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IFAC Welcomes the Public Consultation on the Future Governan

来源：高顿网校 2014-01-27

　　(New York, USA, January 24, 2014)– IFAC welcomes the release of the public consultation The Future of Governance of the International Public Sector Accounting Standards Board (IPSASB) by the IPSASB Governance Review Group.

　　The Review Group was formed to propose governance and oversight arrangements for the IPSASB. For over a decade, IFAC has recommended that the IPSASB be subject to public interest oversight. The sovereign debt crisis has amplified the importance of universal IPSAS adoption by governments, and today’s announcement marks an important step to enhance the legitimacy of IPSASs globally.

　　The Review Group is chaired by representatives from the World Bank, International Monetary Fund (IMF), and Organisation for Economic Co-operation and Development (OECD), and includes representatives from the Financial Stability Board (FSB), International Organization of Securities Commissions (IOSCO), and International Organization of Supreme Audit Institutions (INTOSAI). Eurostat, the IPSASB and IFAC are serving as observers to the review.

　　In developing proposals for implementing oversight of the IPSASB, the Review Group considered the existing models for standard-setting activities for auditing and private sector financial reporting. Based on this, the Review Group has proposed that the remit of the IPSASB’s monitoring and oversight bodies should be to a) ensure that public interest is served, with appropriate consultation and transparency; and b) review the standard-setting strategy, process, and governance arrangements, make any necessary modifications, and oversee their implementation.

　　In formulating the options, the Review Group considered the speed with which the new governance arrangements could be implemented, the likely costs, and the funding. It presents three options for the oversight and governance of the IPSASB, along with the advantages and disadvantages of each:

　　(a) Extend the scope of the IFRS Foundation’s Monitoring Board and Trustees activities to encompass the IPSASB;

　　(b) Establish separate monitoring and oversight bodies for the IPSASB, while it remains under the auspices of IFAC; or

　　Whichever option is ultimately chosen, IFAC believes that public interest oversight will enhance the credibility of the IPSASB and of the standards themselves, and protect the independent standard-setting process. It will also respond to concerns raised by some national authorities that the lack of oversight has impeded adoption of IPSASs.

　　IFAC strongly encourages professional accountancy organizations and others with an interest in public sector financial reporting to contribute to this public consultation. Your expertise and insights will ensure an informed review. IFAC intends to distribute its response to member bodies in advance of the deadline.

　　Responses should be submitted to IPSASB@oecd.org by April 30, 2014. The Review Group intends to meet in the spring of 2014 to consider responses to the consultation with a view of forming a set of final recommendations by the end of 2014.

　　About the IPSASB

　　The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC.

　　About IFAC

　　IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of 179 members and associates in 129 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.

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