IFAC smo 1 information for practitioners

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The document outlines the Statements of Membership Obligations (SMOs) 1-7 issued by the International Federation of Accountants (IFAC) board. The SMOs set requirements for IFAC member bodies regarding quality assurance, international education standards, auditing standards, ethics codes, public sector accounting standards, investigation and discipline procedures, and financial reporting standards. The overarching goal of the SMOs is to promote a strong global accountancy profession that supports inclusive and sustainable economic growth.

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Statements of Membership
Obligations (SMOs) 1-7
(Revised)
Issued by the board of the
International Federation of
Accountants (IFAC)

SMO 1: Quality Assurance
SMO 2: International Education Standards for Professional Accountants
& Other Pronouncements Issued by the IAESB
SMO 3: International Standards & Other Pronouncements Issued by the
IAASM
SMO 4: IESBA Code of Ethics for ProfessionalAccountants
SMO 5: IPSAS & Other Pronouncements Issued by the IASB
SMO 6: Investigation & Discipline
SMO 7: IFRS & Other pronouncements issued by the IASB
…sets out the requirements of IFAC member body with respect to:

Degree of responsibility for an SMO area

Ultimate Objective:
Strong Accountancy
Profession = Inclusive &
Sustainable Growth

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