- Intellectual Property, Translations & Permissions
Permission to Reproduce, Adapt or Use Material (including Extracts or Illustrations) from the International Standards or Other IFAC Publications
If you wish to use all or part of an IFAC publication to reprint material in another publication, on a website, in audio or in any other format, including for academic courses (online courses, course materials or printed handouts), please consult our reproduction policy statement and submit your request(s): Permission Request or Inquiry (log in required).
In some cases, IFAC publications may include copyrighted content of others, for example illustrations used with the permission of a third party author/copyright owner. In such cases, reproduction will also require permission of the appropriate third party copyright owner.
Permission to Translate the International Standards or IFAC Publications
For any other inquiries in regard to copyright or permissions, please submit your inquiry to here: Permission Request or Inquiry (log in required).
Accurate, high-quality translations are critical to ensuring the consistent implementation of international standards. To date, IFAC has facilitated the authorized translation of standards by designated translating bodies into 48 languages. Authorized translations of standards, as well as IFAC guidance, reports, and more, can be found here.
- Whistleblower Policy
Section 1 - Introduction
1.1. IFAC is committed to high standards of ethical, moral and legal business conduct. In line with this commitment, and IFAC’s commitment to open communication, this policy aims to provide an avenue for employees to raise concerns and reassurance that they will be protected from reprisals or victimization for whistleblowing.
1.2. This whistleblowing policy is intended to cover protections for employees if they raise concerns regarding IFAC, such as concerns regarding:
- Incorrect financial reporting;
- Unlawful activity;
- Activities that are not in line with IFAC policy, including the Employee Handbook; or
- Activities, which otherwise amount to serious improper conduct.
Section 2 - Safeguards
Harassment or Victimization
2.1. Harassment or victimization for reporting concerns under this policy will not be tolerated.
2.2. Every effort will be made to treat the complainant’s identity with appropriate regard for confidentiality.
2.3. This policy encourages employees to put their names to allegations because appropriate follow-up questions and investigation may not be possible unless the source of the information is identified. Concerns expressed anonymously will be explored appropriately, but consideration will be given to:
- The seriousness of the issue raised;
- The credibility of the concern; and
- The likelihood of confirming the allegation from attributable sources.
Bad Faith Allegations
2.4. Allegations in bad faith may result in disciplinary action.
Section 3 - Process for Raising a Concern
3.1. The whistleblowing procedure is intended to be used for serious and sensitive issues. Such concerns, including those relating to financial reporting, unethical or illegal conduct, which involve any person may be reported directly to the IFAC Director, Governance (Linda Lach, email LindaLach@ifac.org or phone 1-646-428-8784). Matters involving the Director, Governance may be reported directly to the IFAC Chief Executive Officer (Kevin Dancey, email KevinDancey@ifac.org or phone 1-212-471-8715). Matters involving the Chief Executive Officer may be reported to the Chair of the Audit Committee (Dr. Wienand Schruff, email firstname.lastname@example.org or phone 49 (30) 8105 4456). Employment-related concerns continue to be reported in accordance with the Employee Handbook.
3.2. The earlier a concern is expressed, the easier it is to take action.
3.3. Although the employee is not expected to prove the truth of an allegation, the employee should be able to demonstrate to the person contacted that the report is being made in good faith.
Section 4 - How the Report of Concern will be Handled
4.1. The action taken by IFAC in response to a report of concern under this policy will depend on the nature of the concern. The Audit Committee shall receive information on each report of concern and follow-up information on actions taken.
4.2. Initial inquiries will be made to determine whether an investigation is appropriate, and the form that it should take. Some concerns may be resolved without the need for an investigation.
4.3. The amount of contact between the complainant and the person or persons investigating the concern will depend on the nature of the issue and the clarity of information provided. Further information may be sought from or provided to the person reporting the concern.
- Safeguarding and Sexual Exploitation Policy
IFAC is committed to ensuring that its employees and volunteers, partners, operations and programs do no harm to children, young people or vulnerable adults (collectively, “vulnerable people”); that they do not expose them to the risk of discrimination, neglect, harm and abuse; and that any concerns the organization has about the safety of vulnerable people are dealt with and reported to the appropriate authorities; and that an appropriate level of protection is provided to vulnerable employees and volunteers, when ill or at risk of harm or abuse, for example. This purpose of this policy is to therefore provide staff and volunteers with the overarching principles that guide our approach to safeguarding and child protection.
We recognize that:
- child welfare is of paramount importance;
- this extends to vulnerable adults, 18 years and above, who by reason of disability, age, gender, social and economic status, or illness, the context they are in, may be unable to take care of or to protect him or herself against abuse, harm or exploitation; and
- IFAC has a role in ensuring a safe physical and emotional environment for vulnerable people in any situation where IFAC employees, volunteers, partners or programs deal with vulnerable people.
IFAC has zero tolerance against abuse and exploitation of vulnerable people. IFAC also expects its employees and volunteers to ensure the safety and wellbeing of any vulnerable people with whom we work, including using our safeguarding procedures to share concerns and relevant information and manage any allegations against staff and volunteers appropriately. This is stated in the Codes of Conduct for both IFAC employees and IFAC volunteers.
IFAC also has zero tolerance with respect to sexual exploitation and abuse. In addition to any sexual activity with minors, this includes any actual or threatened physical intrusion of a sexual nature, whether by force or under unequal or coercive conditions; any actual or attempted abuse of position of vulnerability, differential power or trust, for sexual purposes, including, but not limited to, profiting monetarily, socially or politically from the sexual exploitation of another. This includes acts of transactional sex, solicitation of transactional sex, and exploitative relationships.
Any concerns should be reported through IFAC’s Whistleblowing policy, as presented in Section 9 of the Handbook.
- Financial Statements
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards® (IPSAS®) and include an independent auditor’s report.View 2018 Financial Statements View 2017 Financial Statements View 2016 Financial Statements View 2015 Financial Statements View 2014 Financial Statements View 2013 Financial Statements