WHAT IS THE FORUM OF FIRMS ?
Formally established in 2002, the Forum of Firms (FOF) is an association of international networks of accounting firms that perform audits of financial statements that are or may be used across national borders. Members of the Forum voluntarily agree to meet certain requirements as detailed in the FOF Constitution. Commitment to the obligations of membership in the Forum contributes to raising the standards of the international practice of auditing in the interest of users of the profession's services
The FOF conducts its business primarily through the Transnational Auditors Committee (TAC), an IFAC committee whose members have been nominated by the members of the Forum


WHAT ARE THE OBLIGATIONS OF THE MEMBERS OF THE FoF?

Maintenance of appropriate quality control standards in accordance with International Standards on Quality Control (see ISQC1 attached) issued by IAASB.
Policies and methodologies for the conduct of such audits are based, on the International Standards on Auditing (ISA)
Policies and methodologies conform to the IFAC Code of Ethics for professional Accountants and national codes of ethics.
Procedures organising the application/the follow up/the control/ and the internal development of the projects at the network level.
Presentation of an annual report attesting to the respect of these obligations and description of controls implemented by the network.

These obligations only concern the legal audit services and more particularly those implied in a transnational dimension (a network auditing structures of a same group located in different countries).


JPA INTERNATIONAL’s member firms involved in transnational audit
 
ZONE COUNTRY MEMBER NAME
ASIA CHINA Ng, Suen, Lau C.P.A Ltd
  LEBANON Daher & Partners
  SINGAPORE C.S Choong & Co
  TURKEY Arkan & Ergin
AFRIQUE LA REUNION ACE Audit
EUROPE BELGIUM SPRL Van Cauter Saeys & Co
  CYPRUS Economides, Florides & Partners
  GERMANY Breiler & Schnabl OHG
  GERMANY Rentrop & Partner
  IRELAND JPA Brenson Lawlor
  POLAND DOSSIER SP. Z o.o.
  PORTUGAL Carlos Teixeira, Noe Gomes & Associados, SROC, LDA
  PORTUGAL

Paula Saraiva & Manuel Pereira, SROC

  ROMANIA

JPA Audit & Consultanta

  RUSSIA Rufaudit
  SPAIN

Bove Montero & Associados

  SPAIN

Martinez Comin Auditores S.L

  THE NETHERLANDS Van Noort Gassler & Co
  UNITED KINGDOM Bourner Bullock
  FRANCE Bourdale Dufau Audit & Conseil
  FRANCE Cabinet Mosselmans & Associés
  FRANCE J.B Audit Conseil
  FRANCE JPA
  FRANCE JPA Wanlin Grelier
  FRANCE JPA Limoges
     

• More about the Forum of Firms : http://www.ifac.org/Forum_of_Firms