Bienvenido al eNews del Comité de Firmas Pequeñas y Medianas (SMP) de la IFAC.

SOSTENIBILIDAD

1. Sostenibilidad: Retos y Oportunidades para SMPs y PYMES
2. Nueva Lista de Verificación de Buenas Prácticas Abarca Gestión Ambiental

NORMAS Y REGULACIÓN

3. Cerrarán Pronto: Consultas del  IAASB sobre Marco de Calidad de Auditoría
4. Comité SMP Contribuye en los Proyectos Claves y la Planeación Estratégica de los Emisores de Normas
5. IFRS para Actualización de PYMES

EVENTOS
6. Inscripciones Cerrarán Pronto: Foro SMP de la IFAC 2013
7. Congreso Mundial de Contadores 2014 se Llevará a Cabo en Roma; Oportunidades de Patrocinio Disponibles

SOSTENIBILIDAD

1. Sostenibilidad: Retos y Oportunidades para SMPs y PYMES

Las Pequeñas y Medianas Empresas (PYMES) podrían pensar que la sostenibilidad es relevante únicamente en las grandes compañías. Tal vez consideran que no pueden darse el lujo de ser sostenibles, que la medición y la gestión ambiental se traducirían en una carga costosa e innecesaria. Adicionalmente, sus contadores, tanto aquellos empleados por la empresa (contadores en empresas) como aquellos que proveen servicios a la empresa (contadores en la práctica), le dirán que es muy difícil que las PYMES adopten la sostenibilidad. No obstante, aquellas PYMES que integran la sostenibilidad en su estrategia central de negocios pueden beneficiarse de costos menores, un riesgo reducido y nuevas oportunidades. Por otra parte, sus contadores -quienes generalmente operan en SMPs- podrían desempeñar un rol clave.  

PYMES y los Beneficios de la Sostenibilidad

Las PYMES son fundamentalmente importantes para la salud y estabilidad económica global: ellas representan más del 95% de los negocios y la mayor parte del producto bruto interno (PBI) del sector privado, riqueza y creación de empleo e impactos sociales y ambientales. Entretanto, existe una inmensa presión frente al ambiente natural y se reconoce que los recursos finitos se están agotando rápidamente. Actualmente, las PYMES se enfrentan a una presión de medición y gestión de su impacto sobre el medioambiente. Forman parte esencial de la cadena de suministro donde existe una demanda creciente frente a la gestión de la sostenibilidad, tanto por parte de los consumidores como de los proveedores –particularmente para las PYMES que desean asegurar contratos con gobiernos o compañías más grandes. Las PYMES deben garantizar igualmente que tienen acceso a los recursos que necesitan a fin de continuar ofreciendo sus productos y servicios en el futuro.     

Sin embargo, muchas PYMES aún consideran que no es necesario abarcar los temas de sostenibilidad. Nuestra encuesta SMP global indica que existen otros aspectos más urgentes que preocupan a las empresas, incluyendo temas económicos y el cumplimiento con nuevas normas, lo cual hace que la sostenibilidad no sea el aspecto más importante en su lista de prioridades.

Esta podría ser la razón por la cual pocas SMPs ofrecen actualmente servicios de sostenibilidad. Sin embargo, a largo plazo, la sostenibilidad será un tema inevitable.

La buena noticia es que existe una gran cantidad de evidencia que indica que las iniciativas de sostenibilidad, como aquellas para reducir el impacto ecológico de las PYMES, permiten igualmente mejorar su Balance...Leer Más.

Únete al Debate en nuestra Comunidad SMP LinkedIn. Referirse a artículos SMP adicionales, incluyendo la reciente entrevista con Ron Baker, La Firma del Mañana y el Rol del Valor Justo. 

