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International Federation Of Accountants

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Chapter Summary

The International Federation of Accountants (IFAC) is a Swiss-registered association whose members are professional accountancy bodies from around the world. IFAC is a non-governmental organization in a sphere of governance where most organizations have some kind of connection to state authority. IFAC was established with an ambitious work plan and a very small number of staff members. It was governed by a council comprised of members from 15 countries. The major work of the organization was in developing guidance in international auditing, ethics, and education. The membership of IFAC is primarily national professional accountancy bodies. IFAC has a Transnational Auditors Committee (TAC) that represents the big audit firms' interests in IFAC's activities. IFAC has always been financed mainly through member body subscriptions. IFAC is a fascinating organization, which has developed rapidly during the last decade to establish itself as a standard setter in the field of transnational economic governance.

Keywords: audit firms; International Federation of Accountants (IFAC); organizational structure; transnational economic governance

10.1163/ej.9789004163300.i-1081.324
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