Presentation by Szymon Radziszewicz, IFAC Senior Technical Manager, outlining some of the tools available to professional accountancy organizations (PAOs) to assist them in development, growth, and compliance with IFAC Statements of Membership Obligations.
Presentation from Samia Msadek, Manager, Financial Management,
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(PAOs) through the World Bank Reports on the Observance of Standards and Codes (ROSC).
Presentation by Amarjit Chopra, member of the IFAC Professional Accountancy Organization (PAO) Development Committee, on how the committee supports the development and growth of PAOs around the world, and how these PAOs lead to stronger more stable financial systems around the world.
Presentation from IFAC Senior Technical Manager Szymon Radziszewicz regarding the power of professional accountancy organizations (PAOs) in economic growth in a nation and region.
Presentation from Jackie Poirier, Chair of the Confederation of Asian and Pacific Accountants (CAPA) Professional Accountancy Organization (PAO) Development Committee on the regional issue related to support and development of PAOs in the East Asia Pacific region.
Presentation from Samia Msadek, Manager, Financial Management,
East Asia and Pacific Region, The World Bank, regarding the development and importance of professional accountancy organizations (PAOs) as they relate to financial stability and growth.
Presentation by Szymon Radziszewicz, IFAC Senior Technical Manager, regarding the context of international standards on accounting and auditing and IFAC's Statements of Membership Obligations and policy statements.
Presentation given by Szymon Radziszewicz, Senior Technical Manager for the International Federation of Accountants, on the need for a balanced approach to regulation of the accountancy profession and how the accountancy profession contributes to economic stability and growth, at the 6th Cross-Border Meeting In Moldova in June 2012.
Presentation from Samia Msadek, Manager, Financial Management,
East Asia and Pacific Region, The World Bank, showcasing the available tools and diagnostics that support strengthening and development of professional accountancy organizations
(PAOs) through the World Bank Reports on the Observance of Standards and Codes (ROSC).
Presentation by Amarjit Chopra, member of the IFAC Professional Accountancy Organization (PAO) Development Committee, on how the committee supports the development and growth of PAOs around the world, and how these PAOs lead to stronger more stable financial systems around the world.
Presentation from IFAC Senior Technical Manager Szymon Radziszewicz regarding the power of professional accountancy organizations (PAOs) in economic growth in a nation and region.
Presentation from Jackie Poirier, Chair of the Confederation of Asian and Pacific Accountants (CAPA) Professional Accountancy Organization (PAO) Development Committee on the regional issue related to support and development of PAOs in the East Asia Pacific region.
Presentation from Samia Msadek, Manager, Financial Management,
East Asia and Pacific Region, The World Bank, regarding the development and importance of professional accountancy organizations (PAOs) as they relate to financial stability and growth.
Presentation by Szymon Radziszewicz, IFAC Senior Technical Manager, regarding the context of international standards on accounting and auditing and IFAC's Statements of Membership Obligations and policy statements.
Presentation given by Szymon Radziszewicz, Senior Technical Manager for the International Federation of Accountants, on the need for a balanced approach to regulation of the accountancy profession and how the accountancy profession contributes to economic stability and growth, at the 6th Cross-Border Meeting In Moldova in June 2012.
Presentation given by Szymon Radziszewicz, IFAC Senior Technical Manager, during a seminar on the IFAC and the accountancy profession at the Philippines Institute of Certified Public Accountants.
Moderated by Maj. General Genaro (Gino) Dellarocco (Ret.), the Veterans Transition Initiative program’s business panel was geared toward veterans who are interested in entrepreneurship or learning how to boost their businesses. Featuring representatives from the Department of Veteran Affairs, Lockheed Martin Corporation and the U.S. Small Business Administration, panelists motivated attendees and provided the ins and outs for business success.
Presentation give by IFAC Senior Technical Manager Szymon Radziszewicz at the World Bank's Fiduciary Forum in May 2012 on the importance and role IFAC's Statements of Membership Obligations (SMOs) play in helping professional accountancy organizations around the world encourage and support high-quality financial information and inclusive and sustainable economic growth.
Presentation given by SMP Committee Chair Giancarlo Attolini at the IFAC Board Meeting in September 2012 on the current and upcoming activities of the IFAC SMP Committee in each of its strategic focus areas: Input to Standard-Setting, Input to Public Policy and Regulation, Adoption and Implementation, and Development and Quality.
Presentation by Vincent Tophoff, IFAC Senior Technical Manager at the INTOSAI Subcommittee on Internal Control Standards Annual Meeting, May 27-28, 2014
Presentation by Stathis Gould at The 6th Annual Symposium on Sustainable Business Non-Financial and Integrated Reporting, Baruch College, November 1, 2013
Presentation given by Paul Thompson, Deputy Director, SME and SMP Affairs, IFAC, at the Malaysian Institute of Accountants Conference, Auditing Micro-Entities Efficiently and Effectively, March 23, 2012, Kuala Lumpur.