2. Nueva Lista de Verificación de Buenas Prácticas Abarca Gestión Ambiental  

La segunda edición de la Lista de Verificación de Buenas Prácticas para Pequeñas Empresas ya se encuentra disponible. Esta lista de verificación de múltiples partes contiene una sección sobre la gestión ambiental. Otras secciones cubren tareas financieras y de gestión estratégica y requerimientos regulatorios. La lista de verificación representa principalmente una herramienta de mercadeo o de diagnosis para las SMPs, a fin de permitirles determinar la asesoría que podría necesitar un cliente y ayudarles a administrar sus propios negocios. Seis traducciones de la lista de verificación han sido completadas o están en progreso. Referirse a la Base de Datos de Traducciones para mayor información.

NORMAS Y REGULACIÓN

3. Cerrarán Pronto: Consultas del IAASB sobre Marco de Calidad de Auditoría

El periodo de comentario atribuido al Documento de Consulta, Un Marco para la Calidad de Auditoría, del Consejo de Normas Internacionales de Auditoría y Aseguramiento (IAASB) cerrará el 15 de Mayo, 2013. A través del marco propuesto, el IAASB pretende aumentar el conocimiento de los elementos claves de la calidad de auditoria, instar a las partes interesadas a explorar maneras de mejorar la calidad de auditoría, y facilitar un mayor diálogo sobre el tema. El Comité SMP entregará una carta de comentario e invita a las SMPs individuales a comentar igualmente. Referirse al Resumen At-a-Glance.

4. Comité SMP Contribuye en los Proyectos Claves y la Planeación Estratégica de los Emisores de Normas 

IAASB

El Comité SMP entregó sus comentarios al Consejo de Normas Internacionales de Auditoría y Aseguramiento (IAASB) sobre su proyecto del informe del auditor, antes de su junta en Febrero. Referirse a la Página de la Junta de Febrero del IAASB para visualizar los documentos, los puntos destacados y el podcast. Antes de la Junta de Abril del IAASB, el comité entregará mayores comentarios sobre este proyecto al igual que sobre el trabajo del IAASB relacionado con las revelaciones, el monitoreo de la implementación de Normas Internacionales de Auditoría (NIA) y la Norma Internacional sobre Contratos de Aseguramiento (ISAE) 3000.

El IAASB desea recibir comentarios, opiniones y perspectivas de todas las partes interesadas a fin de moldear su dirección futura para el 2015 y en adelante, a través de la Encuesta de Revisión Estratégica. Las respuestas a la encuesta serán la base para el desarrollo de un Documento de Consulta que será emitido a finales del año 3013. El Comité SMP ha planeado enviar una respuesta e invita igualmente a las SMPs individuales a comentar.

IESBA

A inicio de marzo, el comité respondió a la encuesta en línea del Consejo de Normas Internacionales de Ética para Contadores (IESBA), lo cual se llevó a cabo como parte de la revisión estratégica y el plan de trabajo del IESBA para el periodo 2014-2016. La encuesta ha cerrado y el IESBA revisará las respuestas en sus próximas juntas.

5. IFRS para Actualización de PYMES

En el 2012, el Consejo de Normas Internacionales de Contabilidad (IASB) emitió una Solicitud de Información (RFI por sus siglas en inglés) con el objetivo de dar inicio a su revisión exhaustiva de la Normas Internacionales de Información Financiera para Pequeñas y Medianas Empresas (IFRS para PYMES). El objetivo de la RFI era consultar de manera pública qué tan necesario era enmendar la norma. El mes pasado, el IASB inició un debate acerca del alcance de la norma, incluyendo la interrogante sobre el uso de la norma por parte de entidades de responsabilidad pública. Referirse a la Página de la Junta de Marzo del IASB para acceder a los documentos y el registro audio. El resumen de las decisiones se encuentra disponible en la Actualización IASB de Marzo.

EVENTOS

6. Inscripciones Cerrarán Pronto: Foro SMP de la IFAC 2013

El Foro SMP 2013 de la IFAC se llevará a cabo en Kampala, Uganda, el 5 de Junio de 2013 y será organizado por el Instituto de Contadores Públicos Certificados de Uganda (ICPAU) y la Federación Panafricana de Contadores (PAFA). Cada organización miembro de la IFAC puede enviar hasta diez delegados, quienes deben ser los encargados de los asuntos SMP/PYME en su organización. Los formatos de inscripción han sido enviados a las organizaciones miembros de la IFAC. Si usted es un miembro individual de una organización miembro de la IFAC y desea participar, favor informar su interés a su organización tan pronto como sea posible, dado que la fecha límite de registro es Abril 30, 2013. Mayor información será publicada en la página www.ifac.org/2013SMPForum a medida que sea emitida.

