November 20, 2008 IFAC : Member Body Compliance Program

Member Body Compliance Program


Member Body Compliance Program Responses and Action Plans

IFAC members and associates have provided self-assessment information about the regulatory and standard-setting framework in their countries (Part 1) and their organizations' activities in addressing IFAC's membership requirements (Part 2) as described in the Statements of Membership Obligations. Based on an analysis of this information, they are developing action plans (Part 3) for continuous development and improvement. For more information about each component of the Compliance Program, refer to the its home page.

In the interest of transparency and providing information to the profession, regulators and other stakeholders, the responses and action plans may be accessed below.

# Country Member Body / Associate Part 1 Responses Part 2 Responses Part 3 Action Plan
1. ALBANIA Institute of Authorized Chartered Auditors of Albania (IEKA) Jan. 2006 Feb. 2007
2. ARGENTINA Federación Argentina de Consejos Profesionales de Ciencias Económicas Oct. 2005 Feb. 2007 Jul. 2008
3. ARMENIA Association of Accountants and Auditors of Armenia Jan. 2006 Dec. 2006
4. AUSTRALIA CPA Australia Dec. 2004 Jul. 2006
5. AUSTRALIA National Institute of Accountants in Australia Mar. 2005 Dec. 2006
6. AUSTRALIA The Institute of Chartered Accountants in Australia Dec. 2004 Jul. 2006
7. AUSTRIA Institut Österreichischer Wirtschaftsprüfer Dec. 2004 Oct. 2006
8. AUSTRIA Kammer der Wirtschaftstreuhänder Jan. 2005 Jun. 2007
9. AZERBAIJAN The Chamber of Auditors of Azerbaijan Republic Apr. 2005 Jun. 2008
10. BAHAMAS The Bahamas Institute of Chartered Accountants Mar. 2006 Jan. 2007
11. BAHRAIN Bahrain Accountants Association (BAA) Jan. 2006 Aug. 2007
12. BANGLADESH The Institute of Chartered Accountants of Bangladesh Aug. 2005 Mar. 2007
13. BANGLADESH The Institute of Cost and Management Accountants of Bangladesh Dec. 2005 Apr. 2007
14. BARBADOS The Institute of Chartered Accountants of Barbados Dec. 2005 Jan. 2007
15. BELGIUM Institut des Experts Comptables-Comptables et des Conseils Fiscaux Sep. 2005 Aug. 2008
16. BELGIUM Institut des Réviseurs d'Entreprises Jan. 2005 Nov. 2006
17. BOLIVIA Colegio de Auditores de Bolivia Jul. 2006 Jul. 2007
18. BOSNIA AND HERZEGOVINA Association of Accountants and Auditors of Republic Srpska Mar. 2006 Apr. 2007
19. BOTSWANA Botswana Institute of Accountants Aug. 2005 Nov. 2006 Jul. 2008
20. BRAZIL Conselho Federal de Contabilidade (CFC) Oct. 2005 Jun. 2007
21. BRAZIL Instituto dos Auditores Independentes do Brasil - IBRACON Jul. 2005 Mar. 2007
22. BULGARIA Institute of Certified Public Accountants of Bulgaria Apr. 2005 Oct. 2006
23. CAMBODIA Kampuchea Institute of Certififed Public Accountants and Auditors (KICPAA)
24. CAMEROON The Institute of Chartered Accountants of Cameroon Jan. 2006 Dec. 2006
25. CANADA Certified General Accountants' Association of Canada Mar. 2005 Jul. 2006
26. CANADA CMA Canada Mar. 2005

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Nov. 2006
27. CANADA The Canadian Institute of Chartered Accountants Jan. 2005 Jul. 2006
28. CAYMAN ISLANDS Cayman Islands Society of Professional Accountants Nov. 2007 Nov. 2007
29. CHINA The Chinese Institute of Certified Public Accountants (CICPA) Dec. 2004 Aug. 2006 Jul. 2008
30. CHINESE TAIWAN Federation of CPA Associations of Chinese Taiwan Dec. 2004 Apr. 2007
31. COLOMBIA Instituto Nacional de Contadores Públicos de Colombia Jul. 2006 Mar. 2007
32. COSTA RICA Colegio de Contadores Públicos de Costa Rica Jul. 2006 Jul. 2007
33. COTE D'IVOIRE Ordre des Experts Comptables et Comptables Agréés de Côte d'Ivoire Jan. 2006 Mar. 2007
34. CROATIA Croatian Association of Accountants and Financial Experts May 2006 May 2007
35. CYPRUS The Institute of Certified Public Accountants of Cyprus Jan. 2005 Mar. 2007
36. CZECH REPUBLIC Chamber of Auditors of the Czech Republic Jul. 2005 Sep. 2006 Jul. 2008
37. CZECH REPUBLIC Union of Accountants of the Czech Republic Dec. 2005 Jan. 2007
38. DENMARK Foreningen af Statsautoriserede Revisorer Dec. 2004 Feb. 2007
39. DENMARK Foreningen Registrerede Revisorer Dec. 2004 Feb. 2007
40. DOMINICAN REPUBLIC Instituto de Contadores Públicos Autorizados de la República Dominicana Dec. 2005 Oct. 2007
41. EGYPT The Egyptian Society of Accountants & Auditors Jan. 2006 Nov. 2006
42. ESTONIA Estonian Auditing Board Jul. 2005

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Jul. 2006
43. FIJI Fiji Institute of Accountants Jul. 2005 Feb. 2007
44. FINLAND HTM-tilintarkastajat - GRM - revisorer ry Dec. 2004 Sep. 2006
45. FINLAND KHT-yhdistys-Föreningen CGR ry Sep. 2005 Jul. 2006
46. FRANCE Compagnie Nationale des Commissaires aux Comptes Apr. 2005 Jul. 2006
47. FRANCE Conseil Supérieur de l'Ordre des Experts-Comptables Apr. 2005 Sep. 2006
48. GEORGIA Georgian Federation of Professional Accountants and Auditors May 2006 Aug. 2007 Sep. 2008
49. GERMANY Institut der Wirtschaftsprüfer in Deutschland e.V. Mar. 2005

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Jul. 2006
50. GERMANY Wirtschaftsprüferkammer (WPK) Mar. 2005 Sep. 2006
51. GHANA The Institute of Chartered Accountants (Ghana) Jan. 2006 Jan. 2007
52. GREECE Institute of Certified Public Accountants of Greece (SOEL) Apr. 2005 Jun. 2007
53. GUATEMALA Instituto Guatemalteco de Contadores Públicos y Auditores Mar. 2006 Jun. 2007
54. GUYANA The Institute of Chartered Accountants of Guyana Dec. 2005 Mar. 2007
55. HAITI Ordre des Comptables Professionels Agrees d'Haiti Feb. 2006 Feb. 2007
56. HONDURAS Colegio de Peritos Mercantiles y Contadores Públicos Jul. 2006 Jul. 2007
57. HONG KONG Hong Kong Institute of Certified Public Accountants Mar. 2005

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Jul. 2006
58. HUNGARY Chamber of Hungarian Auditors Jul. 2005 Aug. 2008
59. ICELAND Félag Löggiltra Endurskodenda, FLE Sep. 2005 Nov. 2006
60. INDIA The Institute of Chartered Accountants of India Jan. 2005 Dec. 2006
61. INDIA The Institute of Cost and Works Accountants of India Mar. 2005

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Nov. 2006
62. INDONESIA Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) Jan. 2006 Jun. 2007
63. IRAN Iranian Association of Certified Public Accountants Sep. 2005 Apr. 2007
64. IRAN The Iranian Institute of Certified Accountants Sep. 2005 May 2007
65. IRAQ Iraqi Union of Accountants and Auditors Feb. 2006
66. IRELAND The Institute of Accounting Technicians in Ireland Jul. 2005 Mar. 2007
67. IRELAND The Institute of Certified Public Accountants in Ireland Feb. 2005 Aug. 2006
68. IRELAND The Institute of Chartered Accountants in Ireland Feb. 2005 Nov. 2006
69. ISRAEL Institute of Certified Public Accountants in Israel Jun. 2005

