IFAC 2012 Report. Jim Sylph Executive Director Professional Standards & External Relations
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1 IFAC 2012 Report Jim Sylph Executive Director Professional Standards & External Relations NASBA International Forum October 31-November 1, 2012 Orlando, Florida
2 International Federation of Accountants IFAC is the global organization of the accountancy profession Members and associates are professional accountancy organizations spanning 127 countries IFAC s Mission IFAC s Vision
3 Sovereign Debt Crisis As early as 2007, IFAC stated that it is concerned that the standards and regulations governing sovereign issuers are not of sufficient quality to protect investors and ensure the stability of capital markets.
4 Accrual Accounting It's my belief that if these very generous pensions and healthcare retiree benefits had been fully costed [sic] out at the time they were granted, it would have been immediately apparent that they were not affordable. Stockton Deputy Mayor Kathy Miller
5 Bad Accounting State of Arizona Sold several state capitol buildings for $85 million in 2009 sale-leaseback agreement Deal included state House and Senate buildings and nine-story Executive Tower Repurchased them for $105 million in 2012
6 IPSASB Goals: Establishing high-quality accounting standards for use by public sector entities; Promoting the adoption, and international convergence to, IPSASs; Providing comprehensive information for public sector financial management and decision making; and
7 IPSASB Goals: Providing guidance on issues and experiences in financial reporting in the public sector. The IPSASB s highest profile project with a goal of completion in late 2013 The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework)
8 IAASB Goals: Serving the public interest by setting highquality standards in auditing and assurance Facilitating the convergence of international and national auditing and assurance standards Over 80 jurisdictions are using or have signaled their intent to use the clarified ISAs
9 IAASB Goals: Top priority for enhancement of auditor reporting standards Invitation to Comment: Improving the Auditor s Report Facilitating adoption and implementation of the IAASB s standards
10 IAESB IES 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements Proposes the professional development requirements for aspiring engagement partners and serving engagement partners who provide assurance services for audits of financial statements Output-based education is the new trend Focus on demonstrating knowledge, not checking a box
11 IESBA Goals: Develops and issues in the public interest highquality ethical standards and other pronouncements for professional accountants for use around the world The IESBA Code of Ethics for Professional Accountants applies to all professional accountants, whether in public practice, in business, education, or the public sector
12 IESBA Key Current Board Activities Groundbreaking Exposure Draft Responding to a Suspected Illegal Act
13 Global Recognition of Professional Standards European Commission Legislation Adoption of ISAs proposed Future amendments addressed Member States (MS) responsible for compliance 20 out of 27 MS use or fully comply with ISAs Includes adoption for SMEs
14 Global Recognition of Professional Standards The U.S. has to mandate IFRS because the U.S. would become isolated internationally [without it]. The U.S. could not remain out of a global system forever. Eva Jermakowicz, CPA, PhD, chair of the Accounting and Business Law Department at Tennessee State University
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