The document outlines the International Federation of Accountants' (IFAC) permissions policy for reproducing and translating its publications. Key points include: - IFAC aims to make its standards and guidance widely available while protecting its copyright. - Member bodies and certain other organizations can reproduce publications for non-commercial purposes with attribution. - Other organizations must request permission, and commercial entities may need to pay licensing fees. - Translations require permission and must include an attribution statement specifying they were done independently of IFAC.

1. IFAC Policy Statement
November 2004
Permissions Policy for
Publications Issued by The
International Federation of
Accountants

2. The IFAC Mission
To serve the public interest, the International Federation of Accountants (IFAC) will continue to
strengthen the worldwide accountancy profession and contribute to the development of strong
international economies by establishing and promo ting adherence to high-quality professional
standards, furthering the international convergence of such standards and speaking out on public
interest issues where the profession’s expertise is most relevant.
This Policy Statement has been prepared by IFAC.
The approved text of this Policy Statement is published in the English language.
International Federation of Accountants
545 Fifth Avenue, 14th Floor
New York, NY 10017 USA
E- mail: Permissions@ifac.org
Website: http://www.ifac.org
Copyright © November 2004 by the International Federation of Accountants (IFAC). All rights
reserved. Permission is granted to make copies of this work provided that such copies are for use
in academic classrooms or for personal use and are not sold or disseminated and provided further
that each copy bears the following credit line: “Copyright © November 2004 by the International
Federation of Accountants. All rights reserved. Used by permission.” Otherwise, written
permission from IFAC is required to reproduce, store or transmit this document, except as
permitted by law. Contact permissions@ifac.org.

3. POLICY STATEMENT
PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE INTERNATIONAL
FEDERATION OF ACCOUNTANTS
CONTENTS
Paragraph
Introduction............................................................................................................................ 1-2
Overview of U.S. Copyright Law .......................................................................................... 3-4
Copyright Statements for Publications Issued by IFAC ........................................................ 5
Application of this Policy ...................................................................................................... 6-9
Permissions Policies for Reproduction of Publications Issued by IFAC
Member Bodies, Forum of Firms Members, Regulators and Standard Setters ............... 10-12
Other Organizations ......................................................................................................... 13-15
Use of Extracts....................................................................................................................... 16-18
Permissions Policies for Translation of IFAC Standards and
Guidance by Other Organizations.................................................................................... 19-24
Permissions Requests and Forms ........................................................................................... 25
Licensing Fees and Royalty Payments .................................................................................. 26-28
Appendix: Permission Request to Reproduce Copyrighted Standards and
Guidance Issued by IFAC

4. POLICY STATEMENT
PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE INTERNATION AL
FEDERATION OF ACCOUNTANTS
Introduction
1. One of IFAC’s primary objectives is to develop high quality standards and guidance that
enables accountants worldwide to provide services of consistently high quality in the
public interest. To achieve this objective, IFAC strives to make its guidance widely
available by (1) enabling individuals to freely download all publications from its website
and (2) encouraging its member bodies, regional accountancy organizations, standard
setters, regulators and others to include links from their own websites, or print materials,
to the publications on IFAC’s website.
2. The purpose of this policy statement is not to restrict access to IFAC standard, guidance
or other publications when the entity seeking permission and the use of the IFAC
materials is considered appropriate. The collection of information in relation to
permission’s requests better enables IFAC to achieve the objectives noted above.
Overview of U.S. Copyright Law
3. All publications produced by the International Federation of Accountants are
copyrighted. Copyright ownership and the rights thereof are concepts defined by U.S.
federal law. IFAC’s policy is structured within the context of the U.S. copyright law.
4. The “fair use” provision of the Copyright Act allows reproduction and other uses of
copyrighted works under certain conditions for purposes such as criticism, comment,
news reporting, teaching (including multiple copies for classroom use), scholarship or
research. Additional provisions of the law allow uses to further educational and library
activities.
