Civic Intelligence

Forum of Firms

EIN 14-1858441 • 501(c)6 • New York, NY

Profile

The public interest objective of the forum is to promote consistent and high quality standards of financial reporting and auditing practices world-wide. The forum brings together firms which perform transnational audits and involves them closely with ifac's activities thereby supporting ifac's public interest purpose.

529 Fifth Avenue 6th FloorNew York, NY 10017

www.forumoffirms.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.79x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.27x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Net Margin

31st percentile

-0.3%

Higher net margin than 31% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$368,728

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Asset Growth

99th percentile

260%

Faster asset growth than 99% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

7.5%

Faster revenue growth than 56% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$6,780,609

Up $4,897,214 (+260%) from 2023

Liabilities

Up

$5,339,867

Up $4,965,926 (+1328%) from 2023

Net Assets

Down

$1,440,742

Down $68,712 (-4.6%) from 2023

Operations
Liabilities / Revenue37th percentileNet Margin31st percentile

Revenue

Up

$19,979,929

Up $1,395,340 (+7.5%) from 2023

Expenses

Up

$20,048,641

Up $1,393,211 (+7.5%) from 2023

Net Income

Up

-$68,712

Up $2,129 (+3.0%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth99th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,424,940Liabilities 2010: $2,273,888Net Assets 2010: $151,0522010Assets 2011: $290,145Liabilities 2011: $168,740Net Assets 2011: $121,4052011Assets 2012: $423,726Liabilities 2012: $266,635Net Assets 2012: $157,0912012Assets 2013: $2,990,934Liabilities 2013: $2,710,013Net Assets 2013: $280,9212013Assets 2014: $3,190,280Liabilities 2014: $2,784,781Net Assets 2014: $405,4992014Assets 2015: $688,686Liabilities 2015: $185,498Net Assets 2015: $503,1882015Assets 2016: $744,734Liabilities 2016: $237,477Net Assets 2016: $507,2572016Assets 2017: $1,101,323Liabilities 2017: $473,707Net Assets 2017: $627,6162017Assets 2018: $929,418Liabilities 2018: $252,634Net Assets 2018: $676,7842018Assets 2019: $903,980Liabilities 2019: $276,930Net Assets 2019: $627,0502019Assets 2020: $1,186,055Liabilities 2020: $204,584Net Assets 2020: $981,4712020Assets 2021: $4,418,679Liabilities 2021: $3,092,407Net Assets 2021: $1,326,2722021Assets 2022: $1,911,867Liabilities 2022: $331,572Net Assets 2022: $1,580,2952022Assets 2023: $1,883,395Liabilities 2023: $373,941Net Assets 2023: $1,509,4542023Assets 2024: $6,780,609Liabilities 2024: $5,339,867Net Assets 2024: $1,440,7422024

Highlighted filing

2024

Assets$6,780,609
Liabilities$5,339,867
Net Assets$1,440,742
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MRevenue 2010: $8,827,206Expenses 2010: $8,931,971Net Income 2010: -$104,7652010Revenue 2011: $9,797,405Expenses 2011: $9,827,052Net Income 2011: -$29,6472011Revenue 2012: $10,194,962Expenses 2012: $10,159,276Net Income 2012: $35,6862012Revenue 2013: $10,764,725Expenses 2013: $10,640,895Net Income 2013: $123,8302013Revenue 2014: $11,229,676Expenses 2014: $11,105,098Net Income 2014: $124,5782014Revenue 2015: $11,602,415Expenses 2015: $11,504,726Net Income 2015: $97,6892015Revenue 2016: $11,955,254Expenses 2016: $11,951,185Net Income 2016: $4,0692016Revenue 2017: $12,542,614Expenses 2017: $12,422,255Net Income 2017: $120,3592017Revenue 2018: $12,484,192Expenses 2018: $12,435,024Net Income 2018: $49,1682018Revenue 2019: $12,557,559Expenses 2019: $12,607,293Net Income 2019: -$49,7342019Revenue 2020: $12,565,133Expenses 2020: $12,210,712Net Income 2020: $354,4212020Revenue 2021: $12,591,914Expenses 2021: $12,247,113Net Income 2021: $344,8012021Revenue 2022: $12,655,848Expenses 2022: $12,401,825Net Income 2022: $254,0232022Revenue 2023: $18,584,589Expenses 2023: $18,655,430Net Income 2023: -$70,8412023Revenue 2024: $19,979,929Expenses 2024: $20,048,641Net Income 2024: -$68,7122024

