International Standard Setting in the Public Interest

    Filter By


    Policy Position Papers

    Published: Sep 29, 2011
    18 Pages

    ISBN 978-1-60815-100-4



    Find more publications & resources related to:
    public policy & regulation

    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


    Related Resources


Important Note: Please read our website Terms of Use.

ALL RIGHTS ARE RESERVED. You may not reproduce, store or transmit in any form or by any means, electronic or otherwise, including photocopying, recording, or storage in any type of reference or information retrieval system, nor may you translate, modify or create derivative works or adaptations based on the text of any file, or any part thereof, without the prior written permission of the International Federation of Accountants (IFAC). Please direct permission requests to See also Permissions Information.