As the IAASB will be aware, in its response to the ISA for LCE Exposure Draft and in multiple other letters, the SMPAG raised strong concerns in relation to group audits being excluded from the standard and the impact this could have on severely limiting its use. It therefore welcomes the IAASB reconsidering its decision and developing proposals that address audits of less complex groups. It also support the inclusion as a separate Part 10.

Overall, the Small and Medium Practices Advisory Group (SMPAG) generally supports the IAASB’s Proposed Strategy and Work Plan for 2024-2027.

IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards (IPSAS) and include an independent auditor’s report.

This is the seventh installment in the Anti-Money Laundering, The Basics series.

The series provides professional accountants with a better understanding of how money laundering works, the risks they face, and what they can do to mitigate these risks and make a positive contribution to the public interest. 

To be globally relevant, the series uses the risk-based approach of the Financial Action Task Force (FATF) – the global money laundering and terrorist financing watchdog -- as a starting point.

Accounting Technicians are part of the global accountancy profession, working across all sectors in financial management roles that are essential to a strong and sustainable accountancy profession, private and public sector organizations, and financial markets and economies. When Accounting Technicians, or ATs, are empowered with appropriate technical knowledge and practical skills—and valued by employers—they support the production of reliable financial and non-financial information that drives timely and informed decision making, and delivers transparency and accountability.

The State of Play in Sustainability Assurance benchmarking study captures and analyzes the extent to which companies are reporting and obtaining assurance over their sustainability disclosures, which assurance standards are being used, and which companies are providing the assurance service. The 2019-2021 Trends & Analysis report marks our third annual benchmarking study of global practice in sustainability disclosure and its assurance.

سيوجه هذا التقرير الجديد منظمات المحاسبة المهنية في كيفية التصرف اليوم لإعداد أعضائها الحاليين والمستقبليين لاغتنام الفرص التي تقدمها الاتجاهات الناشئة باستخدام رؤى من المجموعة الاستشارية لتطوير منظمة المحاسبة المهنية التابعة للاتحاد الدولي للمحاسبين (IFAC). تتناول هذه الرؤى أربعة اتجاهات ناشئة - التقارير المتعلقة بالاستدامة ، وجهود مكافحة الفساد ، والإدارة المالية العامة السليمة ، والتغيير التكنولوجي - والتي ستساعد منظمات المحاسبة المهنية على ضمان مرونة وأهمية وقدرة أعضائها على التكيف اليوم وفي المستقبل.

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.