Updates to the two International Federation of Accountants® (IFAC®) Intellectual Property (IP) Policy Statements, Policy for Reproducing, or Translating and Reproducing, Publications of the International Federation of Accountants, and the Policy for Translating and Reproducing Standards Published by the International Federation of Accountants were recently posted on the IFAC website.
There have been no changes in policy. A table of contents has been added and, to reflect current practice, the updated policy statements include new sections on:
- Trademarks, service marks, and logos;
- Adoption, especially the implications of adoption for use of copyrighted material and trademarks; and
- IFAC’s new Online Permission Request and Inquiry system (OPRI). (See below.)
The reproduction policy is mandatory in all circumstances when a party is interested in reproducing or translating any IFAC publication (except for translation of final standards). Translation of final standards is covered by the translations policy which outlines the requirements for parties that wish to translate and reproduce final standards issued by independent standard-setting boards supported by IFAC.
The IberAm project is beginning to produce results, as illustrated by several recent examples. The Executive Committee recently approved close to a dozen final translations, including International Framework: Good Governance in the Public Sector, and Competent and Versatile: How Professional Accountants in Business Drive Sustainable Success.
In addition, the Executive Committee unanimously agreed that IberAm project translations (including Spanish-language handbooks of international standards) will be published following the same process IFAC uses for its English-language publications–in pdf format on the IFAC website, at no charge for individual, noncommercial use. This is a significant development for IFAC’s adoption and implementation objectives and we are grateful to the IberAm partners for their significant investments in producing these quality translations and for the important contribution represented by this decision.
Please note: any organization wishing to reproduce or disseminate the materials in any way, whether for purposes of internal use, adoption, commercial reproduction, training, etc., must have a written agreement with IFAC. (See “Online Permission Request & Inquiry System” below.)
Although IFAC expects to have electronic versions available on its website soon, we would like to gauge interest in print copies of the most recent Spanish-language translation of the International Auditing and Assurance Standards Board® (IAASB®)’s Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Volumes I and 2 (2013 Edition).
Please send expressions of interest to permissions@ifac.org by June 30, 2015. Based on expressions of interest received, IFAC will consider the size of the possible print run and the related selling price.
Following a meeting at IFAC’s New York offices in March, several French translating bodies are progressing their efforts to produce a cooperation framework for French-language translations of IFAC’s publications, including international standards. Representatives of IFAC member bodies from France, Belgium, and Canada, and a representative of the Fédération International des Experts-comptables Francophones (FIDEF) attended. FIDEF represents professional accountancy organizations from 36 French-speaking countries and supports the proposed collaboration as an important initiative to further facilitate effective global adoption and implementation of international standards. Participants agreed on an objective of signing the framework agreement within the year.
IFAC is looking for qualified individuals or organizations to regularly translate select content from its Global Knowledge Gateway. Launched last year, the Global Knowledge Gateway now includes nearly 200 original articles and brings together thousands of staff-selected resources and news items from over 450 sources, including many IFAC member organizations and firms.
The Gateway aims to add value to IFAC membership by serving the 2.8 million professional accountants that belong to IFAC member bodies. It attracts thousands of visitors each month; IFAC hopes all member bodies will actively, consistently engage and make the Gateway an invaluable tool and global community for their members.
Send queries regarding translation interest to permissions@ifac.org.
IFAC’s recently introduced “IFAC Translator Forum” continues to grow. The Forum, a subgroup of IFAC’s LinkedIn group, has more than 100 members and is targeted to IFAC-designated translating body contacts and related stakeholders as a way to share best practices, collaborate, submit questions, stimulate discussion, and offer responses on topics related to the translation of standards, handbooks, guides, and tools.
Join the IFAC Translator Forum on LinkedIn.
IFAC has identified numerous examples of governmental entities posting the International Public Sector Accounting Standards Board’s® International Public Sector Accounting Standards™ (IPSASs™) (in English or translated versions) on their websites or including extracts of IPSASs in their relevant national standards, without having an appropriate agreement in place with IFAC for use of this copyrighted content.
Please help us raise awareness by informing the relevant governmental entities in your jurisdiction about the need for an appropriate agreement with IFAC for IPSAS adoption or convergence. You may direct them to our FAQs or ask them to contact us at permissions@IFAC.org for further information. An agreement is also required for use of the other international standards published by IFAC (e.g., pronouncements of the IAASB, the International Ethics Standards Board for Accountants®, and the International Accounting Education Standards Board™.
IFAC encourages stakeholders to utilize the new Online Permission Request and Inquiry (OPRI) system, which is designed to streamline the process for submitting requests for reproductions, translations, and information. OPRI allows registered users to submit inquiries or requests for reproduction or translation, as well as manage all requests in one place, duplicate existing requests to save time when placing new ones, and view the status of pending requests.
To submit a request via OPRI, please register on our website and then visit the Intellectual Property, Translations and Permissions page. We recommend reading the Frequently Asked Questions (FAQs) and relevant policy statements prior to submitting requests.
IFAC appreciates the efforts of its designated translating bodies which have recently finalized the following translations:
Danish (FSR): selected updates 2014 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
Estonian (MoF): Guide to Review Engagements
Finnish (Suomen Tilintarkastajat ry): 2014 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements and 2014 Handbook of the Code of Ethics for Professional Accountants
In French (FIDEF): Professional Accountancy Organization Global Development Report, MOSAIC: The Memorandum of Understanding to Strengthen Accountancy and Improve Collaboration
Hungarian (CHA): A Framework For Audit Quality – Key Elements That Create An Environment For Audit Quality
Polish (KIBR): Change to the Definition of “Those Charged with Governance” in, and Related Changes to, the Code of Ethics for Professional Accountants
Spanish (FACPCE): International Framework: Good Governance in the Public Sector, Executive Summary
Spanish (FACPCE): International Framework: Good Governance in the Public Sector
Spanish (FACPCE): Competent and Versatile: How Professional Accountants in Business Drive Sustainable Success
Spanish (FACPCE): Competent and Versatile: How Professional Accountants in Business Drive Sustainable Success BROCHURE
Spanish (IFAC): 2014 IFAC Global SMP Survey: Executive Summary
Spanish (ICJCE):
IESBA Staff Q&A - Implementing the Code of Ethics—Part I
IESBA Staff Q&A - Implementing the Code of Ethics—Part II
Staff Q&A - Applying ISQC 1 Proportionately with the Nature and Size of a Firm
Staff Q&A - Applying ISAs Proportionately with the Size and Complexity of an Entity
Spanish (IMCP): Proposed International Standards on Auditing (ISAs), ISA 800 (Revised) and ISA 805 (Revised)
Spanish (INCP): Various IFAC newsletters, press releases
Spanish (UoZ): Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
Spanish (UoZ): 2014 Handbook of International Public Sector Accounting Pronouncements
Spanish (INCP): Proposed IFAC Member Compliance Program Strategy, 2016-2018