International Federation of Accountants

Who We Are
Who We Are

We are the global organization for the accountancy profession, comprising more than 175 member and associate organizations in 130 countries and jurisdictions, representing nearly 3 million professional accountants.
What We Do
What We Do

We support the development, adoption, and implementation of high-quality international standards. We work to prepare a future-ready accounting profession. We speak out as the voice of the global accounting profession.
Knowledge Gateway
Gateway

Insights, resources and tools from leading voices in accountancy and business.

Knowledge Gateway

Global Accountancy Knowledge, Resources & Tools

Questions about Accounting or Auditing on the Ground in Jurisdictions? Our New Interactive Content Can Help

September 12, 2016 | Joseph Bryson

What’s the Buzz about CAQ’s #AuditorProud?

September 6, 2016 | Cindy Fornelli

Research Insights—Audit Quality Differences among Audit Firms in a Developing Economy: The Case of Uganda

September 2, 2016 | Dr. Hajj Twaha Kigongo Kaawaase

The Gap between the Private Sector and Academia

August 15, 2016 | Donna Street, Professor, Mahrt Chair in Accounting, University of Dayton

Cooperation between the IASB and the IAASB

August 15, 2016 | Mary Tokar

IAASB Survey to Inform Its Work Plan for 2017-2018

August 9, 2016 | Beverley Bahlmann, Deputy Director, IAASB

A Global Call for International Public Sector Accounting Standards

August 9, 2016 | Frans van Schaik

Creating a Ripple Effect: Accountancy, Academia, and Curriculum

July 22, 2016 | Professor Donna Street, Mahrt Chair in Accounting, University of Dayton

SME Audits: Challenges and Insights

June 22, 2016 | John Hodge, Kalina Shukarova Savovska

It’s Not Window Dressing for Us: ICAS’s Ethics Board

June 22, 2016 | Anton Colella

Data Analytics for External Auditors

June 13, 2016 | Katharine Bagshaw, Phedra Diomidous

How the IAAER Fulfills a Critical Need for the Accounting Profession

June 13, 2016 | Donna Street, Professor, Mahrt Chair in Accounting, University of Dayton

Research Insights—Consequences of Changing the UK Auditor's Report

May 23, 2016 | Dr. Maria I. Vulcheva, Dr. Kay W. Tatum, Dr. Miguel Minutti-Meza, Dr. Elizabeth Gutierrez

The Future of Audit

May 16, 2016 | Andrew Gambier, Nick Jeffrey

An SMP Perspective on the IESBA’s Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client

May 5, 2016 | Christopher Arnold

Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control, and Group Audits

May 2, 2016 | Megan Zietsman

IESBA Consults on Near Final Long Association Proposals

April 21, 2016 | Ken Siong

An SMP Perspective on Improving the Structure of the IESBA Code of Ethics for Professional Accountants—Phase 1

April 13, 2016 | Christopher Arnold

Shining the Light on Leases

March 22, 2016 | Hans Hoogervorst

An SMP Perspective on IESBA’s Proposed Revisions to Safeguards in Code of Ethics for Professional Accountants

March 18, 2016 | Raymond Cheng, Christopher Arnold

Research Insights—The Impact of the Social Mismatch between Young Staff Auditors with More Experienced Client Management

March 4, 2016 | Dr. Richard C. Hatfield, Dr. G. Bradley Bennett

How the IAESB Can Address Future Needs in Accounting Education

March 1, 2016 | Greg Owens

Audit Quality Indicators: What Have We Learned on Our Journey?

February 9, 2016 | Cindy Fornelli

Doing the Right Thing Even When No One Is Looking Part II: Compliance with Rules and Regulations

January 7, 2016 | Mats Olsson

Building Trust in the Accountancy Profession: The Australian Experience

January 7, 2016 | Andrew Conway

Surprising Effects of Mandatory Auditor Rotation on Audit Quality

December 15, 2015 | Kendall O. Bowlin, University of Mississippi; Jessen L. Hobson, University of Illinois at Urbana-Champaign; and M. David Piercey University of Massachusetts – Amherst

IFAC Engagement with IAASB and IESBA—Representing the Interests of PAIBs & SMPs

December 11, 2015 | Christopher Arnold

Creating an Optimized Environment for Audit Quality

November 24, 2015 | Monica Foerster, Rogério Garcia

Inside the IFRS Framework: Differentiating Impairment Losses from Provisions

November 2, 2015 | Ricardo Julio Rodil

The Audit of SMEs—Reforms in Europe

November 2, 2015 | Cédric Gélard

The Never Ending Story of Prudence and IFRS

October 13, 2015 | Alfred Wagenhofer

Doing the Right Thing, Even when No One Is Looking: Thinking beyond Ethics

October 5, 2015 | Mats Olsson

Does IFRS Have a Future in the US?

September 11, 2015 | Alex Bogopolsky

The Necessary Variables for Audit Quality, Including Joint Responsibility

August 27, 2015 | Alan Johnson

How Valuable Is Client Confidentiality to You?

August 24, 2015 | Gillian Waldbauer, Andreas Noodt

The Use of IFRS for SMEs in Latin America and the Caribbean: Summary Analysis

August 5, 2015 | Hernan Pablo Casinelli

Research Insights: A Study of the Replacement of “Reliability” by “Faithful Representation” in the IASB/FASB Conceptual Framework

July 27, 2015 | Dr. Christoph Pelger, Carsten Erb

What Have We Learned from the EU Experience of IFRS Reporting?

June 30, 2015 | Michael Izza

How Has Regulation Affected Your Organization?

June 29, 2015 | Amir Ghandar

Research Insights—Impacts of Audit Firm Tenure and Auditor-Provided Non-Audit Services on Audit Process Quality

June 19, 2015 | Monika Causholli, Timothy B. Bell, W. Robert Knechel

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Who We Are
Who We Are

We are the global organization for the accountancy profession, comprising more than 175 member and associate organizations in 130 countries and jurisdictions, representing nearly 3 million professional accountants.
What We Do
What We Do

We support the development, adoption, and implementation of high-quality international standards. We work to prepare a future-ready accounting profession. We speak out as the voice of the global accounting profession.
Knowledge Gateway
Gateway

Insights, resources and tools from leading voices in accountancy and business.