IFAC President, Warren Allen presented “A Strong Financial Reporting Infrastructure: Vital for a Growing Economy and Strong Capital Market”. May 7, 2013 in Singapore.
Andreas Noodt, Member, IFAC Small and Medium Practices Committee speaks at FEE & ICAEW Event on February 19, 2014 about the SMP Commitee's Guide to Review Engagements. The Guide, published in December 2013, aims to provide implementation support for practitioners in conducting review engagements in compliance with International Standard on Review Engagements (ISRE) 2400 (Revised).
Presentation given by Szymon Radziszewicz, IFAC Senior Technical Manager, during a seminar on the IFAC and the accountancy profession at the Philippines Institute of Certified Public Accountants.
Moderated by Maj. General Genaro (Gino) Dellarocco (Ret.), the Veterans Transition Initiative program’s business panel was geared toward veterans who are interested in entrepreneurship or learning how to boost their businesses. Featuring representatives from the Department of Veteran Affairs, Lockheed Martin Corporation and the U.S. Small Business Administration, panelists motivated attendees and provided the ins and outs for business success.
Presentation give by IFAC Senior Technical Manager Szymon Radziszewicz at the World Bank's Fiduciary Forum in May 2012 on the importance and role IFAC's Statements of Membership Obligations (SMOs) play in helping professional accountancy organizations around the world encourage and support high-quality financial information and inclusive and sustainable economic growth.
Presentation given by SMP Committee Chair Giancarlo Attolini at the IFAC Board Meeting in September 2012 on the current and upcoming activities of the IFAC SMP Committee in each of its strategic focus areas: Input to Standard-Setting, Input to Public Policy and Regulation, Adoption and Implementation, and Development and Quality.
Presentation by Vincent Tophoff, IFAC Senior Technical Manager at the INTOSAI Subcommittee on Internal Control Standards Annual Meeting, May 27-28, 2014
Presentation by Stathis Gould at The 6th Annual Symposium on Sustainable Business Non-Financial and Integrated Reporting, Baruch College, November 1, 2013
Presentation given by Paul Thompson, Deputy Director, SME and SMP Affairs, IFAC, at the Malaysian Institute of Accountants Conference, Auditing Micro-Entities Efficiently and Effectively, March 23, 2012, Kuala Lumpur.
IFAC President, Warren Allen presented “A Strong Financial Reporting Infrastructure: Vital for a Growing Economy and Strong Capital Market”. May 7, 2013 in Singapore.
Andreas Noodt, Member, IFAC Small and Medium Practices Committee speaks at FEE & ICAEW Event on February 19, 2014 about the SMP Commitee's Guide to Review Engagements. The Guide, published in December 2013, aims to provide implementation support for practitioners in conducting review engagements in compliance with International Standard on Review Engagements (ISRE) 2400 (Revised).
Experts from the International Auditing and Assurance Standards Board (IAASB), the European Commission (EC), the Committee of European Audit Oversight Bodies (CEAOB), assurance service providers, investors and the business community met to discuss the regulatory, policy and standard-setting path toward high-quality sustainability assurance.
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Organizational Change Leadership Agile Tour Geneve 2024
The Tools:Compliance Program, Membership Process
1. The Tools:
Compliance
Program, Membership Process
Szymon Radziszewicz
Senior Technical Manager
Member Body Development Team Leader
Realizing the Power of PAOs
Hà Nội, Việt Nam
August 17, 2012
Page 1 | Confidential and Proprietary Information
2. SMOs in Action - Member Body Compliance Program
Focus on Encouragement and Continuous
Improvement
Self -Assessment
Overview of national
Benchmarking against the 7
regulatory and standard-
SMOs
setting framework
Action Plan
Strategic document illustrating a PAOs progress toward, or
continued compliance with, SMO requirements
Page 2 | Confidential and Proprietary Information
3. SMOs in Action - Member Body Compliance Program
SMO Action Plan as a Road Map To:
• Communicating challenges and defining needs for
resources to key stakeholders:
– Government and its agencies
– Independent regulators
– Donors
– PAO’s members
• Building capacity of PAOs
• Progressing adoption and implementation
• Improving quality of financial reporting and auditing
• Better serving the public interest and ultimately
sustainable economic development
Page 3 | Confidential and Proprietary Information
5. SMOs in Action
Valuable Information – Monitoring & Evaluation
Page 5 | Confidential and Proprietary Information
6. SMOs in Action
Beginning of the Road
• Action Plans as first step:
• Transparent plans for continuous improvement
• Annual updates
• Monitoring of progress by CAP
• Influencing action and transformation
• Time and resources needed to achieve meaningful
change
Page 6 | Confidential and Proprietary Information
7. IFAC Membership:
The Roadmap
Page 7 | Confidential and Proprietary Information
8. IFAC Membership
The Benefits
• Part of an international community of the leading
professional accountancy bodies around the world
• Recognized for commitment to development of the
profession
• Access to information, resources and support to help
strengthen the profession nationally
• Enhanced opportunities to provide input
• Ongoing dialogue with technical staff
Page 8 | Confidential and Proprietary Information
9. IFAC Membership
The Requirements
Acknowledged by legal decree or by general
consensus
Meets SMO obligations
Participates in the Member Body Compliance
Program
Committed to IFAC
Financially and operationally viable, with an
appropriate governance structure
Provides for the support and regulation of
members
Page 9 | Confidential and Proprietary Information
10. IFAC Membership
Road Map
• Mentoring arrangements
• Early engagement with IFAC
• SMO Action Plan as a Road Map
• Understanding of the membership requirements
• Considerable progress must be shown to move from
Associate to Member.
