Who We Are

Transnational Auditors Committee

Established May 2000

The IFAC Transnational Auditors Committee (TAC) serves as the official link between IFAC and the Forum of Firms (FoF, Forum). It is broadly responsible for implementing and advancing the Forum's objectives and operations. It also plays a major role in encouraging Forum members to conduct high-quality international audits by requiring the commitment to comply with certain international standards as a condition of membership.

The TAC also supports audit quality by:

• Identifying audit practice issues and making suggested recommendations to the appropriate standard-setting boards to review these issues as needed;
• Providing a forum to discuss best practices in areas including quality control, auditing, independence, and training and continuing professional development;
• Facilitating interaction among transnational firms, international regulators, financial institutions, and other stakeholders with regard to audit quality, systems of quality control, and transparency of international networks; and
• Identifying qualified candidates to nominate to serve on the international standard-setting boards.

Key Contacts

• Barry Naik, Deputy Director, Forum of Firms

• Members

  Transnational Auditors Committee Members

  Samuel Leigh Burke, Chair

  PricewaterhouseCoopers International Limited

  Christine Albrecht

  Deloitte Touche Tohmatsu Limited

  Sue Almond

  Grant Thornton International Ltd.

  Sheri Anderson

  KPMG International Cooperative

  Jean-Luc Barlet

  Mazars

  Bettina Cassegrain

  HLB International

  David Chitty

  Crowe Global

  Andrew Collier

  Kreston International

  Roderick Devlin

  KPMG International Cooperative

  Stewart Dunne

  BDO

  Ed Fox

  Grant Thornton International Ltd

  Wally Gregory

  Deloitte Touche Tohmatsu Limited

  Susana Martinez

  RSM International Limited

  Victor Oliveira

  E&Y Global Limited

  Pablo San Martin

  SMS Latinoamérica

  Chris Smith

  BDO

  Gill Spaul

  Moore Global Network Limited

  Laura Taylor

  PricewaterhouseCoopers International Limited

  Paul Winrow

  Baker Tilly International Limited

  Mohammed Yaqoob

  Nexia International

  Donald Zimmerman

  Ernst & Young Global Limited

• Membership

  Forum membership is open to networks and firms of all sizes that:

  • Conduct, or have an interest in conducting, transnational audits;
  • Promote the consistent application of high-quality audit practices and standards worldwide;
  • Support convergence of national audit standards with the International Standards on Auditing issued by the International Auditing and Assurance Standards Board; and
  • Demonstrate commitment to the Forum's membership obligations as detailed below.
• Membership Obligations

  Forum members commit to:

  • Maintaining quality control standards in accordance with the International Standard on Quality Control issued by the IAASB in addition to relevant national quality control standards;
  • Conducting, to the extent not prohibited by national regulation, regular globally coordinated internal quality assurance reviews;
  • Having policies and methodologies for the conduct of transnational audits that are based, to the extent practicable, on the International Standards on Auditing issued by the IAASB;
  • Having policies and methodologies that conform to the IESBA International Code of Ethics for Professional Accountants and national codes of ethics; and
  • Agreeing to submit to the Secretary of the Forum an annual report, in an approved format, indicating that it meets the membership obligations set forth above.

  International networks of firms practicing under the same name or whose member firms are otherwise closely identified with one another, such as through common elements in their name, will be expected to join as one organization.

• Members

  Members are those networks or firms that have satisfactorily submitted an annual report to the Transnational Auditors Committee indicating that they have met the Forum's membership obligations during the reporting period. Members shall be entitled to describe themselves as such in accordance with wording to be determined by the Forum.

  Current Members

  • AUREN
  • Baker Tilly International Limited
  • BDO
  • Constantin – Serval & Associés
  • Crowe Global
  • Deloitte Touche Tohmatsu Limited
  • ECOVIS
  • Ernst & Young Global Limited
  • FinExpertiza
  • Grant Thornton International Ltd
  • HLB International
  • IECnet
  • JPA International
  • KPMG International Cooperative
  • Kreston International
  • Kudos International Network
  • Mazars
  • MGI Worldwide
  • Moore Global Network Limited
  • Nexia International
  • Parker Russell International Ltd.
  • PKF International Limited
  • PricewaterhouseCoopers International Limited
  • RSM International Limited
  • RT ASEAN
  • Russell Bedford International
  • SFAI
  • SMS Latinoamérica
  • Talal Abu Ghazaleh & Co. International
  • TASK International
  • UHY International Limited
• Affiliates

  Networks or firms interested in becoming members may participate in the Forum as affiliates during the period prior to their formal membership application. Affiliate status shall terminate upon the earlier of a) progression to full membership or b) three years from the date of acceptance by the TAC as an affiliate. Affiliates must undertake not to publicize their association with the Forum or their affiliate status on their websites, publications, and letterheads.

  • Reanda International