Global Impact Map

Country	International Standards on Auditing	Code of Ethics for Professional Accountants	International Public Sector Accounting Standards	International Education Standards	Quality Assurance	Investigation and Discipline	International Financial Reporting Standards
Albania	Adopted	Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Argentina	Partially Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Armenia	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted
Australia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Austria	Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Adopted
Azerbaijan	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Bahamas	Adopted	Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Bangladesh	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Barbados	Adopted	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted
Belgium	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Benin	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Bolivia	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted
Bosnia and Herzegovina	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Botswana	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Brazil	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Brunei	Not Adopted	Adopted	Not Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted
Bulgaria	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Burkina Faso	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted
Cambodia	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Not Adopted	Adopted
Cameroon	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Canada	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Cayman Islands	Partially Adopted	Adopted	Adopted	Adopted	Adopted	Adopted	Not Adopted
Chile	Adopted	Partially Adopted	Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted
China	Partially Adopted	Partially Adopted	Not Adopted	Adopted	Adopted	Adopted	Partially Adopted
Chinese Taiwan	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Colombia	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Costa Rica	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Croatia	Adopted	Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Cyprus	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted
Czech Republic	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Denmark	Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Partially Adopted
Dominican Republic	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted
Ecuador	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Egypt	Partially Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
El Salvador	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Estonia	Adopted	Adopted	Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Fiji	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Finland	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
France	Partially Adopted	Partially Adopted	Not Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Georgia	Adopted	Adopted	Not Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted
Germany	Partially Adopted	Partially Adopted	Not Adopted	Adopted	Adopted	Adopted	Partially Adopted
Ghana	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted
Greece	Partially Adopted	Partially Adopted	Not Adopted	Adopted	Adopted	Partially Adopted	Adopted
Guatemala	Partially Adopted	Adopted	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted
Guyana	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Haiti	Not Adopted	Not Adopted	Not Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted
Honduras	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Hong Kong, Special Administrative Region of China	Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Adopted
Hungary	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted
Iceland	Partially Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted
India	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Indonesia	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Iraq	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted
Ireland	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted
Israel	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Italy	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Ivory Coast	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Jamaica	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted
Japan	Partially Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Partially Adopted
Jordan	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Kazakhstan	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Kenya	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Korea	Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted
Kosovo	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Kuwait	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Kyrgyz Republic	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted
Lao PDR	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Latvia	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Lebanon	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Lesotho	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Liberia	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Lithuania	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Luxembourg	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Macedonia, The former Yugoslav Republic of	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Madagascar	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted
Malawi	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Malaysia	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Malta	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Mauritius	Adopted	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted
Mexico	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Moldova	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Mongolia	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Montenegro	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Morocco	Partially Adopted	Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Partially Adopted
Mozambique	Partially Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Partially Adopted
Namibia	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Nepal	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Netherlands	Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Adopted
New Zealand	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted
Nicaragua	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted
Nigeria	Adopted	Adopted	Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Norway	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Pakistan	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Partially Adopted
Palestine	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted
Panama	Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Papua New Guinea	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted
Paraguay	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted
Peru	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Philippines	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Poland	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Portugal	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted
Romania	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Russian Federation	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Rwanda	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted
Saudi Arabia	Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted
Senegal	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Serbia, Republic of	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Sierra Leone	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Singapore	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted	Partially Adopted
Slovakia	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Slovenia	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
South Africa	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Spain	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted
Sri Lanka	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Suriname	Adopted	Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Swaziland	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted
Sweden	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Switzerland	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted	Adopted
Tanzania, United Republic of	Adopted	Adopted	Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Thailand	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Togo	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Trinidad And Tobago	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Adopted
Tunisia	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Not Adopted
Turkey	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Uganda	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Ukraine	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
United Kingdom	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Partially Adopted
United States of America	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Uruguay	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted
Uzbekistan	Partially Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted
Vietnam	Partially Adopted	Partially Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted	Not Adopted
Zambia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted