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Realizing the Power of PAOs: IFAC’s Capacity Building Agenda

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Presentation by Deborah Williams, PAODC/PAIB Committee/CICPA Joint Session, Beijing, China, October 15, 2013

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Realizing the Power of PAOs: IFAC’s Capacity Building Agenda

  1. 1. Realizing the Power of PAOs: IFAC’s Capacity Building Agenda Deborah Williams Chair, IFAC PAO Development Committee October 2013 Beijing, China Page 1 | Confidential and Proprietary Information
  2. 2. PAOs are Important! Page 2 | Confidential and Proprietary Information
  3. 3. Why are PAOs Important to the Profession? • Act in the public interest • Develop and produce competent accountancy professionals • Promote strong professional and ethical standards • Act as a resource to government, regulators, donors, mentors, and regional and international organizations • Further the quality of financial reporting Page 3 | Confidential and Proprietary Information
  4. 4. Why are PAOs Important to the Economy? • Attract Foreign Direct Investment (FDI) • Promote growth and development of the Small- and Medium-sized entities (SME) sector • Enhance transparency and accountability in the use of public funds • Improve the design and delivery of vital public services Page 4 | Confidential and Proprietary Information
  5. 5. IFAC’s Mission IFAC's mission is to serve the public interest by: • Contributing to the development, adoption and implementation of high-quality international standards and guidance • Contributing to the development of strong professional accountancy organizations and accounting firms, and to high-quality practices by professional accountants • Promoting the value of professional accountants worldwide • Speaking out on public interest issues where the accountancy profession’s expertise is most relevant Page 5 | Confidential and Proprietary Information
  6. 6. How Does IFAC Support PAO Development? Page 6 | Confidential and Proprietary Information
  7. 7. IFAC’s Support to PAO Development An Overview Compliance Program PAO Development Committee Guidance and Outreach SMOs MOSAIC Capacity Building Page 7 | Confidential and Proprietary Information
  8. 8. IFAC’s Support to PAO Development The Statements of Membership Obligations SMO1 Quality Assurance SMO2 International Education Standards SMO3 International Standards on Auditing SMO4 International Code of Ethics SMO5 International Public Sector Accounting Standards SMO6 Investigation and Discipline SMO7 International FinancialBuilding Standards Capacity Reporting Page 8 | Confidential and Proprietary Information
  9. 9. IFAC’s Support to PAO Development The Compliance Program Capacity Building Page 9 | Confidential and Proprietary Information
  10. 10. IFAC’s Support to PAO Development The PAO Development Committee Developing the capacity of the accountancy profession • Development of good practice guidance • Technical assistance to PAOs Awareness building and knowledge sharing • Representation of Committee at regional events • PAO development knowledge exchange workshops Fostering development partnerships • Implementation of MOSAIC • Collaboration with donor representatives at the regional level Page 10 | Confidential and Proprietary Information
  11. 11. IFAC’s Support to PAO Development The PAO Development Committee Integrated Communications Regional Collaboration Awareness Raising Tools and Guidance Knowledge Sharing MOSAIC Regional Implementation Strategic Initiatives Collaboration with IFAC Boards and Committees SMO Workshop in Accra, Ghana around the Second Africa Congress of Accountants Realizing the Power of PAOs workshop in Hanoi, Vietnam Focus on success factors for the Middle East at Dubai PAODC meeting Joint IFAC, IASB and IAASB event for standard-setters and PAOs of the CIS and Baltic States CReCER Page 11 | Confidential and Proprietary Information
  12. 12. IFAC’s Support to PAO Development Publications, Guidance and Outreach • • • • • • In-person engagement with over 100 PAOs in 2012 Discussions with PAO Boards and staff around good practice, IFAC membership requirements and the SMOs Meetings with government, regulators and other national stakeholders to reinforce importance of PAOs Partnering with regional bodies to bring together PAOs from across the region Technical sessions on developing strong professions and sustainable PAOs Practical knowledge- and information-sharing events between PAOs Page 12 | Confidential and Proprietary Information
  13. 13. IFAC’s Support to PAO Development Memorandum of Understanding to Strengthen Accountancy and Improve Collaboration (MOSAIC) Nov 2011 MOSAIC signed by 11 organizations Feb 2012 MOSAIC Steering Committee leadership appointed October 2012 Two new signatories added, totaling 13 October 2013 Global Development Report Published Page 13 | Confidential and Proprietary Information
  14. 14. IFAC’s Support to PAO Development MOSAIC PAO Global Development Report (GDR) Ten key findings: – Undertaking PAO development comprehensively – Strengthening legal and regulatory foundations – Monitoring and providing support to fragile states – Support internal strengthening of PAOs – Developing PAO education and certification capacity – Broadening PAO membership bases – Furthering implementation of international standards – Supporting PAO orientation to the public sector – Strengthening Regional Organizations – Facilitating PAO mentoring relationships Page 14 | Confidential and Proprietary Information
  15. 15. IFAC’s Support to PAO Development Looking Forward We still have work to do! Page 15 | Confidential and Proprietary Information
  16. 16. Resources Statements of Membership Obligations (SMOs) • www.ifac.org/publications-resources/statements-membership-obligations-smos-1-7-revised PAO Development Committee • www.ifac.org/about-ifac/professional-accountancy-organization-development-committee Compliance Program • www.ifac.org/about-ifac/membership/compliance-program PAIB Committee • www.ifac.org/about-ifac/professional-accountants-business SMP Committee • www.ifac.org/about-ifac/small-and-medium-practices-committee IFAC Member Body Development Contact • Marta Russell Technical Manager, Member Body Development – Asia-Pacific MartaRussell@ifac.org Page 16 | Confidential and Proprietary Information