Highlighted filing

2024

Revenue$19,979,929
Expenses$20,048,641
Net Income-$68,712
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$6,780,609
Liabilities
$5,339,867
Net assets
$1,440,742
Revenue
$19,979,929
Expenses
$20,048,641
Net income
-$68,712
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.78$5.34$1.44$20.0$20.0$0.07
2023Summary only. Only limited summary data is available for this year.$1.88$0.37$1.51$18.6$18.7$0.07
2022Summary only. Only limited summary data is available for this year.$1.91$0.33$1.58$12.7$12.4$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$3.09$1.33$12.6$12.2$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.20$0.98$12.6$12.2$0.35
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.28$0.63$12.6$12.6$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.25$0.68$12.5$12.4$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.47$0.63$12.5$12.4$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.24$0.51$12.0$12.0$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.19$0.50$11.6$11.5$0.10
2014Detailed filing. Detailed filing data is available for this year.$3.19$2.78$0.41$11.2$11.1$0.12
2013Summary only. Only limited summary data is available for this year.$2.99$2.71$0.28$10.8$10.6$0.12
2012Summary only. Only limited summary data is available for this year.$0.42$0.27$0.16$10.2$10.2$0.04
2011Summary only. Only limited summary data is available for this year.$0.29$0.17$0.12$9.80$9.83$0.03
2010Summary only. Only limited summary data is available for this year.$2.42$2.27$0.15$8.83$8.93$0.10
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 8, 2020
Return Version
2019v5.1
Gross Receipts
$12,557,559
Mission and Program Overview

Mission

The public interest objective of the forum is to promote consistent and high quality standards of financial reporting and auditing practices world-wide. The forum brings together firms which perform transnational audits and involves them closely with ifac's activities thereby supporting ifac's mission which states that: "ifac serves the public interest by: contributing to and supporting high-quality international standards, helping to build and encouraging strong professional accountancy organizations, accounting firms, and high-quality practices by professional accountants; and speaking on public interest issues".

The public interest objective of the forum is to promote consistent and high quality standards of financial reporting and auditing practices world-wide. The forum brings together firms which perform transnational audits and involves them closely with ifac's activities thereby supporting ifac's public interest purpose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$871,719$894,812▲ $23,093
Accounts Receivable$57,699$9,168▼ $48,531
Total Assets$929,418$903,980▼ $25,438
Liabilities
Other Liabilities$227,634$244,207▲ $16,573
Accounts Payable and Accrued Expenses$25,000$29,500▲ $4,500
Deferred Revenue$0$3,223▲ $3,223
Total Liabilities$252,634$276,930▲ $24,296
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$676,784$627,050▼ $49,734
Total Net Assets Fund Balance$676,784$627,050▼ $49,734
Total Liabilities and Net Assets / Fund Balance$929,418$903,980▼ $25,438
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleBaseTotal
Brian SmithSecretary$78,016$78,016

Board Members and Trustees

NameTitle
David IsherwoodChair
Sam BurkeChairman-tac
Barry NaikDeputy Director
Sylvia TsenExecutive Director
Andrew CollierExec Committee
Bettina CassegrainExec Committee
Chris SmithExec Committee
Christine AlbrechtExec Committee
David ChittyExec Committee
Don ZimmermanExec Committee
Ed FoxExec Committee
Gill SpaulExec Committee
Jean-luc BarletExec Committee
Laura TaylorExec Committee
Mohammed YaqoobExec Committee
Pablo San MartinExec Committee
Paul WinrowExec Committee
Rod DevlinExec Committee
Sean LagerExec Committee
Sheri AndersonExec Committee
Stewart DunneExec Committee
Sue AlmondExec Committee
Susana MartinezExec Committee
Victor OliveiraExec Committee
Wally GregoryExec Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$12,542,762
Program Service Revenue
$0
Investment Income
$14,797
Other Revenue
$0
Change in Net Assets
$-49,734

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,557,559
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$12,557,559
Total Revenue per Form 990
$12,557,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,607,293
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$78,016
Fees for Services Legal---$67,796
Fees for Services Accounting---$32,930
Other Expenses---$2,452
Total Functional Expenses$0$0$0$12,607,293

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,607,293
Total Expenses per Audited Statements$12,607,293
Total Expenses per Form 990$12,607,293
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
DUE TO INT'L FEDERATION OF ACCOUNTANTS$244,207
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Membership in the forum is open to networks and firms of all sizes that conduct, or have an interest in conducting, transnational audits; promote the consistent application of high-quality audit practices and standards worldwide; support convergence of national audit standards with the international standards on auditing (isas); and commit to meeting the forum's membership obligations. The forum's membership obligations require that members: - 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. Membership to the forum can be found at www.forumoffirms.org”

Form 990, Part VI, Section A, Line 7A

“The transnational auditors committee (tac) is the executive arm of the forum and a committee of ifac and, therefore, provides the official linkage between the forum and ifac. In accordance and as prescribed by the forum's constitution, the composition of the tac shall reflect the membership of the forum. The allocation of representation on the tac shall be reviewed by the tac for recommendation to and approval by the forum and the ifac board. Tac representatives (one of whom shall be the chair) are appointed in accordance with section 36 of the forum's constitution and the provisions of section 25.1.g of the ifac by-laws.”

Form 990, Part VI, Section A, Line 7B

“The tac recommends to the annual meeting of the forum for its approval: - proposals for policy and strategic initiatives, including proposed work plans and estimates for total costs for the following year; - the annual allocation of the financial contributions to be paid by members including any contributions required regarding the cost of claims; - the annual report and accounts of the forum; - the forum's operating procedures and any amendments thereto; and - any other matters reserved under the terms of the forum's constitution for decision or approval by the members. Further, the tac recommends to the annual meeting of the forum for its approval and subsequent recommendation for its approval to the ifac board: - amendments to the forum's constitution including the forum's membership obligations; - changes to the basis for the allocation of voting rights at annual and special meetings of the forum; and - changes to the basis for the allocation of representatives on the tac.”

