GAQ Working Group

Global Audit Quality (GAQ) Working Group Members

(formerly named: Global Public Policy Committee Working Group (GPPC WG))

Chair [currently vacant]
Vice Chair Kathleen Hamm PCAOB, USA
Members ASIC Australia
CPAB Canada
H3C France
AOB Germany
AFM The Netherlands
ACRA Singapore
FAOA Switzerland

Dialogue with the International Networks

IFIAR has an ongoing dialogue with the international audit networks that are members of the GPPC. Discussions have included meetings with the chief executives and senior representatives of individual firms and with representatives of the GPPC firms collectively. The focus has been on understanding the role of global networks in audit quality and the response to audit issues arising from the economic downturn. The Plenary meetings have included sessions devoted to meeting with the international network firms.

The Global CEOs from each of the international networks of BDO, Deloitte, EY, Grant Thornton, KPMG and PwC participated in various IFIAR Plenary meetings.

Discussion topics included issues relating to the role of the auditor, auditor communications, audit committees and their processes surrounding sovereign debt. The Members also discussed issues such are professional scepticism, group audits, engagement quality control review and revenue recognition. Each of the networks has agreed to meet periodically with the working group to provide an update on their progress in addressing the issues and to discuss policy issues.

The working group now meets with the networks up to three times each year, in addition to GPPC attendance at Plenary meetings.

IFIAR’s dialogue with the GPPC is prepared and led by the GAQ Working Group. The Working Group furthermore includes IFIAR members from Australia, Canada, France, Germany, Japan, the Netherlands, Singapore, Switzerland, the United Kingdom and the United States.

GAQ Working Group Meeting Request Forms

GAQ WG Terms of Reference (as approved on February 4, 2016)
GPPC WG Terms of Reference


Agendas and Minutes

GAQ WG Meeting - September 2018

GAQ WG Meeting - March 2018

GAQ WG Meeting - October 2017

GAQ WG Semi-Annual Risk Call - September 2015

GPPC WG Meeting - February 2015

GPPC WG Meeting - October 2014

GPPC WG Meeting - June 2014

GPPC WG Meeting - March 2014

GPPC WG Conference Call - February 2014

GPPC WG Meeting- February 2013

27-Nov-12: Planning Meeting

24-Oct-12: Conference Call

Presentation to GPPC WG meeting June 2010:

Presentation to GPPC WG meeting Feb/Mar 2011:

Presentations to GPPC WG meeting June 2011:

Papers for GPPC WG meeting 3-4 November 2011 in New York

Papers for GPPC WG meeting 3-4 May 2012 in Toronto