GAQ Working Group


Global Audit Quality (GAQ) Working Group Members

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

Chair Jane Williamson CPAB, Canada
Vice Chair Kathleen Hamm PCAOB, USA
Members ASIC Australia
CPAB Canada
H3C France
AOB Germany
CPAAOB/FSA Japan
AFM The Netherlands
ACRA Singapore
FAOA Switzerland
FRC UK
PCAOB USA

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 group is chaired by Jane Williamson of CPAB, Canada. The Working Group furthermore includes IFIAR members from Australia, Canada, France, Germany, Japan, the Netherlands, Singapore, Switzerland, the United Kingdom and the United States.