International Federation of Accountants

Transformation – Transformação – Transformación

Sylvia Barrett, Deputy Director

CReCER’09

São Paulo, Brazil

September 24, 2009

Transformación a través de la Acción

• Definition of “professional accountancy body”

• Reputation and role of accountants and auditors

• Commitment level for the adoption of IFRSs and ISAs

• Effective programs to implement IFRSs and ISAs

CReCER 2007 – 2008 – Common Themes

Transformación a través de la Acción

• IFAC member body Action Plans

• Internal governance structures and financing

• Increase emphasis on adoption of standards

• Qualification of professional accountants including auditors

• Oversight and regulation mechanisms

CReCER 2009 – Where are we now?

Presidents:Ana Maria Elorrieta (IBRACON)

Eduardo Ojeda (IMCP)Alfredo Pignatta (CCEAU)