Transparent, high-quality international standards are essential pillars of the global financial architecture. Their adoption and implementation improves the availability of high-quality financial information for stakeholders, investors and the public, which result in greater economic growth, development and accountability.

The independent, international standard-setting boards are responsible for issuing high-quality international standards in the public interest as well as non-authoritative pronouncements, such as guidance material for implementation.

Each board is made up of eighteen members, including a chair, practitioners (partners or staff of audit firms), non-practitioners (not members or employees of audit firms), and public members (independent from the accountancy profession). Members come from a wide range of professional backgrounds and experiences around the world.

Support from IFAC

The structures and processes that support the independent standard-setting boards’ operations are facilitated by the International Federation of Accountants (IFAC). IFAC’s support includes financial, human capital, facilities, and administrative resources, as well as support throughout the nominations and selection process.

The multi-stakeholder, shared public-private governance model under which the standards are developed ensures that the public interest remains the focus of standard setting, takes place without political or commercial interference, and includes checks and balances to ensure that no one stakeholder has undue influence. This cooperation and collaboration is unparalleled. Much evidence supports the view that today’s system works and works well.

IFAC is committed to a global standard-setting system that is credible, inclusive, legitimate, and produces international standards that are relevant, innovative, and responsive to meet the challenges of the future. Transparent, high-quality international standards used by professional accountants is an essential pillar of the global financial architecture. Learn more about IFAC at

Join an International Standard-Setting Board

We are always seeking exceptional leaders to volunteer their time and professional expertise to work in the public interest on international audit, ethics, and public sector accounting standard-setting boards. The work of international, independent standard-setting boards supports the global economy and financial markets by producing high-quality, global standards for audit and assurance, professional ethics, public sector financial reporting, and professional skills and competencies. These boards need your help to continue this important work. Nominate an exceptional leader or submit your own candidacy today.

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Contact James Gunn
Managing Director
Professional Standards

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