The business advisory video series features interviews with SMP Committee Members Florin Toma, CPA, Romania, and Stuart Black, FCA, Australia. View all on the IFAC YouTube Channel.

The business advisory video series features interviews with SMP Committee Members Florin Toma, CPA, Romania, and Stuart Black, FCA, Australia. View all on the IFAC YouTube Channel.

The business advisory video series features interviews with SMP Committee Members Florin Toma, CPA, Romania, and Stuart Black, FCA, Australia. View all on the IFAC YouTube Channel.

The business advisory video series features interviews with SMP Committee Members Florin Toma, CPA, Romania, and Stuart Black, FCA, Australia. View all on the IFAC YouTube Channel.

This Comparison Guide is designed to explain all the revisions to the Statements of Membership Obligations. It provides an explanation of the revisions and serves as a useful tool to assist member organizations and their technical staff to identify changes and understand and address them.

This questions and answers (Q&As) publication was released by the staff of the International Ethics Standards Board for Accountants (IESBA) to support the adoption and implementation of the IESBA’s Code of Ethics for Professional Accountants (the Code). These Q&As cover issues related to materiality, partner rotation, public interest entities, and network firms, among several other topic areas.

This IAASB Staff Questions & Answers publication highlights how the design of International Standard on Quality Control (ISQC) 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements, enables it to be applied in a manner proportionate with the nature and size of a firm.

Caution

ISAE 3410 has been withdrawn with effect from December 15, 2026, the effective date of ISSA 5000. See withdrawal announcement here.

At the February 2012 Professional Accountancy Organization (PAO) Development Committee Meeting in Dubai, UAE, the committee held discussions on the development of PAOs throughout the Middle East region. Committee members, observers, and guests from national, regional, and global stakeholders participated in these discussions. Points made during the course of the meeting have been refined into this informal high-level guidance.