If you wish to use all or part of an IFAC publication to reproduce in English or translate into any other language, or use in any format, such as print, electronic, video or audio, including for academic purposes (online courses, course materials, or printed handouts), follow these steps:
1. Read and familiarize yourself with the appropriate IFAC Policy Statement:
- For standards: Policy for Translating and Reproducing Standards Published by IFAC
- For all other publications: Policy for Reproducing, or Translating and Reproducing, IFAC Publications
2. Submit your request(s): Permission Request or Inquiry (log in required). We will endeavor to respond within two weeks. Please note: more complex agreements may require more processing time (perhaps several months), particularly if the material is to be adapted, if multiple bodies or languages are involved, or if there are extensive legal or commercial aspects.
3. How do I submit a permission request via the Online Permission Request and Inquiry Management System (OPRI)?
a. Register on our website and then enter your permission request directly into the OPRI system.
b. Generate a new request by selecting the type of permission request.
c. Filter to 'Find Publication'. Thereafter, go through each tab and populate all fields with information requested to avoid delay in the review process.
d. Submit your request for review.
4. Obtain an agreement (or an alternate form of appropriate written permission) from IFAC. IFAC’s copyrighted material may not be reproduced or translated without express permission from IFAC. In some cases, IFAC publications may include copyrighted content of others, for example illustrations used with the permission of a third-party copyright owner. In such cases, reproduction will also require permission of the appropriate third-party copyright owner.
5. Obtain materials from IFAC. Once the agreement is in place, IFAC will provide you with the relevant materials for reproduction or translation. It is generally required that a draft of the proposed reproduction/translation be submitted to IFAC for pre-publication review and clearance.
For more information, please refer to our detailed FAQs.
Your request will be acknowledged within approximately two weeks, but the time needed to put into place the necessary formalities varies. The reason for this is 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 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. Please build sufficient time into your timetable in order to obtain the necessary permissions from IFAC, as in some cases, this process may take several months or more.
Yes. Written agreements are required for a variety of reasons, including:
- IFAC publications are materials protected by copyright. Therefore, all uses, including reproductions and adaptations, of publications and international standards published by IFAC require written permission from IFAC.
- The party using IFAC publications needs written permission to reproduce IFAC’s trademark and logo as part of the standards, handbooks, etc.
- The party obtaining permission 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.
Once the completed permission request has been submitted, it will be reviewed, and 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.
Yes, but only on the following basis:
- Any copies of the publication that are printed or saved on a single computer or other device shall subsequently be viewed or printed for non-commercial personal use (i.e. professional reference and research work).
- No reproduction, modification, distribution, or other use of the publication shall be made without the prior written permission of IFAC; and
- All copies of the publication, however stored or reproduced, shall retain all copyright and other proprietary notices.
If you are in doubt as to whether or not permission is required, please contact email@example.com.
Yes, but there are certain conditions. The Policy for Reproducing, or Translating and Reproducing, Publications of the International Federation of Accountants (June 2013) is structured within the context of US 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 require the permission of IFAC. Please contact firstname.lastname@example.org.
The intention of Exposure Drafts (EDs)/Consultation Papers (CPs) is to achieve wide dissemination and feedback. Therefore, interested parties are allowed to reproduce, or translate and reproduce, EDs/CPs of proposed IFAC publications without permission.
In the event an ED/CP is to be translated, please inform IFAC so that information about the translation can be made available in the IFAC Translations Database. Please contact email@example.com for a copy of the relevant ED/CP in Word in order to facilitate the translation.
The reproduced, or translated and reproduced, ED/CP shall include the appropriate copyright statement as per the applicable IFAC policy statement.
It depends. Requests for use of extracts generally require written permission. Extracts used in commercial publications (including textbooks), are subject to license fees or 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 firstname.lastname@example.org for assistance.
In general, IFAC will only enter into a non-exclusive arrangement.
Yes, in many cases, but first a permission request must be submitted. 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 agreement and relevant IFAC policy statement.
National standard setters in the process of adopting international standards published by IFAC, should see the policy 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.
