July 06, 2008
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Member Body Compliance Program |
Responses to the Member Body Compliance Program
IFAC members and associates have provided information about the regulatory and standard-setting framework in their country (Part 1) and their organizations' activities in addressing IFAC's membership requirements (Part 2) as described in the Statements of Membership Obligations. For more information about each questionnaire's content, timetable and background please refer to the Compliance Program website.
In the interest of transparency and providing information to the profession, regulators and other stakeholders, the responses may be accessed below.
| # | Country | Member Body / Associate | Part 1 Responses (click the publish date to view) |
Part 2 Responses (click the publish date to view) |
|---|---|---|---|---|
| 1. | ALBANIA | Albanian Institute of Authorized Chartered Auditors | Jan. 2006 | Feb. 2007 |
| 2. | ARGENTINA | Federación Argentina de Consejos Profesionales de Ciencias Económicas | Oct. 2005 | Feb. 2007 |
| 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 REPUBLIC | 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 | May 2007 |
| 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 |
| 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 in Bulgaria | Apr. 2005 | Oct. 2006 |
| 23. | CAMEROON | The Institute of Chartered Accountants of Cameroon (ONECCA) | Jan. 2006 | Dec. 2006 |
| 24. | CANADA | Certified General Accountants' Association of Canada | Mar. 2005 | Jul. 2006 |
| 25. | CANADA | CMA Canada | Mar. 2005 attachment |
Nov. 2006 |
| 26. | CANADA | The Canadian Institute of Chartered Accountants | Jan. 2005 | Jul. 2006 |
| 27. | CAYMAN ISLANDS | Cayman Islands Society of Professional Accountants | Nov. 2007 | Nov. 2007 |
| 28. | CHILE | Colegio de Contadores de Chile | Jan. 2006 | Oct. 2007 |
| 29. | CHINA | The Chinese Institute of Certified Public Accountants (CICPA) | Dec. 2004 | Aug. 2006 |
| 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. | CROATIA | Croatian Association of Accountants and Financial Experts | May 2006 | May 2007 |
| 34. | CYPRUS | The Institute of Certified Public Accountants of Cyprus | Jan. 2005 | Mar. 2007 |
| 35. | CZECH REPUBLIC | Chamber of Auditors of the Czech Republic | Jul. 2005 | Sep. 2006 |
| 36. | CZECH REPUBLIC | Union of Accountants of the Czech Republic | Dec. 2005 | Jan. 2007 |
| 37. | DENMARK | Foreningen af Statsautoriserede Revisorer | Dec. 2004 | Feb. 2007 |
| 38. | DENMARK | Foreningen Registrerede Revisorer | Dec. 2004 | Feb. 2007 |
| 39. | DOMINICAN REPUBLIC | Instituto de Contadores Públicos Autorizados de la República Dominicana | Dec. 2005 | Oct. 2007 |
| 40. | EGYPT | The Egyptian Society of Accountants & Auditors | Jan. 2006 | Nov. 2006 |
| 41. | ESTONIA | Estonian Auditing Board | Jul. 2005 attachment |
Jul. 2006 |
| 42. | FIJI | Fiji Institute of Accountants | Jul. 2005 | Feb. 2007 |
| 43. | FINLAND | HTM-tilintarkastajat - GRM - revisorer ry | Dec. 2004 | Sep. 2006 |
| 44. | FINLAND | KHT-yhdistys-Föreningen CGR ry | Sep. 2005 | Jul. 2006 |
| 45. | FRANCE | Compagnie Nationale des Commissaires aux Comptes | Apr. 2005 | Jul. 2006 |
| 46. | FRANCE | Conseil Supérieur de l'Ordre des Experts-Comptables | Apr. 2005 | Sep. 2006 |
| 47. | GEORGIA | Georgian Federation of Professional Accountants and Auditors | May 2006 | Aug. 2007 |
| 48. | GERMANY | Institut der Wirtschaftsprüfer in Deutschland e.V. | Mar. 2005 attachment |
Jul. 2006 |
| 49. | GERMANY | Wirtschaftsprüferkammer (WPK) | Mar. 2005 | Sep. 2006 |
| 50. | GHANA | The Institute of Chartered Accountants (Ghana) | Jan. 2006 | Jan. 2007 |
| 51. | GREECE | Institute of Certified Public Accountants of Greece (SOEL) | Apr. 2005 | Jun. 2007 |
| 52. | GUATEMALA | Instituto Guatemalteco de Contadores Públicos y Auditores | Mar. 2006 | Jun. 2007 |
| 53. | GUYANA | The Institute of Chartered Accountants of Guyana | Dec. 2005 | Mar. 2007 |
| 54. | HAITI | Ordre des Comptables Professionels Agrees d'Haiti | Feb. 2006 | Feb. 2007 |
| 55. | HONDURAS | Colegio de Peritos Mercantiles y Contadores Públicos | Jul. 2006 | Jul. 2007 |
| 56. | HONG KONG | Hong Kong Institute of Certified Public Accountants | Mar. 2005 attachment |
Jul. 2006 |
| 57. | HUNGARY | Chamber of Hungarian Auditors | Jul. 2005 | Feb. 2007 |
| 58. | ICELAND | Félag Löggiltra Endurskodenda, FLE | Sep. 2005 | Nov. 2006 |
| 59. | INDIA | The Institute of Chartered Accountants of India | Jan. 2005 | Dec. 2006 |
| 60. | INDIA | The Institute of Cost and Works Accountants of India | Mar. 2005 attachment |
