The International Public Sector Accounting Standards Board® (IPSASB®) Consultative Advisory Group (CAG) is an integral and important part of the IPSASB's formal process of consultation. Representatives of CAG member organizations provide advice on numerous areas, including:
- The IPSASB’s strategy, work program and agenda, including project priorities;
- IPSASB’s projects, including views on key technical issues or matters that may impede the adoption or effective implementation of IPSAS™; and
- Other matters of relevance to the standard-setting activities of the IPSASB.
The CAG's objective and scope of activities, membership and composition, and operating procedures are set out in its Terms of Reference. The Public Interest Committee oversees the work of the CAG. The CAG is chaired by Thomas Müller-Marqués Berger.
The formation of the IPSASB CAG marks an important milestone in the strengthening of the governance arrangements for the IPSASB. The establishment of an IPSASB CAG was one of the main recommendations of the IPSASB Governance Review Group in 2014.