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IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
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Audit & Assurance
Accounting firms offer a wide range of professional services to their clients, including audit, review, other assurance, and related services. These services are regulated, with many jurisdictions requiring compliance with international standards or national requirements that have been based on international ones. High-quality international standards increase the comparability, consistency, clarity, credibility, and transparency of financial information. And, high-quality financial information, in turn, increases the stability of the global financial infrastructure. Read More
FRC survey report confirms that auditors appear not only to have met the new requirements but in many cases to have gone further and reported more widely than required.
Report confirms that auditors appear not only to have met the new requirements but in many cases to have gone further and reported more widely than required.
A recent survey highlights business development opportunities for CPAs with forensic accounting and business valuation practices.
This FEE analysis finds that European and international revised requirements on auditor communication are compatible.
What’s changing and how are audit committees responding?
This paper covers the audit report, the report to the audit committee, and the transparency report and the report to supervisors. On top of the comparison of auditor communication requirements, it provides a helpful overview of how EU law has changed in that regard.
Victor Puchi of Eide Bailly LLP on unlocking the value of write-up services.