Instituto Guatemalteco de Contadores Públicos y Auditores
Member | Established: 1968 | Member since 1998
The IGCPA, established in 1968, is a professional accountancy organization with voluntary membership. The IGCPA sets ethical standards, and investigates and disciplines its members in addition to promoting the adoption and implementation of international standards.
The IGCPA is a member of IFAC and of the Inter-American Accounting Association.
Contact
6a. Avenida 0-60, Zona 4Torre 1, Oficina 603, Nivel 6
Ciudad Guatemala
Guatemala
Tel: 502/335.1972, 3
Fax: 502/335.1884
servicioalcliente@igcpa.org.gt; igcpa@quetzal.net
http://www.igcpa.org.gt/
Statements of Membership Obligations (SMOs)
Last updated: 12/2017
We welcome feedback. Please email compliance@ifac.org
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Status of Fulfillment
Although the IGCPA has no legal authority or responsibility to establish a mandatory quality assurance (QA) review system for all audits of financial statements, the IGCPA states that it is working with the Colegio de...
In Guatemala, universities and the Colegio de Contadores Públicos y Auditores de Guatemala (CCPAG) have the leading roles in setting and implementing initial professional development requirements for professional...
The IGCPA is not legally responsible for the adoption of auditing standards in Guatemala but it does play an important role in the standard-setting process by supporting the Colegio de Contadores Públicos y Auditores de...
In Guatemala, the IESBA Code of Ethics has been adopted by the Colegio de Contadores Públicos y Auditores de Guatemala (CCPAG), whose membership includes all professional accountants. The CCPAG has established ongoing...
The IGCPA is not responsible for setting public sector accounting standards, which are adopted by the Accounting Administration Authority of the Ministry of Public Finance (MoF) in Guatemala. Nevertheless, the institute...
The IGCPA is responsible for establishing and operating an investigative and disciplinary (I&D) system for its members and accordingly it has established an Honor Tribunal that responsible for the I&D procedures of the...
Although the Colegio de Contadores Públicos y Auditores de Guatemala (CCPAG), the Superintendencia de Administración Tributaria, the Securities and Commodities Market, and the Superintendence of Banks are the entities...
Disclaimer
IFAC bears no responsibility for the information provided in the SMO Action Plans prepared by IFAC member organizations. Please see our full Disclaimer for additional information.