Accounting, Audit and Tax Resources

The International Accounting Education Standards Board established standards for professional accountancy education that prescribe technical competence and professional skills, values, ethics, and attitudes.

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The IASB is the independent standard-setting body of the IFRS Foundation including technical staff and advisory bodies composed of international experts. Board members are responsible for the development and publication of IFRS Standards, including the IFRS for SMEs Standard. The Board is also responsible for approving Interpretations of IFRS Standards as developed by the IFRS Interpretations Committee (formerly IFRIC).

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The International Auditing and Assurance Standards Boards (IAASB) sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.

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The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.

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The IFAC, with its member organizations, serves the public interest by enhancing the relevance, reputation, and value of the global accountancy profession.

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The IFRS Interpretations Committee (Interpretations Committee) is the interpretative body of the International Accounting Standards Board (Board). The Interpretations Committee works with the Board in supporting the application of IFRS Standards. The Interpretations Committee responds to questions about the application of the Standards and does other work at the request of the Board.

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The IFRS Foundation is a not-for-profit, public interest organization established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting standards—IFRS Standards—and to promote and facilitate adoption of the standards. IFRS Standards are set by the IFRS Foundation’s standard-setting body, the International Accounting Standards Board.

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The IIASB serves the public interest by developing, issuing, maintaining, and promoting the International Standards for the Professional Practice of Internal Auditing (Standards) on a worldwide basis.

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The International Organization of Supreme Audit Institutions (INTOSAI) operates as an umbrella organization for the external government audit community. It is a non-governmental organization with special consultative status with the Economic and Social Council (ECOSOC) of the United Nations.

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The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.

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International Standards on Auditing (ISA) are professional standards for the performance of financial audits of financial information. These standards are issued by the International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB).

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The PCAOB is directed by the Sarbanes-Oxley Act of 2002 to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports. Non-U.S. public accounting firms that audit or play a substantial role in the audit of U.S. issuers, brokers and dealers are subject to oversight by the PCAOB. PCAOB rule, Compliance with Auditing and Related Professional Practice Standards (3100) requires registered public accounting firms and their associated persons to comply with all applicable auditing and related professional practice standards. PCAOB rules Auditing Standards (3200), Interim Attestation Standards (3300T), Interim Quality Control Standards (3400T), and Interim Ethics and Independence Standards (3500T) describe the PCAOB standards with which auditors are required to comply.

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