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  • Public interest protection

PIOB Oversight

The PIOB is responsible for:

Oversight of the strategies and work programs of the standard-setting boards (International Auditing and Assurance Standards Board (IAASB), International Accounting Education Standards Board (IAESB), and the International Ethics Standards Board for Accountants (IESBA)) helps to ensure that their work is focused on the needs of users of accountancy services;

Oversight of the nominations process helps to ensure that the persons involved in each of IFAC's public interest activities (the standard-setting boards and the Compliance Advisory Panel (CAP)), collectively bring sufficient technical competence and breadth of perspectives to develop appropriate standards and ensure compliance with IFAC membership obligations;

Oversight of the standard-setting process, including the selection and operation of the Consultative Advisory Groups (CAGs), helps to ensure that international standards are set in a transparent manner with sufficient attention to stakeholder input, which in turn helps to ensure that they are appropriate and credible;

Oversight of the Compliance Advisory Panel and communication with IFAC leadership help to ensure that appropriate steps are being taken to encourage and monitor the progress of the adoption and support for implementation of international standards.

Relations with the Monitoring Group ensures that input from regulatory and other international public policy entities is taken into account in PIOB´s oversight activities.

External relations that communicates both the overall framework and the various roles of the PIOB contributes to greater awareness of the present framework of international standard setting, thus informing objective decisions over the adoption of international standards.

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