While this policy applies to international standards promulgated by the IAASB, the principles set out therein (for example, 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 international standards will be incorporated into law or regulation, IFAC will ordinarily grant a limited waiver of its right to enforce copyright to the adopting authority for that territory through the terms of an appropriate agreement involving an annual waiver fee.
Yes, subject to having requested and obtained the necessary permission of IFAC, which generally takes the form of a formal translation agreement. Such publication is also subject to compliance with the Policy for Reproducing, or Translating and Reproducing, Publications of the International Federation of Accountants (June 2013), or Policy for Translating and Reproducing Standards Published by the International Federation of Accountants (June 2013), as applicable.
The reproduced publication shall include an appropriate copyright statement as set out in the applicable agreement and IFAC policy statement.
Yes, please request permission by contacting email@example.com.
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.
The first step is to submit an appropriate permission request, which 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. However, with this type of request, IFAC will generally issue an overarching agreement template that includes the ability to add additional exhibits to cover future requests.
IFAC maintains a database of authorized translations of publications and international standards performed by third parties. The database has been compiled based on information provided by these third parties. IFAC has not necessarily reviewed the quality of the translated publications or key terms. Please see the Translations Database for a listing of available translated materials. If you do not find what you are looking for in the database, please contact firstname.lastname@example.org.
14. My organization is not an IFAC member body, but we are interested in obtaining a translation performed by IFAC’s designated translating body. What procedure do we need to follow in order to obtain the necessary permissions? (Note: This question may be relevant for requests from a national standard setter, Ministry of Finance, Supreme Audit Institution or commercial publisher.)
Depending on your particular needs, there are a couple of ways for your organization to obtain available translations:
- Purchase copies of the translation directly from IFAC’s designated translating body; or
- Obtain Reproduction Permission from IFAC: IFAC is the copyright holder of the original English language international standards, and other IFAC publications, and all translations thereof. Consequently, if an interested party wishes to reproduce or distribute, for example, the complete text of the translated international standards, or extracts thereof, the interested party must submit a completed permission request and enter into a formal agreement with IFAC. It is advisable for your organization to contact IFAC’s designated translating body well in advance of submitting your request in order to inform the translating body of your organization’s intention and needs, identify the relevant materials, establish appropriate communication channels, and to obtain their support and to facilitate a smooth process. IFAC will generally charge a fee for such use of these translations.
For further information, please contact email@example.com.
Yes, permission is required, but IFAC’s general preference would be for your organization to post a link to the appropriate page on the IFAC website. Posting the PDF version of an IFAC publication on a website is considered reproduction of an IFAC publication, and a permission request should be submitted.
16. I have heard that publications and international standards published by IFAC are readily accessible on the Internet. Does this mean, for example, I may utilize and include the international standards in English, or translated versions thereof, in my organization’s audit manual without specifically requesting permission from IFAC, or use the material in other ways/capacities?
No, other than for non-commercial personal use (i.e. professional reference and research work) by a single user (see Question 6 above), permission for use of the various publications and material available on IFAC’s website, must be sought from IFAC.
In many cases, fees apply. The amount depends on the situation and many different criteria. Information on fees/royalties is included in relevant questions in sections A, B, and C. Contact firstname.lastname@example.org for further information.
A designated translating body is any party with which IFAC has an agreement to translate its copyrighted material. In order to become a designated translating body, an interested party shall submit an online permission request for the translation as described in the relevant policy statement.
Highlights of the elements of the translation proposal, and factors that will be considered in determining if an interested party may become a designated translating body, include:
- Involvement of interested parties, for example, through use of a review committee;
- Performance of a faithful translation;
- Mutual agreement with IFAC of a translation timetable and maintenance;
- Sufficient human and financial resources to perform and maintain the translation;
- Explicit acceptance of copyright assignment of the translation to IFAC;
- Involvement of, or otherwise consultation with, key stakeholders;
- Explicit acceptance of responsibility for the quality and acceptability of the translated international standards; and
- Compliance with the translation process set out in the IFAC policy statement.
