IFAC's annual review is a key element of our accountability to stakeholders. It includes an overview of IFAC’s IMPACT approach and value creation model, our strategic objectives and performance highlights, and our governance processes.

It draws on integrated reporting principles and concepts as set out in the International Integrated Reporting <IR> Framework.

This toolkit and accompanying matrix will help small- and medium-sized practices (SMPs) implement the International Auditing and Assurance Standards Board’s suite of quality management standards. The publications include a suite of illustrative documents, policies, checklists, sample letters and forms to help SMPs establish their quality objectives, identify and assess quality risks, and design and implement responses to address their identified quality risks.

The IFAC SMP Advisory Group (SMPAG) welcomes the opportunity to provide input to the International Auditing and Assurance Standards Board’s (IAASB’s) Exposure Draft for the Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs.

September 2023 marks the half-way point to the deadline set by the United Nations for achieving the 2030 Agenda and the Sustainable Development Goals.

Integrity and ethics are cornerstones of the accountancy profession, underpinning professional accountants’ public interest responsibility setting our profession apart. We regularly encounter challenges to our integrity and ethics, challenges that continue to rapidly evolve.

Téléchargements utiles:

• La présentation PowerPoint: 
  • Première adoption des IPSAS® selon la méthode de la comptabilité d’exercice

Training manual:

Téléchargements utiles:

Téléchargements utiles:

Téléchargements utiles:

• La présentation PowerPoint: 
  • Consolidation
  • Regroupements dans le secteur public

Training manual:

Téléchargements utiles: