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IFIAR Documents


In 2012, IFIAR began publishing annual reports. Prior to 2012, IFIAR published Activity Reports which can be downloaded on the bottom of this webpage.  

2015 IFIAR Annual Report
30 May 2016

2014 IFIAR Annual Report
30 April 2015

2013 IFIAR Annual Report
17 April 2014

2012 IFIAR Annual Report
25 April 2013

The IFIAR Outreach Reference Guide has been created to share key principles identified by IFIAR to ensure adequate safeguards and regulatory independence in the establishment of public oversight systems of non-IFIAR member jurisdictions. Given the global nature of business and trade, IFIAR Members and non-members all benefit from consistent and strong audit oversight. The Reference Guide can be downloaded here.

On Tuesday June 30, 2015 the MMOU was approved by the IFIAR Membership. The MMOU enables and strengthens the cooperation amongst IFIAR Members. Members can now apply for signing the MMOU, and will be subject to an assessment prior to being able to join the MMOU. The MMOU can be downloaded here.

The core principles seek to promote effective independent audit oversight globally, thereby contributing to Members overriding objective of serving the public interest and enhancing investor protection by improving audit quality. IFIAR membership is not dependent on its status in implementing the principles; however members are encouraged to work towards implementing them where appropriate in their own jurisdictions. The main precondition for an effective system of audit oversight and audit regulation is the existence of a well-developed legal and corporate governance framework as to provide necessary support for high quality auditing. The IFIAR Core Principles for Independent Audit Regulators can be downloaded here.

The following are key elements from the IFIAR Charter, for a further look into the IFIAR Charter please download the Charter here. This Charter is effective until the end of the first 2017 Plenary meeting. Please note that in addition the transition provision set forth in Section 5.4 of the new Charter (as approved on September 15, 2015) has also become effective.

On September 15, 2015, on August 30, 2016 and on December 16, 2016 the Membership approved changes to the Charter. The text of the new Charter can be downloaded here. Please note that the changes will be effective from the end of the first 2017 Plenary, with the exception of the transposition provision set forth in Section 5.4, which shall become effective and expire in accordance with that provision.

Activities of IFIAR
Sharing knowledge of the audit market environment and practical experience of independent audit regulatory activities with a focus on inspections of auditors and audit firms. Promoting collaboration and consistency in regulatory activity.

Membership of IFIAR
Must be independent of the profession, and engaged in audit regulatory functions in the public interest.

Officers of IFIAR
IFIAR shall have 2 officers, a Chairperson and a Vice-Chairperson. They shall serve two year terms and though not a requirement, Members should give consideration to geographic balance in the election of Officers. The Officers are responsible for, though not limited to, organising and conducting Plenary Meetings, Chairing the meeting, managing communications and relationships with IFIAR Members and outside organisations, developing a Work Plan for the Officers Term and providing leadership on issues relevant to IFIAR.

Advisory Council of IFIAR
IFIAR shall establish an Advisory Council to assist and advise the Officers in their duties. The Advisory Council should consist of up to seven IFIAR Members, which should be decided by the Members having regard for the need for assistance by the Officers. The Advisory Council is not a body responsible for making decisions. Terms for members of the Advisory Council shall be four years.

Transparency and accountability
IFIAR should operate with a high degree of transparency and should engage in the following activities:

  • Issue periodic public reports
  • Issue press releases
  • Maintain a website

Resources and Funding
IFIAR’s activities will be undertaken on a collaborative basis, with Members and Office bearers meeting their own expenses, with the exception that the Members will contribute to the funding of the organisational and administrative resources necessary for IFIAR’s on going operations.

ACTIVITY REPORTS (until 2011) 

IFIAR Activity Report 2011
28 June 2012
IFIAR Activity Report 2011
IFIAR Verein Financial Statements

IFIAR Activity Report 2010
20 June 2011
IFIAR Activity Report 2010
IFIAR Verein Financial Statements

IFIAR Activity Report 2009
24 August 2010
IFIAR Activity Report 2009


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