1. Supporting Adoption and Implementation of Standards
IESBA
Nashville, USA
June 17, 2019

2. International Standards Adoption Ecosystem
Membership Criteria & SMOs
Country and Member Adoption Profiles
Outreach and engagement
Input to standards
Implementation review
Protect assets and provide access
Translation permission
Membership Requirements
Monitoring& Reporting 
Advocacy & Standards Input
Implementation Guidance 
Intellectual Property 
Capacity Building 
Member surveys and Assessments
Action plans and diagnostics
Knowledge Gateway
Guides and application resources
Articles, videos, etc
Donor engagement
Country-specific projects

3. A&I: 2019 IFAC Strategy
Provide feedback and input on standards development 
On behalf of key constituents (SMPs, PAIBs, emerging economies)
Formal comment letters and task force members
Promote and monitor adoption 
Advocacy and stakeholder relations
Gather and disseminate data on adoption 
Facilitate implementation 
Development and sharing of knowledge, guides, best practices
Development
Adoption
Implementation

4. Smart Collaboration – IFAC & SSBs
Improved understanding of key stakeholders
Align the “what”, “when”, and “how”
Standards with greater complexity and new concepts
Resources: Staff, Committees, FoF, Technical experts
Extend PAO and firm collaboration and participation
Leverage technology and explore future product platforms

5. 2019 A&I Initiatives – IESBA
Project / Initiative
“Decoding the Code”
(name TBD)
IFAC taking forward awareness raising initiative, building off of the initial work done by the IESBA Roll-out WG.
A&I of the Revised and Restructured Code
Deep-Dive on Code of Ethics (part of Global Status Report series) to provide lessons relevant to adoption of restructured Code and assist understanding of early A&I experiences.
IESBA eCode
IFAC Director of Q&D and Head of IP part of eCode Working Group
Finalization of eCode for launch and Phase 2
Development of policies and guidance for adoption
Implementation Review
Forward planning to support implementation review for NOCLAR and Long Association

6. 2019 A&I Initiatives – Other SSBs
International Standard 
In Progress and Forward Planning
ISA 540 auditing estimates
3 products, with CPA Canada and SMP Committee assistance:
Implementation tool | Client briefing doc | Gateway Video Panel 
Total Quality Management (TQM) 
Major support for ED awareness and input process 
Forward planning to consider types of A&I resources needed
IPSAS adoption 
3 article series on current issues relevant to IPSAS adoption, including an article on technology considerations
Audits of Less Complex Entities 
Awareness raising (support with Paris event; 100+ attendees)            
Translation of consultation paper into Spanish and French 
IFAC Head of SMP participation in Task Force
ISA 700 auditor’s report
Implementation review
ISA 315 risk assessments
Forward planning re expanded promotion and implementation support

7. 2019 A&I Initiatives – Other
International Standard 
In Progress and Forward Planning
SMPC Input
2 submission letters to date; 6 more anticipated by Dec 31

8. A&I Support: Beyond ‘deliverables’…
A refreshed approach to deeper and more productive SSB-IFAC connectivity & collaboration
Major SSB outreach e.g., Indonesia, Russia, World Bank, CReCER and standard setters forum, Audit & Ethics NSS meeting, PAIBC, PAODC, etc.
Enhanced outreach approaches – webinars, Code roll-out
Handbook and Website
SSB analysis software & other technology priorities, etc….
IFAC Global Knowledge Gateway