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Nov. 2006
70. ITALY Consiglio Nazionale dei Dottori Commercialisti e Degli Esperti Contabili Apr. 2005 Sep. 2006
71. JAMAICA The Institute of Chartered Accountants of Jamaica Jan. 2006 Sep. 2006
72. JAPAN The Japanese Institute of Certified Public Accountants Dec. 2004 Jul. 2006
73. JORDAN Arab Society of Certified Accountants Jan. 2006 Jul. 2007
74. JORDAN Jordanian Association of Certified Public Accountants Jan. 2006 Dec. 2006
75. KAZAKHSTAN Chamber of Auditors of the Republic of Kazakhstan Feb. 2006 Mar. 2007 Sep. 2008
76. KENYA Institute of Certified Public Accountants of Kenya Aug. 2005 Dec. 2006 Jul. 2008
77. KOREA Korean Institute of Certified Public Accountants Jan. 2005 Sep. 2006
78. KOSOVO (UNMIK) Society of Certified Accountants and Auditors of Kosovo (SCAAK) Mar. 2006 Dec. 2006
79. KUWAIT Kuwait Association of Accountants and Auditors Jan. 2006 Oct. 2007
80. KYRGYZSTAN Union of Accountants and Auditors Jan. 2006 Apr. 2007
81. LATVIA Latvian Association of Certified Auditors Jan. 2006 Dec. 2006
82. LEBANON Lebanese Association of Certified Public Accountants (LACPA) Apr. 2006 Mar. 2007
83. LESOTHO Lesotho Institute of Accountants Jan. 2006 Dec. 2006
84. LIBERIA The Liberian Institute of Certified Public Accountants Jan. 2006 May 2007
85. LITHUANIA Lithuanian Chamber of Auditors Sep. 2005 Sep. 2006
86. LUXEMBOURG Institut des Réviseurs d'Entreprises Jan. 2005

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Jul. 2006
87. MADAGASCAR Ordre des Experts Comptables et Financiers de Madagascar Jan. 2006 Jun. 2007
88. MALAWI The Society of Accountants in Malawi Aug. 2005 Mar. 2007 Sep. 2008
89. MALAYSIA Malaysian Institute of Accountants Dec. 2004 Oct. 2006
90. MALAYSIA The Malaysian Institute of Certified Public Accountants Feb. 2005

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Aug. 2006
91. MALTA The Malta Institute of Accountants Jan. 2006 Dec. 2006
92. MAURITIUS Mauritius Institute of Professional Accountants Nov. 2007 Nov. 2007
93. MEXICO Instituto Mexicano de Contadores Públicos, A.C. Jan. 2005 Nov. 2006 Sep. 2008
94. MOLDOVA (REPUBLIC OF) Association of Professional Accountants & Auditors of the Republic of Moldova Dec. 2005 May 2007
95. MONGOLIA Mongolian Institute of Certified Public Accountants (MonICPA) Jan. 2006 Jun. 2007
96. MONTENEGRO Institute of Accountants and Auditors of Montenegro Mar. 2006 Nov. 2006
97. MOROCCO Ordre des Experts Comptables du Royaume du Maroc (Morocco) (Certified Public Accountants Association) Dec. 2005 Apr. 2007
98. NAMIBIA Institute of Chartered Accountants of Namibia Jan. 2006 Mar. 2007
99. NEPAL The Institute of Chatered Accountants of Nepal Jan. 2006 Feb. 2007
100. NETHERLANDS Koninklijk Nederlands Instituut van Registeraccountants (Royal NIVRA) Feb. 2005 Oct. 2006
101. NEW ZEALAND New Zealand Institute of Chartered Accountants Nov. 2005