A faithful translation respects the intent, tone, and organization of the original text and enables those who wish to read it in the language of translation to obtain the same understanding of its 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.
Yes, as long as the requirements for becoming a designated translating body as set out in the relevant policy statement are met. The non-IFAC member body may wish to ensure that there are no restrictions, national legislation or otherwise, that would restrict or otherwise prohibit entering into such an agreement.
The review committee members should be proficient in English and the language of translation. They should be experienced in the use of the international standards being translated. They should have collective responsibility for reviewing the translation of the international standards. The composition and size of the review committee will be determined by the designated 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 international 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 international standards in the language of translation. IFAC strongly encourages such cooperation. By involving such stakeholders at an early stage in the process, the quality of the translation is enhanced, and the international standards become more credible and widely acceptable.
Once the appropriate translation agreement is in place, IFAC will provide the interested party with the relevant documents. Generally the material will be provided in Microsoft Word format. Any interested party wishing to translate IFAC publications should first submit a permission request.
Yes. IFAC will generally permit the designated translating body to distribute publications to others through non-commercial arrangements. Other arrangements may be considered on a case by case basis as may be relevant. All such arrangements are subject to the translating body first entering into an appropriate agreement with IFAC.
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 of the International Federation of Accountants.
The permission request should describe the intended distribution and audience. If training is for commercial purposes, a license fee and royalties may be charged.
25. The translated international standards in my country will be published at a later date than the English language originals. Are our translated international standards allowed to have a later effective date than that of the original pronouncements?
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.
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 international 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 statement 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
If helpful, a national/translator’s foreword may be used to describe the relevant national situation or the approach taken in preparing a translation of a handbook, and to alert auditors to cross reference terms in the international standards to the keyword 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.
For additions that are related to modifications to the international standards themselves, reference is made to the policy statement 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
Any other additions to the translation of a handbook (for example, inclusion of other national reference material) should be clearly described in the submitted permission request for IFAC’s consideration.
Yes. You should submit a final draft translation in Microsoft Word format to IFAC for pre-publication clearance in order to ensure appropriate layout, proper inclusion of copyright acknowledgements, proper use of the IFAC logo in accordance with relevant formatting guidelines, etc. Furthermore, once publication clearance has been issued by IFAC, a copy of the final translated publication or international standard(s) is to be provided to IFAC by the designated translating body in Microsoft Word format, and print version if applicable. For international standards, this would include the translated international 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 accessibility of its international standards, and to appropriately recognize its designated translating bodies for their efforts. Subject to agreement with the translating body, IFAC will provide a link in the Translations Database directing readers to the translated documents published by the translating body.
29. My organization is an IFAC member body, and we wish to cooperate with another IFAC member body in our region to produce a “neutral” or “universal” translation of international standards published by IFAC that may be used in various countries throughout our region. Will IFAC enter into an agreement with only one designated translating body, or is it possible to have joint translating bodies?
It is possible to have joint translating bodies, but this will depend on the particular circumstances. 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 designated 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 international standards in the language of translation.
30. Is it true that my organization may obtain a certification in International Standard on Assurance Engagements (ISAE) 3000, an ISAE 3402 certification, or certification in other assurance standards issued by the International Auditing and Assurance Standards Board?
Although a practitioner may perform an engagement and prepare a report in accordance with ISAE 3000, ISAE 3402 or any other ISAE, and the assurance report would state that the engagement was performed in accordance with the relevant ISAE, there is no such thing as an “ISAE 3000 certification,” “ISAE 3402 certification,” or similar. Consequently, it would be misleading for organizations or businesses to present themselves as offering such certifications, or for an organization to state that they have been “ISAE 3000 certified,” “ISAE 3402 certified,” or similar.
“ISAE” is a trademark and service mark of IFAC and IFAC has not currently granted any permissions for its ISAE mark to be used in the ways described above.
31. I am considering purchasing a product from a third party that includes the international standards or other content published by IFAC and I want to be sure the third party has appropriate authorization to reproduce this content. Where can I find this information?