7. Congreso Mundial de Contadores 2014 se Llevará a Cabo en Roma; Oportunidades de Patrocinio Disponibles  

El Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC) será anfitrión del siguiente Congreso Mundial de Contadores (WCOA) en Roma, Italia en el 2014. Titulado Visión 2020: Aprendiendo del Pasado, Creando el Futuro, el WCOA 2014 se realizará en Noviembre 10-13 en el  Auditorium Parco della Musica. Más de 4,000 profesionales del mundo entero se reunirán en este evento de la IFAC que se lleva a cabo cada cuatro años. El WCOA 2014 analizará el pasado y explorará la evolución de la profesión contable y mirará hacia el futuro a fin de presentar las innovaciones que moldearán el futuro de la profesión.

El WCOA ofrece igualmente una plataforma a fin que las organizaciones y firmas adapten sus proyectos y visiones a través de diferentes oportunidades de patrocinio. Para mayor información, contactar a info@wcoa2014rome.com o Dimarco@wcoa2014rome.com.

IFAC CEO Fayez Choudhury speaks with Michael Cohn of accountingTODAY.com on:

• His priorities and direction for IFAC 
• IFAC's succession plan
• The role of the profession in the developing world
• IFAC's big tent covering small practices to large firms
• The accountant's role in preventing a future financial crisis

This Executive Summary of Evaluating and Improving Internal Control in Organizations is part of the International Good Practice Guidance series. The condensed version summarizes the principles and the importance of effective systems of internal control, as well as explains some of the pitfalls that can be avoided.

The Confederation of Asian and Pacific Accountants (CAPA) has received a World Bank grant for the Program to Strengthen Accounting Capacity in Mongolia, Philippines and Vietnam: Improving Continuing Professional Development (CPD) Systems of National Professional Accounting Organisations (PAOs).

The General Procurement Notice (GPN), Request for Expression of Interest (REOI), including the Terms of Reference, is available on the UN Development Business website (registration required to view the full documents).

The opportunity to respond is open to any suitable organization or firm. The closing date for submission of the REOI is midnight of May 2, 2013 (Kuala Lumpur time).

The procurement is being conducted in accordance with the Guidelines: Selection and Employment of Consultants [under IBRD Loans and IDA Credits & Grants] by World Bank Borrowers—January 2011 (“Consultant Guidelines”).

The Governance Self-Assessment for Professional Accountancy Organizations is an assessment tool developed to assist professional accountancy organizations in reviewing how they meet the principles and practices of the Model Guide for Professional Accountancy Organizations and Evaluating and Improving Governance in Organizations

IFAC has developed this Model Guide based on Good Governance: A Code for the Voluntary and Community Sector (The Code), created by the Code Steering Group, comprised of the Association for Chief Executive Officers (ACEVO), the Charity Trustee Networks (CTN), the Institute of Chartered Secretaries and Administrators (ICSA), and the National Council for Voluntary Organisations (NCVO), and supported by the Charity Commission for England and Wales. The Model Guide has been specifically developed to assist PAOs in

The International Federation of Accountants (IFAC), the global organization for the accountancy profession with 172 members and associates in 129 countries, today applauded the release of the proposed International Integrated Reporting Framework by the International Integrated Reporting Council (IIRC). The Framework is expected to be a critical tool for businesses as they create integrated reports and drive integrated thinking in their organizations.

Integrated reporting is the next step in the evolution of corporate reporting and communications, helping organizations to communicate a clear and candid picture of their performance to investors.

“The accountancy profession plays a vital facilitating role in bringing integrated reporting to more organizations, and the Framework will help guide organizations and professional accountants in this process,” said IFAC President Warren Allen, who is also a member of the IIRC Council. “Feedback from individual accountants and the profession on the proposed Framework is critical.”

