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The Compliance Program

The Compliance Advisory Panel (CAP) of IFAC evaluates member body compliance with the IFAC membership rules (the “Statements of Membership Obligations” –SMOs), including each member’s progress in promoting the adoption of private and public sector accounting, audit, ethics, and education standards.  

IFAC members and associates are required to participate in the IFAC Member Body Compliance Program to demonstrate that they are maintaining their good standing and addressing the requirements of IFAC membership. The Member Body Compliance Program is the responsibility of the IFAC Compliance Staff, reporting to the Chief Executive, and operates in accordance with agreed upon due process and working procedures. The Compliance Program is overseen by the Compliance Advisory Panel, which is in turn overseen by the PIOB.

 The PIOB directly observes the deliberations in which the CAP studies and approves the action plans of member countries for meeting membership obligations, including efforts to adopt and implement standards developed by the PIACs, the International Accounting Standards Board (IASB) and the International Public Sector Accounting Standards Board (IPSASB).  The compliance program is an important platform for promoting convergence to international standards.

ISA Adoption in the World today.

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