Copyright Statements for Publications Issued by IFAC
5. All publications issued by IFAC will include one of the following copyright statements
unless the nature of the publication requires a modified statement.
Statement for Final Publications
“Copyright © [Date] by the International Federation of Accountants (IFAC). All rights
reserved. Permission is granted to make copies of this work provided that such copies are
for use in academic classrooms or for personal use and are not sold or disseminated and
provided that each copy bears the following credit line: “Copyright © [Date] by the
International Federation of Accountants. All rights reserved. Used with permission.”
Otherwise, written permission from IFAC is required to reproduce, store or transmit this
document, except as permitted by law. Contact Permissions@ifac.org.”
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5. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
Statement for Exposure Drafts
“Copyright © [Date] by the International Federation of Accountants. All rights reserved.
Permission is granted to make copies of this work to achieve maximum exposure and
feedback provided that each copy bears the following credit line: “Copyright © [Date] by
the International Federation of Accountants. All rights reserved. Used with permission.””
Application of this Policy
6. This policy addresses matters to be followed by different stakeholders who choose to
reproduce IFAC standards, guidance and other publications.
7. In all circumstances a written permission request must be completed (refer to paragraph
25 and Appendix 1. A memorandum of understanding will be prepared based on the
information provided in the permission request and signed by IFAC and the requesting
organization or individual (the applicant).
8. A licensing fee and royalty payment may be charged. This will generally be the case
where use of the IFAC publications is for commercial purposes 1 . The provisions of any
licensing and royalty arrangement will be included within the memorandum of
understand ing.
9. In the event that this policy does not address a particular situation, the applicant should
contact IFAC at Permissions@ifac.org.
Permissions Policies for Reproduction of Publications Issued by IFAC
Member Bodies, Forum of Firms Members, Regulators and Standard Setters
10. Member bodies, Forum of Firms members, regulators and standard setters may reproduce
IFAC publications, whether in electronic or print format, and distribute at their own
expense, provided that no commercial fee is charged except that required to recover costs.
IFAC publications will be provided in either a Microsoft Word or Adobe PDF format for
use in reproduction. Use of IFAC publications provided in other electronic formats, such
as the eComPress version of the Handbook of International Auditing, Assurance and
Ethics Pronouncements is excluded from the provisions of this policy. For use of
publications in other electronic formats please contact Permissions@ifac.org.
11. Reproduced publication(s) should include the appropriate copyright statement listed
below:
Statement for Final Publication
“Copyright © [Date] by the International Federation of Accountants. All rights reserved.
Used with permission. Contact Permissions@ifac.org for permission to reproduce, store
or transmit this document.”
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For the purposes of this policy statement, “commercial purposes” do not include instances where the publications
are provided either free of charge or at a price intended to recover the covers of reproduction and/or
translation.
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6. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
Statement for Exposure Drafts
“Copyright © [Date] by the International Federation of Accountants. All rights reserved.
Used with permission. Permission is granted to make copies of this work to achieve
maximum exposure and feedback.”
12. When a member body, Forum of Firms member, regulator and standard setter is not able
to include an IFAC copyright statement on the reproduced material or it considers that it
is not appropriate, they should include an acknowledgement statement stating the
standard or guidance it was based on, the name of the IFAC board or committee and issue
date of the IFAC standards or guidance. A sample acknowledgement statement is
provided below:
“The [insert title of modified standard or guidance] is based on [insert the title of the
standard or guidance issued by IFAC] of the [insert the name of the IFAC board or
committee], published by the International Federation of Accountants (IFAC) in [insert
month and year] and is used with the permission of IFAC.”
Other Organizations
13. From time to time organizations other than member bodies, Forum of Firm members,
standard setters or regulators may request to reproduce standards and guidance issued by
IFAC. IFAC will enter into non-exclusive arrangements with these organizations on a
case by case basis. IFAC will enter into such arrangements only with reputable
organizations and where IFAC considers that the intended use of the IFAC standards and
guidance is appropriate.
14. In all circumstances a written permission request is required. A memorandum of
understanding will be prepared based on the information provided in the permission
request and signed by IFAC and the requesting organization or individual.
15. Such organizations must use the appropriate IFAC copyright statement, included in
paragraph 11, in all IFAC standards, guidance and other publications that are reproduced.
Use of Extracts
16. IFAC will permit use of extracts from its publications by reputable organizations where
IFAC considers that the intended use of the IFAC standards and guidance is appropriate
Individuals and organizations are permitted to download extracts from publications on the
IFAC website on the following basis:
• Use of documents and related graphics is for information and non-commercial or
personal use only;
• Any copies of pages printed or saved to disk or to any other storage medium may
only be used for subsequent viewing purposes or to print extracts for personal use;
• No further copies, modifications, use or distribution of the material shall be made
without IFAC’s prior written permission;
• No documents or related graphics on the IFAC website are modified in any way;
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7. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
• No graphics on the IFAC website are used separately from accompanying text; and
• All copies, however stored or reproduced, shall retain all copyright and other
proprietary notices.
17. In situations where an organization, including commercial vendors such as publishers,
wish to use extracts of standards and guidance issued by IFAC, whether in electronic or
print formats, outside the provisions specified in paragraph 16, they should complete a
permission request. The nature of the organization, use of the excerpted material, and
intended audience will impact the permission decision and whether a licensing fee is to
be charged.
18. In all cases where extracts of standards, guidance and other publications issued by IFAC
are used, attribution to the source of the extract should be provided in each instance either
in the body of the publication or in a footnote. The following attribution statement is
provided as an example:
“This text is an extract from [insert title of standard or guidance] of the [insert name of
IFAC board or committee that prepared the standard or guidance], published by the
International Federation of Accountants (IFAC) in [insert month and year] and is used
with permission.”
Permissions Policies for Translation of IFAC Standards and Guidance by
Other Organizations
19. IFAC’s policy is to encourage translations of IFAC publications. IFAC currently does not
have the resources to undertake a central translation activity. It is therefore left to the
discretion of the individual member bodies or other organizations to arrange for
translations.
20. In all circumstances a written permission request to translate IFAC publications is
required.
21. In instances where permission is granted to translate IFAC publications, the permissions
policies in paragraphs 6 to 15 apply to the translated IFAC standards, guidance and other
publications.
22. The IFAC Board has approved a Policy Statement, Translation of Standards and
Guidance Issued by the International Federation of Accountants, which addresses
translations of specified groups of IFAC standards and guidance. The policy statement is
intended to enable member bodies and other organizations that translate specified groups
of standards and guidance to state that its process for translating the standards and
guidance was considered by IFAC and that the translation was conducted in accordance
with the policy statement. IFAC encourages those interested in translating these specified
groups of standards and guidance to apply this policy statement.
23. Where a member body or other organization complies with the provisions of the Policy
Statement, Translation of Standards and Guidance Issued by the International Federation
of Accountants, the following statement should be printed in each translated standard or
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8. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
guidance, whether in an electronic or print format, following the appropriate IFAC
copyright or acknowledgement statement (see paragraphs 11 and 12):
“This [insert title of standard or guidance] of the [insert name of IFAC board or
committee that prepared the standard or guidance], published by the International
Federation of Accountants (IFAC) in [insert month and year] in the English language, has
been translated into [insert language] by [insert name of Translating Body] in [insert
month and year], and is used with the permission of IFAC. The process for translating the
[insert collective name of group of standards and guidance] was considered by IFAC and
the translation was conducted in accordance with “Policy Statement—Translation of
Standards and Guidance Issued by IFAC.” The approved text of all [insert collective
name of group of standards and guidance] is that published by IFAC in the English
language.”