An overview of third party organizations that have license agreements in place for authorized use of specific content published by IFAC in certain of their commercial products is provided on our website: //www.ifac.org/node/37/third-party-licensees
Section B—Of Special Relevance to National Standard-Setting Bodies or Adopting Authorities
32. Adoption of international standards—English language or translation. My organization has the authority to set standards in our jurisdiction, and we wish to adopt the international standards published by IFAC. What do we need to do, and what are the implications?
There are various types of adoption methods such as convergence, adaptation, adoption by reproducing the standards in the national legal framework such as the legislation itself or an Official Gazette of the jurisdictional government, or adoption by reference.
When considering adoption of the international standards, we recommend that the relevant adopting authority in the jurisdiction contact IFAC’s Director of Intellectual Capital well in advance of the proposed adoption date to discuss the situation, the implication of the adoption approach for use of copyrighted material, and relevant requirements for use of IFAC’s intellectual property.
In all cases, where all or part of the content of the international standards, or translations thereof, is used, including cases of convergence where local standards may be ‘based on’ the international standards, or when IFAC’s various trademarks, service marks and logos (“Marks”) are used, formal permission from IFAC and an appropriate agreement are required for such use. Completing the online permission request, will provide us with relevant information in a structured format and enable us to guide you as to the process, timeline, etc.
The permission request should include 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. The particular type of agreement to be issued (translation agreement, reproduction/adoption agreement, limited waiver of IFAC’s right to enforce its copyright, etc.) will depend on the particular situation and legislation in your country.
In addition to the need to secure a relevant agreement with IFAC, this non-exclusive grant of rights will also involve an annual fee, payable for each year that the agreement is in effect. The fee contributes toward continued development of the international standards and achievement of sustainable translation processes. The amount of the fee depends on a number of factors such as the content being requested, whether translated material is involved, the rights being granted by IFAC, and the size of the relevant economy where the material will be used.
For adoption that involves translation, it is important that the original text is faithfully translated (see Question 21 above for definition “faithful translation”). Once the faithful translation is complete, if there is still a need to make limited modifications in order to comply with national legislation, please refer to Question 37 below.
33. Adoption of Translated Standards. My organization is a Ministry of Finance (MoF) and we wish to adopt the international standards published by IFAC in our country. The professional accountancy organization (PAO) in our country has translated these standards with IFAC’s permission. Does the Ministry of Finance have to perform another “official” translation in order to be able to adopt the international standards?
No, however, since IFAC is the copyright owner of the translation, the MoF would still need to enter into a formal agreement with IFAC in order to reproduce the translation performed by the PAO for the purposes of official adoption in the country. The terms of any such agreement will generally involve payment of an annual fee by the MoF to IFAC, in order to contribute toward the continued development of international standards and achievement of sustainable translation processes.
The MoF should follow these steps:
- Review the relevant requirements in the particular jurisdiction as well as the IFAC policy statement;
- Contact the designated translating body to identify the relevant materials and establish appropriate communication channels; and
- Submit a completed permission request to IFAC.
For further information, please contact email@example.com.
34. Adoption of Translated Standards. My organization is the adopting authority in our country and we wish to adopt the international standards that have been translated and published in our country by IFAC’s designated translating body. May we simply ask IFAC’s designated translating body to provide those translations to us, or should we enter into an agreement with the designated translating body?
Neither. IFAC is the copyright owner of translations of its publications, including the international standards, so your organization must seek permission from IFAC and enter into an appropriate agreement with IFAC.
35. Modifications. My organization is a national standard-setting body. We wish to adopt the International Standards on Auditing (ISAs), and possibly other international standards, but we need to make limited modifications as required by our legislation. What process should be followed? When is my organization allowed to state that its national standards conform to the standards?
First complete the online permission request to enter into an appropriate agreement with IFAC.
Next, refer to the policy statement 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, which will provide you with the necessary guidance.
This document sets out the IAASB policy on what modifications a national standard setter that adopts its standards as national standards may make 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 ISA pronouncements only if the International Standards on Quality Control (ISQC) and all current ISA pronouncements have been included. Where the national standard setter has not included all current ISQC and ISA pronouncements (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 ISA pronouncements and clearly disclose which ISQC and ISA pronouncements have and have not been included.
