IFIAR Publications

IFIAR develops strategic and operational plans, along with thought leadership papers on key audit quality oversight matters, throughout the year. These publications can be accessed below.


In 2012, IFIAR began publishing annual reports.
2021 IFIAR Annual Report (28 April 2022)
2020 IFIAR Annual Report (23 April 2021)
2019 IFIAR Annual Report (30 April 2020)
2018 IFIAR Annual Report (16 May 2019)
2017 IFIAR Annual Report (1 May 2018)
2016 IFIAR Annual Report (21 April 2017)
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)


IFIAR Annual Inspection Findings Survey can be found here.


IFIAR’s 2021-26 Strategic Plan was adopted by IFIAR Members at the 2021 Plenary Meeting and can be found here


IFIAR  Enforcement Regimes Survey can be found here.




The following are key elements from the IFIAR Charter, for a further look into the IFIAR Charter please download the Charter here (effective as of April 25, 2022).

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
Members must be independent of the profession and engaged in audit regulatory functions in the public interest.

Officers and Board of IFIAR
IFIAR shall have two Officers, a Chair and a Vice Chair. 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.

Transparency and accountability
IFIAR should operate with a high degree of transparency and should engage issue periodic public reports, issue press releases and 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. However, Members will contribute to the funding of the organisational and administrative resources necessary for IFIAR’s ongoing operations.


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.


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 apply to sign the MMOU, and will be subject to an assessment prior to joining the MMOU. The MMOU can be downloaded here. For more information on the MMOU, including a list of signatories, please click here.


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.


Please click on the link below for a list of IFIAR Public Comments

Public Comments

IFIAR Letter - Comments on the IAASB Proposed International Standard on Auditing (ISA) for Audits of Financial Statements of Less Complex Entities (LCE) - 28 January 2022
IFIAR Letter - Comments on the IAASB Discussion Paper on Fraud and Going Concern in an Audit of Financial Statements - 1 February 2021
IFIAR Letter - Comments on the IAASB Exposure Draft on ISA 600 - 29 September 2020
IFIAR Letter - Comments on the IESBA Exposure Draft on Fee-related Provisions – 11 May, 2020
IFIAR Letter - Comments on the IESBA Exposure Draft on Non-Assurance Services – 11 May, 2020
IFIAR Letter - Comments on Audits of Less Complex Entities - September 25, 2019
IFIAR Letter - Comments on the IAASB Exposure Drafts for ISQM 1, ISQM 2 and ISA 220 - July 1, 2019
IFIAR Letter - Comments on the IAASB Proposed Strategy for 2020-2023 and Work Plan for 2020-2021 - June 4, 2019
IFIAR Letter - Comments on the Exposure Draft on the Proposed International Standard on Auditing 315 (Revised) - October 30, 2018
IFIAR Board Letter - Response to IOSCO Consultation Report on Audit Committees - July 24, 2018
IFIAR Letter - Comments on the IESBA Proposed Strategy and Work Plan - July 24, 2018
IFIAR Letter - Comments on the IAASB Request for Input on ISA 540 (Revised) - July 31, 2017
IFIAR Letter - Comments on the IESBA Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 - May 29, 2017
IFIAR Letter - Comments on the IAASB Request for Input: Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics - February 5, 2017
IFIAR letter - IAASB's Future Priorities including the Work Plan for 2017 - October 11, 2016
IFIAR Letter - IAASB's Invitation to Comment on Enhancing Audit Quality in the Public Interest - June 24, 2016
IFIAR Letter - IESBA's Exposure draft on Proposed Revisions Pertaining to Safeguards in the Code - Phase I - May 10, 2016
IFIAR Letter - IAASB's Exposure Draft on Reponding to Non-Compliance with Laws and Regulations - 18 November 2015
IFIAR Letter - IESBA's Exposure Draft on Responding to Non-Compliance with Laws and Regulations - 28 September 2015
IFIAR Letter - IESBA's Structure of the Code of Ethics - 5 March 2015
IFIAR Letter - OECD's Principles of Corporate Governance - 11 February 2015
IFIAR Letter - IAASB's Disclosures Exposure Draft - 10 October 2014
IFIAR Letter - The Auditor's Responsibilities Relating to Other Information - 21 August 2014
IFIAR Letter - IAASB Strategy - 20 May 2014
IFIAR Letter - Audit reporting - 12 December 2013

Members’ Inspection, Annual and Other Reports

Please follow the links below to Members most recent Inspection, Annual and Other Reports: