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Standard Setting in the Public Interest: A Description of the Model

In order to provide greater clarity to the public and to broaden the general understanding of the governance functions supporting audit related standard setting, the PIOB has issued a summary document entitled Standard Setting in the Public Interest: A Description of the Model, following consultations with the Monitoring Group (MG), the International Federation of Accountants (IFAC) and the Standard Setting Boards.

This document reflects the current state of the Standard Setting model in the field of audit, assurance, ethics and education for accountants. It sets forth the aims and features of the governance arrangements, with links to governing or other documents that provide further details as appropriate.

The document has been produced at the request of the Monitoring Group as recommended in the 2013 Monitoring Group Statement on Governance.

filesDownload document: SS-Model-Description-doc-Sept-15.pdf 246KB

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