The IAASB encourages national standard setters to maintain a record of how the ISQC and ISA pronouncements have been included in the national standards, sufficient to demonstrate what has or has not been included, and that care has been taken to avoid any change in meaning and effect.
While the abovementioned policy statement applies to the IAASB’s standards, the principles (for example, 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.
36. Convergence. My organization is the adopting authority in our jurisdiction for auditing, ethics, education, and public sector accounting standards, and we are in a process of convergence with international standards. We wish to use parts of the international standards to ensure that our existing standards are in line with the corresponding international standards. Do we need IFAC’s permission to use parts of the international standards?
Yes. Use of extracts from the IFAC-copyrighted international standards requires permission from, and an appropriate agreement with, IFAC. In some cases standards based on the international standards may not be appropriate. First complete the online permission request. Please also see IFAC’s policy statements and other relevant information on our web page or contact firstname.lastname@example.org.
Section C—Of Special Relevance to Commercial Publishers, Training Providers, Software Providers, etc.
37. Is my organization allowed to reproduce, or translate and reproduce, documents published by IFAC for commercial use (for example, in an electronic database, in auditing/accounting/other software, in a printed book together with other standards, or local technical reference material, etc.), and if so, does my organization have to pay licensing fees and royalty payments?
Yes, subject to having submitted an online permission request and subsequently, entering into an appropriate agreement with IFAC. Any rights granted will be non-exclusive in nature.
While IFAC aims to make its publications widely available, it simultaneously recognizes that resources are required to administer the associated intellectual property matters. Third-party commercial publishers are respectfully advised that they should expect to pay fees (including but not limited to annual license fee, non-refundable advance/initial fee, royalties, or any combination thereof), where a minimum fee due is generally no less than $1,000.
The amount of the licensing fee, advance/initial fee, or royalties is determined on a case-by-case basis, depending on, for example, the particular content involved, the context of its use, the rights being granted by IFAC, whether or not translations are involved, and the relevant term and territories where the content will be used.
As per IFAC’s policy statement, “commercial purposes” do not generally include instances where the publication is provided free of charge.
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 of the International Federation of Accountants (June 2013)
The translation proposal should describe the intended distribution and audience. If training is for commercial purposes, a license fee and royalties may be charged.
38. My organization is a provider of training services and we wish to run training courses on the International Standards on Auditing (ISAs) and the International Public Sector Accounting Standards (IPSAS). Do we need permission of IFAC to do so?
Yes. Subject to having submitted an online permission request, and provided all components of the intended use meet with IFAC’s approval, an appropriate agreement with IFAC will be put in place that will address the use in question. Such an agreement will cover applicable elements, including use of extracts, publications in their entirety, trademark license(s), etc. Any rights granted will be non-exclusive in nature, and a licensing fee and royalty arrangement will apply. IPSAS and ISA are registered trademarks of IFAC and cannot be used in connection with the provisions of services or goods without IFAC’s permission.
Section D—Copyright and Copyright Assignment
IFAC is the copyright owner of its publications, which means it has several exclusive rights, including the exclusive right to authorize others to reproduce the works, distribute the works, and prepare derivative works based upon its copyrighted publications. The performance of translations falls into this category—derivative works based on the original English language materials. Consequently, and in keeping with the good stewardship of its intellectual property, IFAC needs to secure ownership of the various translations performed and this is done by way of executing an appropriate agreement with IFAC.
Based on the significant resources required to develop international standards and other material, IFAC has identified a need to maintain control of its intellectual property, including its publications in the English language, as well as translated versions thereof.
In regard to international standards, maintaining such control helps to ensure that IFAC has the ability to sustain translations if a designated 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 grant of rights, such as that required if a jurisdiction were to adopt the international standards.
