Iranian Association of Certified Public Accountants

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Statements of Membership Obligation (SMO)

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.

Methodology
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SMO Action Plan

Status of Fulfillment by SMO

• SMO 1: Quality Assurance

  In progress

• SMO 2: International Education Standards

  In progress

• SMO 3: International Standards on Auditing

  In progress

• SMO 4: Code of Ethics for Professional Accountants

  In progress

• SMO 5: International Public Sector Accounting Standards

  In progress

• SMO 6: Investigation and Discipline

  In progress

• SMO 7: International Financial Reporting Standards

  In progress

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.