possible to maintain control over regional variations in terminology for major world languages.
3. Such software can help with the more tedious tasks involved in quality assurance (QA).
4. If you have never used a TM software before, then you can leverage your previous translations to start benefitting immediately by “aligning" old translated files with their equivalent source in order to create a TM.
5. You can easily open and work on a wide range of file formats. 

Trados is the translation memory software used by IFAC and by the Directorate General of Translations (DGT) of the European Commission (this is for information purposes only and should not in any way be interpreted as an endorsement of SDL or Trados). More information on obtaining or using Trados in connection with translations of IFAC publications can be provided by contacting permissions@ifac.org