40. The IFAC policy statements, Policy for Translating and Reproducing Standards Published by the International Federation of Accountants (June 2013), and Policy for Reproducing, or Translating and Reproducing, Publications of the International Federation of Accountants (June 2013), are structured within the context of the US copyright law. Since we are not familiar with US copyright law, what are the implications of this for designated translating bodies outside the US that may translate international standards in accordance with the policy? Are there special implications of which we should be aware?
The policy statements are structured within the context of US copyright law because IFAC is based in New York and because the international 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.
Translation agreements that IFAC may enter into with its designated 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 is considered a derivative work, the translating body must ensure that copyright is assigned from the translator to the translating body. Then, through execution of the translation agreement with IFAC, the translating body assigns the copyright for the translation to IFAC. IFAC will provide the necessary documents in order to facilitate such assignments. This applies to international standards as well as non-authoritative IFAC publications (for example, the Guide to Using ISAs in the Audits of SMEs or the transcript of an IAASB Video Module).
Since IFAC is, and remains, the copyright owner of both the original English and translated versions thereof, it has the right to allow others to reproduce, distribute, or otherwise use the material, including the ability to waive its right to enforce its copyright in circumstances where this may be required, for example, where the text of the international standards will be formally adopted into legislation in a given territory.
No, in order for IFAC to maintain control of its intellectual property, copyright must be assigned to IFAC. This is done through execution of the translation agreement and its related Exhibits.
Please also refer to Question 1 (above, Section D) for related information.
Section E—Terminology Used in Translations
43. Some languages do not have equivalent translations of particular English phrases or terminology. In these cases, there may be two or three translated terms for one English term. Is this acceptable?
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 keyword list in order to clarify the meaning for use in a particular jurisdiction. You may wish to join the IFAC Translators Forum, a group on LinkedIn for those involved in translating IFAC publications to share relevant information, tips, and guidance.
44. My organization is translating international standards published by IFAC and we are uncertain about the meaning and the correct translation of certain terms and phrases used in the international standards. How can we be sure we have understood correctly and have achieved a faithful translation?
IFAC provides technical assistance to its designated translating bodies to assist in ensuring that the meaning of terminology used in the international standards has been correctly understood, thereby facilitating achievement of a faithful translation. Please contact email@example.com with any questions in this regard. You may wish to join the IFAC Translators Forum, a group on LinkedIn for those involved in translating IFAC publications to share relevant information, tips, and guidance.
International Financial Reporting Standards (IFRS) are developed by the International Accounting Standards Board (IASB) and published by the IFRS Foundation, neither of which is affiliated with IFAC. In developing the English language international standards and publications, significant efforts have been made to ensure that when accounting terminology from IFRS is used in the ISAs, it is used consistently. The same should apply to translations, such that translated terminology in international 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.
Section F—Graphics, Use of IFAC Logo, IFAC Trademarks, etc.
Ideally, the cover of authorized translations will closely resemble the original cover. In regard to the copyright acknowledgment page, it should mirror the corresponding page in the original English version, which typically includes introductory text that describes IFAC and a general copyright statement.
The agreement with IFAC would also describe any additional copyright language required. See Question 3 (below, Section F) for links to formatting guidelines.
IFAC’s graphics, logos, and trademarks enjoy copyright and trademark protection; as such, authorized permission from IFAC needs to be in place for possible use of the graphics, logos, and trademarks in question. Furthermore, a written agreement with IFAC is required for reproduction or translation and reproduction, of IFAC’s copyrighted publications. Submit an online permission request, or contact firstname.lastname@example.org for more information.
48. How do I format and access the graphics, logos, and trademarks for the completed publication (whether it is one of the handbooks, an individual international standard, or any other publication published by IFAC)?
Our strong preference is that you use the original publication design (both cover and inside paes), for handbooks, individual standards, and other publications, which provides international recognition and credibility to the publication. See the formatting guidelines for reference. Contact email@example.com for more information.
It depends. In some instances, IFAC will allow the logo of a designated reproducing or translating body to be included together with the IFAC logo, however, each request is addressed on a case-by-case basis. Please direct requests to firstname.lastname@example.org.