24. In instances where a member body or other organization translates IFAC publications
outside the provisions of the IFAC Policy Statement, Translation of Standards and
Guidance Issued by the International Federation of Accountants, the following policies
apply:
• The member body or other organization does not seek to make a commercial return
except to recover costs for the translation and reproduction. Where a member body
or other organization does seek to generate a commercial return it will be subject to
the requirements in paragraphs 26 to 28.
• Translations should be made by the member body itself or, if done by another
organization, under the direct supervision of the member body.
• Where the translation will not be made under the direct supervision of a member
body, another organization may be given translation rights, at the discretion of
IFAC. Such organizations, however, must follow these same procedures as those of
member bodies.
• IFAC must be provided with a copy of the translation.
• The following statement is to be included in each translated IFAC publication,
whether in an electronic or print format, following the appropriate IFAC copyright
or acknowledgement statement (see paragraphs 11 and 12):
“This [insert title of IFAC publication] of the [insert name of IFAC board or committee
that prepared the publication], published by the International Federation of Accountants
(IFAC) in [insert month and year] in the English language, has been translated into [insert
language] by [insert name of Translating Body] in [insert month and year], and is used
with the permission of IFAC. IFAC assumes no responsibility for the accuracy and
completeness of the translation or f r actions that may ensue as a result thereof. The
o
approved text of all IFAC publications is that published by IFAC in the English
language.”
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9. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
Permissions Requests and Forms
25. Completion of a permission request provides an important means for IFAC to track the
use and distribution of the standards and guidance it issues. A permission request must be
submitted to IFAC when the following is being requested:
• Reproduction and distribution by member bodies and Forum of Firms members,
whether for a fee or free of charge.
• Reproduction and distribution of IFAC standards by standard setters and regulators.
• Reproduction and distribution of IFAC standards and guidance for commercial
purposes by commercial entities.
• Reproduction and distribution of IFAC standards by other organizations.
• Translations performed outside the provisions of the IFAC Policy Statement,
Translation of Standard and Guidance Issued by the International Federation of
Accountants. For translations performed in accordance with the translation policy
statement, reference should be made to that policy statement.
• Other distributions or uses not covered by the copyright statement.
• Use of extracts not covered by the provisions specified in paragraph 16.
Licensing Fees and Royalty Payments
26. A licensing fee and royalty payment may be charged. This will generally be the case
where use of the IFAC standards and guidance is for commercial purposes. However, in
certain instances, requests for permission may be granted without any fees or payments.
27. Any organization, including member bodies and their commercial operations, that wish to
reproduce IFAC publications (in full or in part) in a printed and/or electronic form and
charge fees with the intent of generating a commercial return, will be responsible for
paying an annual licensing fee, as well as a royalty payment of up to 5 percent of gross
returns. The amount of the licensing fee and the percentage of royalty payment will be
determined based on the nature and size of the requesting entity, commercial use, and
audience. One copy (or a link if electronic) of the final reproduced document should be
sent to IFAC headquarters.
28. As a matter of policy, IFAC will not enter into any agreement that provides exclusivity
for reproduction of any work to any entity.
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10. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
Appendix
Permission Request to Reproduce Copyrighted Standards and Guidance
Issued by IFAC
The following information where appropriate should be included in your permission request:
• Contact information: name and affiliation of contact person, telephone number, fax
number, email address, and mailing address
• IFAC document title(s) and, in the case of extracts page numbers, paragraph numbers, or
specific sections as appropriate
• Details of the work (“your work”) in which the requested IFAC copyrighted materials
would be included:
1. Title and edition number
2. Author
3. Publisher
4. Initial print run and total number of pages
5. Date of publication
6. Format: hardbound or softbound edition, loose- leaf edition, online, or CD-ROM
7. General description of the content — other materia l that will be included in your
work with the requested IFAC copyrighted material
8. Selling price
9. Anticipated audience (accounting, academic, legal, etc.).
Send permission requests to:
The International Federation of Accountants
545 Fifth Ave, 14th Floor
New York, NY 10017, USA
Email to: Permissions@ifac.org
Please allow two weeks to receive a response to your request.
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