Este nuevo informe guiará a las organizaciones profesionales de contabilidad sobre cómo pueden actuar hoy para preparar a sus miembros actuales y futuros para aprovechar las oportunidades que presentan las tendencias emergentes utilizando los conocimientos del Grupo Asesor y de Desarrollo de Organizaciones Profesionales de Contabilidad de la IFAC.

The Fast Future With IFAC is a conversational podcast series about small- and medium-sized practicies (SMPs) adapting to the rapidly changing global economy.

Episode Six features a conversation with Hamish Mexted, Founder and Director of Convex Accounting.

We spoke to Hamish about his experience with a range of pressing topics for SMPs, including:

• Cybsercurity and cloud computing
• Communication and relationship-building with clients
• Attracting and retaining talent
• Innovation in the firm

Click below or visit IFAC's iTunes podcast channel to listen to this episode.

(Back to the Fast Future With IFAC homepage.)

The International Federation of Accountants (IFAC) today released a new resource, The Risk Identification and Assessment Process: Tips on Implementing ISA 315 (Revised 2019). The tool helps auditors implement the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, which is effective for audits of financial statements for periods beginning on or after December 15, 2021.

The implementation tool provides an overview of core concepts and explains new and previously existing requirements. It also includes examples and emphasizes the scalability of the standard with a focus on less complex entities. The tool does not replace the need to read ISA 315 (Revised 2019), including its application and other explanatory material.

The resource is based on Chartered Professional Accountants of Canada’s (CPA Canada) Implementation Tool for Auditors and follows the release earlier this year of IFAC’s Auditing Accounting Estimates: ISA 540 (Revised) Implementation Tool. These tools support efforts to improve audit quality globally and, more broadly, international standards’ adoption and implementation. Additional guidance and resources are available on the dedicated Supporting International Standards section of the IFAC Knowledge Gateway.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in 135 countries and jurisdictions, representing more than 3 million accountants in public practice, education, government service, industry, and commerce.

This implementation tool helps auditors implement the International Auditing and Assurance Standards Board’s International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, which is effective for audits of financial statements for periods beginning on or after December 15, 2021.

IFAC is pleased to respond to the IASB Request for Information (RFI) Comprehensive Review of the IFRS for SME standard.

One of IFAC’s key objectives is ‘Contributing to and promoting the development, adoption, and implementation of high-quality international standards’, which includes providing the global profession’s perspective. This response has been prepared following consultation across our broad constituent base.

Exploring the IESBA Code - A Focus on Technology looks at challlenges professional accountants might face when applying the conceptual framework of the IESBA Code to technology-related matters.