IFAC has been a proactive participant in the development of the Framework, and is a co-founder of the IIRC. In addition to Mr. Allen serving on the IIRC Council, Ian Ball, former IFAC CEO and current principal advisor, chairs the IIRC Working Group. IFAC also has a staff member who has been seconded to the IIRC on a full-time basis.

The IIRC is asking all stakeholders to provide feedback on the International Integrated Reporting Framework during its public consultation period, which closes July 15, 2013. The Framework has been released in English but will also be available soon in additional languages.

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. It is comprised of 172 members and associates in 129 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.

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Presentation given to the Federation of Accounting Professionals in Thailand during a seminar on the IFAC Statements of Membership Obligations (SMOs). The presentation includes information what the SMOs are, their importance, the November 2012 revisions, and what organizations need to understand and do to apply the SMOs.

Szymon Radziszewicz, IFAC Senior Technical Manager, recently held a seminar with the Philippine Institute of Certified Public Accountants (PICPA) on how the approach to building and strengthening professional accountancy organizations is changing as the global landscape changes. The presentation featured the relevant economic and global changes since the global financial crisis began and how regulation of the accountancy profession has shifted. IFAC’s strategic global position and policies are also detailed.

Attendees at the seminar included top officials of the Philippine Securities and Exchange Commission and the Board of Accountancy and representatives of the top firms, the small- and medium-sized practices community, and the Philippine government.

Welcome to IFAC's Small and Medium Practices (SMP) Committee eNews.

In This Issue:

SUSTAINABILITY 

1. Sustainability: Challenges and Opportunities for SMPs and SMEs
2. Updated Good Practice Checklist Features Environmental Management

STANDARDS AND REGULATION

3. Closing Soon: IAASB Consults on Audit Quality Framework
4. SMP Committee Contributes to Standard Setters’ Key Projects and Strategic Planning
5. IFRS for SMEs Update

RESOURCES AND EVENTS

6. Registration Closing Soon: 2013 IFAC SMP Forum
7. World Congress of Accountants 2014 to be Held in Rome; Sponsorship Opportunities Available

SUSTAINABILITY

1. Sustainability: Challenges and Opportunities for SMPs and SMEs

Small- and medium-sized entities (SMEs) might think that sustainability is only relevant to large companies. Maybe they think they cannot afford to be sustainable, that measuring and managing environmental performance amounts to a costly and unnecessary burden. Moreover their accountants, both those employed by the business (accountants in business) and those providing services to the business (accountants in practice), will tell you it is a hard sell getting SMEs to embrace sustainability. However, SMEs that integrate sustainability into their core business strategy can benefit from lower costs, reduced risk, and new opportunities. And their accountants, typically operating in SMPs, can play a key role in their journey.

SMEs and the Benefits of Sustainability

SMEs are crucially important to the health and stability of the global economy: they account for over 95% of all businesses and for the majority of private sector gross domestic product (GDP), wealth and employment creation, and social and environmental impacts. Meanwhile, there is immense pressure on the natural environment and a recognition that finite resources are fast depleting. Today, SMEs are increasingly being faced with pressure to measure and manage their impact on the environment. They are an integral part of the supply chain where there is a growing demand for sustainability management both from customers and suppliers, especially for those SMEs seeking to secure contracts with governments or larger companies. SMEs also need to ensure they have access to the resources they need to be able to continue offer their products and services in the future.

That said, many SMEs may still feel they can delay addressing sustainability issues. Our global SMP poll indicates there are other more urgent issues preoccupying businesses, including economic concerns and keeping up with new standards, prompting sustainability to slide down their list of priorities. This may explain why few SMPs are presently offering sustainability services. But in the longer term, the sustainability issue is here to stay.

The good news is that there is growing evidence that sustainability initiatives, such as those to reduce an SME’s carbon footprint, can also help improve their bottom line.