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Oct. 2006
102. NICARAGUA Colegio de Contadores Públicos de Nicaragua Feb. 2007 Feb. 2007
103. NIGERIA The Institute of Chartered Accountants of Nigeria Jan. 2006 Jun. 2007
104. NORWAY Den Norske Revisorforening (DnR) Apr. 2005 Aug. 2006
105. PAKISTAN Institute of Cost and Management Accountants of Pakistan Jan. 2006 Nov. 2006
106. PAKISTAN Pakistan Institute of Public Finance Accountants (PIPFA) Jan. 2006 Apr. 2007
107. PAKISTAN The Institute of Chartered Accountants of Pakistan Dec. 2005 Dec. 2006
108. PANAMA Colegio de Contadores Públicos Autorizados de Panamá Mar. 2005 Mar. 2007
109. PAPUA NEW GUINEA Certified Practising Accountants Papua New Guinea Nov. 2006 Nov. 2006
110. PARAGUAY Colegio de Contadores de Paraguay Jul. 2006 Jun. 2007
111. PERU Junta de Decanos de Colegios de Contadores Publicos del Peru Jul. 2006 Feb. 2007
112. PHILIPPINES Philippine Institute of Certified Public Accountants Aug. 2006 Feb. 2007
113. POLAND Accountants Association in Poland May 2005 Nov. 2006
114. POLAND National Chamber of Statutory Auditors May 2005 Nov. 2006
115. PORTUGAL Ordem dos Revisores Oficiais de Contas (OROC) Mar. 2005 Aug. 2008
116. ROMANIA Corpul Expertilor Contabili si Contabililor Autorizati din Romania (CECCAR)/The Body of Expert and Licensed Accountants of Romania Dec. 2005

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Nov. 2006 Jul. 2008
117. ROMANIA The Chamber of Financial Auditors of Romania Jan. 2006 Nov. 2006 Sep. 2008
118. RUSSIAN FEDERATION Russian Collegium of Auditors Jul. 2006 Jun. 2008 Sep. 2008
119. RUSSIAN FEDERATION The Institute of Professional Accountants of Russia Jan. 2006 Dec. 2006 Sep. 2008
120. SAUDI ARABIA Saudi Organization for Certified Public Accountants Oct. 2005 Aug. 2006
121. SENEGAL Ordre National des Experts Comptables et Comptables Agréés du Sénégal Nov. 2007 Nov. 2007
122. SERBIA Serbian Association of Accountants and Auditors Apr. 2006 Dec. 2006
123. SIERRA LEONE The Institute of Chartered Accountants of Sierra Leone, (ICASL) Jan. 2006 Jul. 2007
124. SINGAPORE Institute of Certified Public Accountants of Singapore May 2005 Sep. 2006
125. SLOVAKIA Slovenska Komora Auditorov Jul. 2005 Mar. 2007
126. SLOVENIA The Slovenian Institute of Auditors Oct. 2005 Mar. 2007
127. SOUTH AFRICA The South African Institute of Chartered Accountants Jan. 2005 Jul. 2006
128. SOUTH AFRICA The South African Institute of Professional Accountants Feb. 2005 Dec. 2006
129. SPAIN Instituto de Censores Jurados de Cuentas de España Mar. 2005

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Apr. 2007
130. SRI LANKA Association of Accounting Technicians of Sri Lanka Jan. 2006

