International Standard Setting in the Public Interest

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    Policy Position Papers

    Published: Sep 29, 2011
    18 Pages

    ISBN 978-1-60815-100-4

    English

     

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    International Standard Setting in the Public Interest
    Policy Position Paper #3

    This paper outlines the rationale for the regulatory arrangements put in place for setting international standards for auditing and assurance, ethics, and accounting education; arrangements in which responsibility is shared between the public sector and the private sector. Current arrangements for international standard setting, which encompass a combination of public and private sector roles, provide a structure and process that operate and are seen to operate in the public interest, in a context in which there are needs for legitimacy, independence, transparency, performance (encompassing technical competence, responsiveness, and efficiency) and accountability.

    Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.

    International Standard Setting in the Public Interest (PDF | 519K)
    Policy Position Paper #3
    Date: Sep 30, 2011

     

    International Standard Setting in the Public Interest (PDF | 313K)
    At a Glance
    Date: Sep 30, 2011

     

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