International Federation of Accountants
The International Federation of Accountants (IFAC ) is an international association of accountants. In it, 157 member organizations from 123 countries unite. Thus it represents, by its own account, 2.5 million accountants. Your council is based in New York, where about 30 permanent staff working. The registered office is located, however, in Geneva. The organization was founded in 1977 in Munich.
Members of IFAC are national accounting firms and international organizations in the field of audit.
The organization's objectives are to strengthen the profession and setting global standards for auditing. For this, the International Auditing and Assurance Standards Board ( IAASB ) published as part of the IFAC among others, the International Standards on Auditing (ISA). Furthermore, the International Auditing Practice Statements ( IASP ) are published which apply in the practice of the auditor as a guide. Furthermore, the IFAC has the right five members of the Board of Trustees of the International Accounting Standards Board to determine.
In the area of public finance (public accounting ), the International Public Sector Accounting Standards Board ( IPSASB ), the International Public Sector Accounting Standards ( IPSAS ) are out.
The principles of the Code of Ethics of the IFAC are in the 8th Directive 2006/43/EC of the European Parliament and of the Council ( EuroSOX ) as a way for a minimum requirement for Begrufsgrundsätz for auditors called.
The current President is Göran Tidström.
Former Presidents
- Reinhard Goerdeler (1977-1980)
- Gordon Cowperthwaite (1980-1982)
- Washington SyCip (1982-1985)
- Robert May (1985-1987)
- Richard Wilkes (1987-1990)
- Bertil Edlund (1990-1992)
- Peter Agar (1992-1995)
- Juan Herrera (1995-1997)
- Frank Harding (1997-2000)
- Tsuguoki Fujinuma (2000-2002)
- René Ricol (2002-2004)
- Graham Ward (2004-2006)
- Fermín del Valle (2006-2008)
- Robert Bunting (2008-2010)