IFAC owns numerous trademarks, service marks, and logos (“Marks”) in the US and in other countries around the world, including Marks used by IFAC, its committees, as well as the independent standard-setting boards it supports. Along with IFAC’s copyrighted publications, IFAC Marks comprise IFAC’s valuable intellectual property. IFAC Marks that are followed by the ® symbol are Marks that are registered in the United States and/or internationally. Those followed by the ™ symbol are Marks used in the United States and/or internationally. They are not yet registered, but may be in the process of registration. The absence of a name or logo on this list, or the absence of a ™ or ® symbol in connection with the use of a Mark is in no way intended to be a waiver on IFAC’s part of any of its trademark, trade name, and related intellectual property rights.
IFAC publishes guidelines for use of its Marks by its member bodies. These guidelines are available upon request from email@example.com. Neither individuals nor organizations may use IFAC’s Marks without specific written authorization from IFAC. To request the use of a Mark, please contact firstname.lastname@example.org. Such requests will be considered on a case-by-case basis. Unless specifically agreed with IFAC, such use shall in no way represent an endorsement or promotion by IFAC of an organization or its products or services, and use of any such product or service that identifies, incorporates, is marked with, or otherwise refers to IFAC or any of the Marks does not guarantee compliance with the international standards. Any views or opinions that may be included in such product or service are solely those of the third party, and do not express the views and opinions of IFAC, its committees, or of the independent standard-setting boards it supports.
All use of IFAC Marks will abide by the standards of quality associated with the IFAC Marks and any guidelines provided by IFAC.
Permission is not required for the use of a Mark that is a fair use under US trademark law, such as a truthful reference to IFAC or its committees or the independent standard-setting boards, or to the products or services identified by the use, where the use is not likely to cause confusion as to any association, sponsorship, affiliation, or endorsement by IFAC.
IFAC Marks include:
- IAASB logo®
- IAESB logo™
- IESBA logo®
- IFAC logo®
- IPSASB logo®
- Code of Ethics for Professional Accountants™
- Forum of Firms logo®
- Forum of Firms®
- IFAC Global Knowledge Gateway logo™
- IFAC Global Knowledge Gateway™
- International Accounting Education Standards Board™
- International Auditing and Assurance Standards Board®
- International Auditing Practice Notes™
- International Education Information Papers™
- International Education Practice Statements™
- International Education Standards™
- International Ethics Standards Board for Accountants®
- International Federation of Accountants®
- International Public Sector Accounting Standards Board®
- International Public Sector Accounting Standards™
- International Standards on Assurance Engagements™
- International Standards on Auditing™
- International Standards on Quality Control™
- International Standards on Related Services™
- International Standards on Review Engagements™
- Recommended Practice Guidelines™
- Transnational Auditors Committee™
Section G—Use of Translation Memory (TM) Software
No, however the use of TM software compatible with that used by IFAC and many of its designated Translating Bodies—e.g., Trados—is strongly encouraged in order to enhance consistent translation and maintenance of key terms, as well as to more efficiently utilize resources.
Use of TM technology ensures consistency and quality within translations and helps perform translations more quickly, helping to reduce translation costs and/or enabling translation of more content with the same amount of resources. Some advantages include the following:
- TM technology ensures quick reuse of previously translated content. Projects can be completed faster by never having to translate the same phrase or sentence more than once. This is especially relevant for technical documents, such as accounting and auditing standards, 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.).
- 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.
- Such software can help with the more tedious tasks involved in quality assurance.
- If TM software has not been used previously, then existing translated files may be aligned with their equivalent source files to create a TM and provide immediate benefits.
- TM software accommodates a wide range of file formats.
Trados is the TM software used by IFAC and many of its designated Translating Bodies, the Directorate General of Translations of the European Commission, and certain other international organizations (this is for information purposes only and should not in any way be interpreted as an endorsement of Trados or its developer, SDL). For more information on obtaining or using Trados in connection with translations of IFAC publications, contact email@example.com. You may wish to join the IFAC Translators Forum, a group on LinkedIn for those involved in translating IFAC publications to share relevant information, tips, and guidance.