- Meetings of the IPSASB are held at various locations around the world. The number of seats that can be made available for public observers may be limited depending on the location. For this reason, we ask those who wish to attend to complete and return the registration form as soon as possible
- Observers are asked to sign in on arrival at the meeting. Persons who have not given advance notification of their attendance will be admitted only if space permits. Where it is necessary to limit the total numbers in the public gallery, the IPSASB will attempt to ensure that at least one person from each organization wishing to observe the meeting will be admitted.
- The meeting agenda and meeting timetable for individual agenda items will be posted in advance of the meeting on the IPSASB portion of the IFAC website. Observers are encouraged to check the website shortly before the meeting for last minute changes. IPSASB cannot accept any responsibility for losses or inconvenience caused by changes to timing or difficulties in accommodating members of the public.
- IPSASB agenda papers may be divided into items that can be discussed in public and items that are to be discussed in private, closed session.
- IPSASB discussions are conducted in English.
- Relevant IPSASB agenda papers will be made available to observers through the IFAC website and will not be distributed at the meeting. Observers may download IPSASB agenda and background papers from the IPSASB portion of the IFAC website. In some cases, papers may be tabled at the IPSASB meeting and it may not be possible to distribute these papers to observers at the meeting. Where appropriate, such papers will be posted on IFAC's website and made available to the public after the meeting. While draft documents may be made available to members of the public gallery to assist their understanding of the proceedings, those documents are not provided for the public gallery to comment on prior to commencement of the official comment period or after closure of that period.
- Observers cannot participate in discussion at the meetings and are asked not to take photographs or operate mobile phones, video cameras, or tape recorders in the meeting room.
- Observers are asked to remain in the public seating area and to not enter the Committee seating area.
- IPSASB is not able to invite visitors to join Committee Members for luncheon or dinner. Observers are requested not to bring food into the Committee room.
- Smoking is not permitted in the Committee meeting room.
- IPSASB does not make hotel arrangements for Observers.
- IPSASB does not have telephone, fax or copying facilities available for observers.
IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
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.
IPSASB Observer Guidelines