JAVIER QUINTANA. CEO, Instituto de Censores Jurados de Cuentas de España, Spain
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1 JAVIER QUINTANA CEO, Instituto de Censores Jurados de Cuentas de España, Spain
2 Iberam Project: The Ibero-American Project for Sustainable Spanish Translations Javier Quintana IBERAM s Secretary /ICJCE CEO IBERAM
3 IBERAM Business Card An agreement signed in October 2012 by IFAC and the professional bodies in Argentina, Spain and Mexico marked the birth of Iberam Project. The purpose of the agreement is to obtain a single translation English to Spanish of the IFAC standards and pronouncements. Iberam translation process involves both an Executive Committee and an Review Committee. Executive Committee is made up of 3 representatives of each voting member and 2 more from IFAC and Asociación Interamericana de Contabilidad as observer bodies. Review Committee includes representatives of the signatory countries and other countries in Latin America. Executive Committee Voting Members: Argentina: Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE); España: Instituto de Censores Jurados de Cuentas de España (ICJCE); México: Instituto Mexicano de Contadores Públicos (IMCP). Observer bodies: IFAC and Asociación Interamericana de Contabilidad (AIC). Comité de Revisión Voting Members :Argentina: FACPCE; España: ICJCE; México: IMCP. Non voting members: Instituto Nacional de Contadores Públicos de Colombia; Colegio de Contadores Públicos de Costa Rica; Instituto Salvadoreño de Contadores Públicos (El Salvador); Colegio de Contadores Públicos de Nicaragua; Colegio de Auditores o Contadores Públicos de Bolivia; Colegio de Contadores, Economistas y Administradores del Uruguay. 3
4 Why IBERAM? No adoption without good translations Global convergence - translations facilitate Spanish: IFAC member bodies represent approximately 170,000 professionals Other stakeholders (adopting authorities, commercial publishers, academics) Political issues: a way to work more efficiently and improve relationships among IberAm members 4
5 Kick-Off & Main Aims First steps: 2011 Still young: MOU signed in October, 2, 2012 Objective: establish an Ibero-American framework to achieve sustainable Spanish translations of IFAC publications Principles: Public interest Cooperation Sustainability Objectives for translations: Single, faithful translation High quality Up-to-date Widely accessible 5
6 Key Challenges Political: Different mandates/needs/schedules Resources Cooperation takes effort (4 partners, 21 countries) Technical Processes Workload Unanswered questions by El Libro azul (translated glossary of terms) and reduce terms in table of equivalences Trados: implementation, learning and good practices Management of translation memories 6
7 Structure Executive Committee (ExCom): The board of directors 3 voting members: Presidents of IFAC member bodies in Argentina, Mexico, Spain Secretary Role: currently Spain 3 non-voting Operative Representatives 1 from each country 2 other non-voting : IFAC + IAA Decisions must be (and are) unanimous Review Committee (RevCom) The technical body IberAm engine room President role: currently Argentina; Secretary role: currently Mexico Broad presence of Spanish-speaking countries 3 review teams 7
8 Processes IFAC proposes: Prepares overview of planned publications for the year (Standards, Non-Standards and Exposure Drafts) ExCom: Discusses priorities and approves annual working plan Distributes work among leaders (Argentina, Mexico, Spain) Sets timetable Appoints members of RevCom Decides type of review by RevCom: Complete, Rapid, or None Translation process Publication: Acknowledgement of translating body and copyright statement to recognize IFAC s intellectual property rights 8
9 Translation Process Trados Doc. Bilingual Doc. (Word) Revised Trados doc. Revised bilingual doc. Revised bilingual doc. Translator Translator Body. RevCom Member changes making ICJCE A Standard? IAASB IESBA IAESB Yes No Trados doc. revised Mantains TM Mantains TM IFAC 9
10 Main Milestones Standards Parts 1 and 2 of 2014 IAASB Handbook. In progress (HB 2013 translated but not published) 2014 IESBA (Code of Ethics) Handbook. In progress (2013 translated but not published) 2014 IAESB (Education) Handbook. In progress EDs of ISA 700 ISA 720 Guides and other material PAIB s International Good Practice Guidance, Competent and Versatile, Expectations of a CFO, Public Sector Governance Framework SMPC s ISA Guide, Review Engagements Guide (in progress) ISA Modules (suite of powerpoint slides) Question and Answers: ISAs and IESBA Code of Ethics 10
11 Main Milestones Other Statements of IFAC Membership Obligations (SMOs) PAODC Toolkit, Mentoring Guidelines, Establishing Governance in PAOs These copyrighted materials constitute IFAC s intellectual property 11
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