Page 10 | Confidential and Proprietary Information
11. IFAC Membership
Key Considerations
• Legislation: Legal recognition/structure
• Regulation of the Profession: Relationship with
government
• Governance: Organizational structure
• Committees: Key areas of function/activity
• Management: Professional staff
• Financing: Funding operations and activities
• Marketing/Promotion: Raising awareness and defining
value statement
Page 11 | Confidential and Proprietary Information
12. Tools and Resources
• www.ifac.org/ComplianceProgram
• www.ifac.org/about-ifac/professional-accountancy-
organization-development-committee
• www.ifac.org/SMP
• web.ifac.org/clarity-center/index
• www.ifac.org/Ethics/Resources.php
• www.ifac.org/Translations
Page 12 | Confidential and Proprietary Information
SMOs form the basis for the IFAC Member Body Compliance Program. The Program’s key focus is to encourage continuous improvement and development Evaluate the extent to which members are meeting the SMO requirements Assist members in adopting and implementing international standards and best practices Demonstrate progress being made and how the SMO requirements are being addressed through the Action Plans Promote transparency through publication of responses on the IFAC website. Action Plans are prepared by member bodies for their own use and reflect their specific national frameworks, priorities, processes and challenges. As a result, Action Plans vary in objective, content and level of detail. The key is that the member bodies takes full ownership of the plan which is the only way for the Action Plan to be successfully implemented.
Why transparency is important:The self-assessment responses are available to anyone who wants to review such information Regulatory Input – the Program can assist regulators and other key stakeholders in achieving their objectives by providing a transparent assessment of the current status of adoption of international standards and best practices in their jurisdictions.
Progress File Notes – Internal Use of Dashboards with Traffic LightsThrough the Compliance Program IFAC gathers and publishes a great deal of information relating to the work of its member bodies around the world and the developments within national professions. This information can be leveraged by donors, regional bodies, regulators and indeed mentors interested in development of the profession.Improve presentation and user friendlinessG-20 Adoption Status Updates – verification with relevant member bodiesProgress File Notes – Internal Use of Dashboards with Traffic Lights
The Action Plan phase is still just the beginning of the process. The goal is actual change reflected by the completion of the action steps identified in the plan. Through the member body requirements contained in the SMOs, the Program has made a substantial contribution to transforming IFAC into a global professional organization that is demonstrating its commitment to strengthen the accountancy profession around the world.As indicated before, the Program serves as an engine to drive behavior in a positive way to achieve the successful adoption and implementation of international standards and best practices.
Part of an international community of the leading professional accountancy bodies around the worldRecognized for commitment to development of the profession and values of integrity, transparency and expertise Access to information, resources and support to help strengthen the profession nationallyEnhanced opportunities to provide input on critical issues, including developing nation initiatives, SMP issuesAccess to guidance and advice from the MBD team and other technical staff within IFAC
IFAC’s Establishing and Developing a Professional Accountancy Body Toolkit offers a wealth of resources and guidance to getting started. I know we have already spoken about some of the content areas around which mentoring relationships are formed. No doubt many of those in the room are already very familiar with the basics, however, to conclude I wanted to highlight some of the key considerations for any newly established PAO, and indeed their mentor.
Somespecifictools for PAO development:Good Practice Guidance, Establishing and Developing a Professional Accountancy BodyMentoring Guidelines for Professional Accountancy OrganizationsThe Education, Training, and Development of Accounting Technicians