Page 1 | Confidential and Proprietary Information IFAC’s SMP Related Activities Supporting SMPs Giancarlo Attolini, Chair IFAC SMP Committee New Delhi.

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Page 1 | Confidential and Proprietary Information IFAC’s SMP Related Activities Supporting SMPs Giancarlo Attolini, Chair IFAC SMP Committee New Delhi October 10, 2014

Page 2 | Confidential and Proprietary Information IFAC Overview Strengthening Organizations, Advancing Economies

Page 3 | Confidential and Proprietary Information IFAC SMP Committee—Overview To represent interests of SMPs Comprised of 18 members from 17 countries Regular input to policy, regulation, and international standards Develops tools and guidance Promotes the visibility and recognition of SMPs – presentations at over 20 events in 2014

Page 4 | Confidential and Proprietary Information Robust and regular input on key projects – Recent Comment Letters include: –IAASB Addressing Disclosures in the Audit of FS Exposure Draft (August 2014) –IAASB Proposed Strategy and Work Plan (April 2014) –IAASB Auditor Reporting Exposure Draft (March 2014) –IESBA Strategy and Work Plan (March 2014) –Quarterly Agenda Papers – current IAASB projects on its Strategy and Work Plan, Auditor Reporting and the IESBA projects on Structure of the Code, Long Association, Non Assurance Services SMPC Input to Standards (IAASB & IESBA)

Page 5 | Confidential and Proprietary Information SMP Committee—Publications

Page 6 | Confidential and Proprietary Information News, views, resources, thought leadership –Access global resources –Learn about emerging areas –Stay connected to pressing news –Exchange views, make recommendations, share information and resources Global Knowledge Gateway Support for Professional Accountants

Page 7 | Confidential and Proprietary Information Business reporting Ethics Financial leadership & development Governance Performance and financial management Support for Professional Accountants Global Knowledge Gateway Risk management & internal control Sustainability Audit & assurance Practice management

Page 8 | Confidential and Proprietary Information IFAC SMP Committee: Follow us on Twitter: IFAC_SMPTwitter IFAC SMP Quick Poll Join us on LinkedIn: IFAC SMP CommunityLinkedIn Global Knowledge Gateway IFAC Resources