2. Updated Good Practice Checklist Features Environmental Management

The second edition of the Good Practice Checklist for Small Business is now available. This multi-part checklist features a new standalone section on environmental management. Other sections cover financial and strategic management tasks and regulatory requirements, among others. The checklist is meant primarily for SMPs as a marketing or diagnostic tool to help them determine the advice a small business client may need, and also to help them in managing their own businesses. Six translations of the checklist have either been completed or are in progress.

STANDARDS AND REGULATION

3. Closing Soon: IAASB Audit Quality Framework Consultation

The comment period for the International Auditing and Assurance Standards Board (IAASB)’s Consultation Paper, A Framework for Audit Quality, will close on May 15, 2013. Through the proposed framework, the IAASB aims to raise awareness of the key elements of audit quality, encourage stakeholders to explore ways to improve audit quality, and facilitate greater dialogue on the topic. The SMP Committee plans to submit a comment letter and encourages individual SMPs to comment as well. 

4. SMP Committee Contributes to Standard Setters’ Key Projects and Strategic Planning

IAASB

The SMP Committee provided comments to the International Auditing and Assurance Standards Board (IAASB) on its auditor reporting project prior to their February meeting. See the IAASB February Meeting Page for the agenda papers, highlights, and podcast. In advance of the IAASB April Meeting, the committee will provide further comments on this project as well as the IAASB’s work addressing disclosures, International Standard on Auditing (ISA) implementation monitoring, and International Standard on Assurance Engagements (ISAE) 3000.

The IAASB is seeking comments, insights, and views from all stakeholders to help shape its future direction for 2015 and beyond via the Strategic Review Survey. Responses to the survey will inform the development of a formal Consultation Paper to be issued in late 3013. The SMP Committee plans to submit a response and encourages individual SMPs to comment as well.

IESBA

In early March, the committee responded to the International Ethics Standards Board for Accountants (IESBA)’s online survey, which was conducted as part of the IESBA’s strategic review to develop its strategy and work plan for the period 2014-2016. The survey has now closed and the IESBA will consider the survey responses in upcoming meetings.

5. IFRS for SMEs Update

In 2012, the International Accounting Standards Board (IASB) issued a Request for Information (RFI) to begin its comprehensive review of the International Financial Reporting Standard for Small- and Medium-Sized Entities (IFRS for SMEs). The objective of the RFI was to publicly consult on whether amendments are required to the standard. Last month, the IASB began to discuss issues relating to the scope of the standard, including whether or not the standard should be used by publicly accountable entities. See the IASB’s March Meeting Page to access the agenda papers and audio recording. See a summary of decisions in the March IASB Update.

EVENTS

6. Registration Closing Soon: 2013 IFAC SMP Forum

The 2013 IFAC SMP Forum will be held in Kampala, Uganda, on June 5, 2013, and jointly hosted with the Institute of Certified Public Accountants of Uganda (ICPAU) and the Pan African Federation of Accountants (PAFA). Each IFAC member organization may send up to ten delegates, who should be those responsible for SMP/small- and medium-sized entity (SME) affairs at their organization. Registration forms have been sent to IFAC member organizations. If you are an individual member of an IFAC member organization and wish to attend, please register your interest with your organization as soon as possible, as the deadline for registration is April 30, 2013. More information will be posted as it becomes available.

7. World Congress of Accountants 2014 to be Held in Rome; Sponsorship Opportunities Available

The next World Congress of Accountants (WCOA) will be hosted by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC) in Rome, Italy, in 2014. Themed 2020 Vision: Learning from the Past, Building the Future, the 2014 WCOA will be held November 10-13 at the Auditorium Parco della Musica. More than 4,000 professionals from all over the world will convene at this can’t-miss IFAC event, held every four years. WCOA 2014 will look back to explore the evolution of the accountancy profession and forward to showcase the innovations that will set the tone for the future.

The WCOA also affords an unparalleled opportunity for organizations and firms to share their projects and visions with the world by taking advantage of one of our carefully crafted sponsorship packages. There are numerous options so you’ll be able to select the one that best suits your organization’s unique strategy and goals.