Nov. 2006 |
| 61. | INDONESIA | Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) | Jan. 2006 | Jun. 2007 |
| 62. | IRAN | Iranian Association of Certified Public Accountants | Sep. 2005 | Apr. 2007 |
| 63. | IRAN | The Iranian Institute of Certified Accountants | Sep. 2005 | May 2007 |
| 64. | IRAQ | Iraqi Union of Accountants and Auditors | Feb. 2006 | |
| 65. | IRELAND | The Institute of Accounting Technicians in Ireland | Jul. 2005 | Mar. 2007 |
| 66. | IRELAND | The Institute of Certified Public Accountants in Ireland | Feb. 2005 | Aug. 2006 |
| 67. | IRELAND | The Institute of Chartered Accountants in Ireland | Feb. 2005 | Nov. 2006 |
| 68. | ISRAEL | Institute of Certified Public Accountants in Israel | Jun. 2005 attachment |
Nov. 2006 |
| 69. | ITALY | Consiglio Nazionale dei Dottori Commercialisti e Degli Esperti Contabili | Apr. 2005 | Sep. 2006 |
| 70. | IVORY COAST | Ordre des Experts Comptables et Comptables Agréés de Côte d'Ivoire | Jan. 2006 | Mar. 2007 |
| 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 |
| 76. | KENYA | Institute of Certified Public Accountants of Kenya | Aug. 2005 | Dec. 2006 |
| 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 attachment |
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 |
| 89. | MALAYSIA | Malaysian Institute of Accountants | Dec. 2004 | Oct. 2006 |
| 90. | MALAYSIA | The Malaysian Institute of Certified Public Accountants | Feb. 2005 attachment |
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 |
| 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 attachment |
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 | Oct. 2006 |
| 116. | ROMANIA | Corpul Expertilor Contabili si Contabililor Autorizati din Romania (CECCAR)/The Body of Expert and Licensed Accountants of Romania | Dec. 2005 attachment |
Nov. 2006 |
| 117. | ROMANIA | The Chamber of Financial Auditors of Romania | Jan. 2006 | Nov. 2006 |
| 118. | RUSSIA | Russian Collegium of Auditors | Jul. 2006 | Jun. 2008 |
| 119. | RUSSIA | The Institute of Professional Accountants of Russia | Jan. 2006 | Dec. 2006 |
| 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 attachment |
Apr. 2007 |
| 130. | SRI LANKA | Association of Accounting Technicians of Sri Lanka | Jan. 2006 attachment |
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 |
| 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 Federation of Professional Accountants and Auditors | Sep. 2005 | Apr. 2007 |
| 143. | UNITED KINGDOM | Association of Accounting Technicians (AAT) | Sep. 2005 | Oct. 2006 |
| 144. | UNITED KINGDOM | The Association of Chartered Certified Accountants | Feb. 2005 | Aug. 2006 |
| 145. | UNITED KINGDOM | The Chartered Institute of Management Accountants (CIMA) | Feb. 2005 | Sep. 2006 |
| 146. | UNITED KINGDOM | The Chartered Institute of Public Finance and Accountancy | Mar. 2005 | Aug. 2006 |
| 147. | UNITED KINGDOM | The Institute of Chartered Accountants in England & Wales | Feb. 2005 attachment |
Aug. 2006 |
| 148. | UNITED KINGDOM | The Institute of Chartered Accountants of Scotland | Apr. 2005 | Jul. 2006 |
| 149. | UNITED STATES | American Institute of Certified Public Accountants | May 2005 attachment |
Sep. 2006 |
| 150. | UNITED STATES | Institute of Management Accountants | Nov. 2005 | Nov. 2006 |
| 151. | UNITED STATES | National Association of State Boards of Accountancy | May 2006 | |
| 152. | URUGUAY | Colegio de Contadores, Economistas y Administradores del Uruguay | May 2006 | Mar. 2007 |
| 153. | UZBEKISTAN | National Association of Professional Accountants and Auditors of Uzbekistan | Jan. 2006 | Apr. 2007 |
| 154. | VENEZUELA | Federación de Colegios de Contadores Públicos de Venezuela | Jul. 2006 | May 2007 |
| 155. | VIETNAM | Vietnam Accounting Association | Aug. 2006 | Jun. 2007 |
| 156. | ZAMBIA | Zambia Institute of Chartered Accountants | Jan. 2006 | Mar. 2007 |
| 157. | 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 and Part 2 SMO Self-Assessment Questionnaires are based entirely on information provided to IFAC by the IFAC member body or associate to which the questionnaire relates. Further, the information has been collected by IFAC for the exclusive use and benefit of IFAC and IFAC's member bodies 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, now or at any time in the future. Persons accessing the questionnaire assume full responsibility for their 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, 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. 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.