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Dec. 2006
131. SRI LANKA The Institute of Chartered Accountants of Sri Lanka Oct. 2005 Dec. 2006
132. SWAZILAND Swaziland Institute of Accountants Jan. 2006 Dec. 2006
133. SWEDEN FAR SRS Dec. 2005 Dec. 2006
134. SWITZERLAND Treuhand-Kammer -Swiss Inst. of Certified Accountants and Tax Consultants Jan. 2006 Sep. 2006
135. TANZANIA National Board of Accountants and Auditors (NBAA) Tanzania Oct. 2005 Nov. 2006 Sep. 2008
136. THAILAND Federation of Accounting Professions Jan. 2006 Jul. 2007
137. TRINIDAD AND TOBAGO The Institute of Chartered Accountants of Trinidad & Tobago Dec. 2005 Mar. 2007
138. TUNISIA Ordre des Experts Comptables de Tunisie Apr. 2006 Jun. 2007
139. TURKEY Expert Accountants' Association of Turkey Dec. 2005 Jun. 2007
140. TURKEY Union of Chambers of Certified Public Accountants of Turkey (TÜRMOB) Apr. 2005 Apr. 2007
141. UGANDA Institute of Certified Public Accountants of Uganda May 2006 Jan. 2007
142. UKRAINE Ukrainian Association of Certified Accountants and Auditors
143. UKRAINE Ukrainian Federation of Professional Accountants and Auditors Sep. 2005 Apr. 2007
144. UNITED KINGDOM Association of Accounting Technicians (AAT) Sep. 2005 Oct. 2006
145. UNITED KINGDOM Institute of Financial Accountants
146. UNITED KINGDOM The Association of Chartered Certified Accountants Feb. 2005 Aug. 2006
147. UNITED KINGDOM The Chartered Institute of Management Accountants (CIMA) Feb. 2005 Sep. 2006
148. UNITED KINGDOM The Chartered Institute of Public Finance and Accountancy Mar. 2005 Aug. 2006
149. UNITED KINGDOM The Institute of Chartered Accountants in England & Wales Feb. 2005

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Aug. 2006
150. UNITED KINGDOM The Institute of Chartered Accountants of Scotland Apr. 2005 Jul. 2006
151. UNITED STATES American Institute of Certified Public Accountants May 2005

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Sep. 2006
152. UNITED STATES Institute of Management Accountants Nov. 2005 Nov. 2006
153. UNITED STATES National Association of State Boards of Accountancy May 2006
154. URUGUAY Colegio de Contadores, Economistas y Administradores del Uruguay May 2006 Mar. 2007
155. UZBEKISTAN National Association of Professional Accountants and Auditors of Uzbekistan Jan. 2006 Apr. 2007
156. VIETNAM Vietnam Accounting Association Aug. 2006 Jun. 2007
157. ZAMBIA Zambia Institute of Chartered Accountants Jan. 2006 Mar. 2007 Sep. 2008
158. ZIMBABWE The Institute of Chartered Accountants of Zimbabwe Jan. 2006 Apr. 2007

Contact Information

For questions about IFAC's Member Body Compliance Program or IFAC membership, please contact Russell Guthrie, Director, Quality Assurance and Member Body Relations (email: russellguthrie@ifac.org) or Sylvia Barrett, Deputy Director, Member Body Development (email: sylviabarrett@ifac.org). To view contact details for an IFAC member body, click here.

Disclaimer

The information contained within the Part 1 Assessment of the Regulatory and Standard-Setting Framework Questionnaires, Part 2 SMO Self-Assessment Questionnaires, and Part 3 Action Plans are based entirely on information provided to IFAC by the IFAC member or associate to which the information relates. Further, the information has been collected by IFAC for the exclusive use and benefit of IFAC and IFAC's members and associates, but is being made available through this website to the general public in the interest of transparency of the IFAC Member Body Compliance Program. While certain efforts are made to validate the information, IFAC undertakes no obligation to confirm or investigate the completeness or accuracy of any of the content of the questionnaire or action plan, now or at any time in the future. Persons accessing the questionnaire or action plan assume full responsibility for the use of the information set forth herein. IFAC does not make any express or implied warranties or representations whatsoever as to any information provided through the questionnaire or action plan, including, without limitation, that the information contained herein will be error-free. IFAC shall not be liable for any damages, including, without limitation, direct, indirect, incidental, special, punitive or consequential damages, that result in any way from your use or reliance on information provided in the questionnaire or action plan. If you need to rely on the information set forth herein for any purpose, you are urged to confirm the information set forth herein with other sources.


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