Global Impact Map
Country Profiles
Adopted
Partially Adopted
Not Adopted
Non-IFAC Member Jurisdiction
| 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 | Partially Adopted | Partially Adopted | Partially Adopted | Adopted |
| Germany | Partially Adopted | Partially Adopted | Not Adopted | Adopted | Adopted | Adopted | Partially Adopted |
| Ghana | Adopted | Adopted | Partially Adopted | Adopted | Adopted | Partially 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 | Partially 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 | Partially Adopted | Partially Adopted | Partially Adopted | Partially Adopted | Partially Adopted | Not Adopted | Partially 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 | Not 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 | Partially Adopted | Partially Adopted | Not Adopted | Partially Adopted | Adopted | Partially Adopted | Partially 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 | Partially 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 | 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 |
| Myanmar | Partially Adopted | Adopted | Not Adopted | Not Adopted | Not Adopted | Partially 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 | Adopted | Not 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 | Adopted | Partially Adopted | Partially Adopted | Adopted | Partially Adopted | Partially Adopted |
| Russian Federation | Partially Adopted | Partially Adopted | Not Adopted | Partially Adopted | Adopted | Partially Adopted | Partially Adopted |
| Rwanda | Adopted | Adopted | Partially Adopted | Partially Adopted | Partially Adopted | Adopted | Adopted |
| Saudi Arabia | Adopted | 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 | Partially Adopted | Partially Adopted | Partially Adopted | Partially Adopted | Partially Adopted | 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 | 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 | Partially Adopted | Partially Adopted | Not Adopted | Partially Adopted | Adopted | Partially Adopted | Partially 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 | Adopted | Partially Adopted | Partially Adopted | Partially Adopted | Adopted |
| Uzbekistan | Partially Adopted | Not Adopted | Not Adopted | Partially Adopted | Partially Adopted | Partially Adopted | Partially 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 |
| Zimbabwe | Adopted | Adopted | Partially Adopted | Partially Adopted | Adopted | Partially Adopted | Adopted |
