Forum of Firms

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FORUM OF FIRMS

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SFAI is member of the Forum of Firms

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SFAI has committed to practice with a consistent application of high-quality audit practices worldwide, and to meet the Forum’s membership obligations as detailed in the FOF Constitution.

The Forum’s membership obligations require to the 27 firms presently within that Forum:

  • Maintain quality control standards in accordance with the International Standard on Quality Control (ISQC 1) issued by the IAASB, in addition to relevant national quality control standards;
  • Conduct, to the extent not prohibited by national regulation, regular globally coordinated internal quality assurance reviews;
  • Have policies and methodologies for the conduct of transnational audits that are based, to the extent practicable, on the International Standards on Auditing (ISAs) issued by the IAASB;
  • Have policies and methodologies that conform to the IESBA Code of Ethics for Professional Accountants and national codes of ethics; and
  • Agree to submit to the Secretary of the Forum an annual report, in an approved format, indicating that it meets the membership obligations set forth above.

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World Complexity Science Academy LATAM
Forum of Firms
World Complexity Science Academy
United Nations Global Compact

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