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“Public can access these documents listed in the organization's web site at www.forumoffirms.org (governing documents only).”

Filing and Contact Details

Filer

Filer Name
Forum of Firms
EIN
14-1858441
Phone
2122869344
Address
529 FIFTH AVENUE 6TH FLOOR, NEW YORK, NY 10017

Signing Officer

Name
Barry Naik
Title
Director
Phone
2122869344
Signed
2020-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry Naik
Formed
2002
Legal Domicile
Ny
Voting Board Members
22
Independent Board Members
22
Employees
0
Volunteers
32

Preparer

Firm
Citrin Cooperman & Co Llp
Address
709 WESTCHESTER AVENUE, WHITE PLAINS, NY 10604
Preparer
Barbara Lane CPA
Phone
9149492990
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The forum of firms has an audit committee, which oversees the audit. There was no change in the oversight procedures.”

Raw XML AppendixShowing 400 of 513 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025000
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt029500
IRS990/AccountsReceivableGrp/BOYAmt057699
IRS990/AccountsReceivableGrp/EOYAmt09168
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PUBLIC INTEREST OBJECTIVE OF THE FORUM IS TO PROMOTE CONSISTENT AND HIGH QUALITY STANDARDS OF FINANCIAL REPORTING AND AUDITING PRACTICES WORLD-WIDE. THE FORUM BRINGS TOGETHER FIRMS WHICH PERFORM TRANSNATIONAL AUDITS AND INVOLVES THEM CLOSELY WITH IFAC'S ACTIVITIES THEREBY SUPPORTING IFAC'S PUBLIC INTEREST PURPOSE.
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum02122869344
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0529 FIFTH AVENUE 6TH FLOOR
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd010017
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/BOYAmt0871719
IRS990/CashNonInterestBearingGrp/EOYAmt0894812
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt012542762
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt014797
IRS990/CYOtherExpensesAmt012607293
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-49734
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt012607293
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt012557559
IRS990/DecisionsSubjectToApprovaInd01
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IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt03223
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0FOR 2019, A SIGNIFICANT UNDERTAKING WAS THE APRIL MEETING IN TOKYO ORGANIZED IN SUPPORT OF INCREASING FOF STAKEHOLDER OUT-REACH IN THE IMPORTANT A-PAC REGION. CONNECTED WITH THE TOKYO MEETING THE FORUM OF FIRMS ORGANIZED AN IN-COUNTRY EVENT IN TOKYO WHICH OCCURRED AFTER THE MAIN FORUM OF FIRMS MEETING.APPROX 100 ATTENDEES WERE REGISTERED TO ATTEND THE IN-COUNTRY EVENT TOKYO EVENT WHICH WAS MORE THAN TWICE WHAT HAD BEEN PLANNED AND BUDGETED FOR BASED ON REGISTRATION FOR THE INAUGURAL JAPAN IN-COUNTRY EVENT IN JANUARY 2017. PLANNED ACTIVITY IN RUSSIA WAS POST-PONED IN RESPONSE TO PROFESSIONAL/REGULATORY DEVELOPMENTS INDICATING THAT DELAYING WOULD BE PRUDENT.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt032930
IRS990/FeesForServicesLegalGrp/TotalAmt067796
IRS990/FeesForServicesOtherGrp/TotalAmt078016
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/MissionDesc0THE PUBLIC INTEREST OBJECTIVE OF THE FORUM IS TO PROMOTE CONSISTENT AND HIGH QUALITY STANDARDS OF FINANCIAL REPORTING AND AUDITING PRACTICES WORLD-WIDE. THE FORUM BRINGS TOGETHER FIRMS WHICH PERFORM TRANSNATIONAL AUDITS AND INVOLVES THEM CLOSELY WITH IFAC'S ACTIVITIES THEREBY SUPPORTING IFAC'S PUBLIC INTEREST PURPOSE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0FOR BOTH THE APRIL (TOKYO) AND OCTOBER (LONDON) MEETINGS OF THE FORUM OF FIRMS, AN ADDITIONAL 'ELECTIVE' WAS ADDED BEFORE THE MAIN MEETINGS OFFERING FOCUSED CONSIDERATIONS ON THE IAASB QUALITY MANAGEMENT AND GROUP AUDITS PROJECTS WITH PARTICULAR EMPHASIS GIVEN TO CONSIDERATIONS ASSOCIATED WITH MID-TIER NETWORKS.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE FORUM OF FIRMS RECOGNIZES THE IMPORTANCE OF BROAD STAKEHOLDER ENGAGEMENT ON KEY TOPICS AND ISSUES RELATED TO SUPPORTING AND FURTHER ADVANCING AUDIT QUALITY. FOR 2019, THE FORM OF FIRMS HAD ENGAGEMENT AND PRESENTATIONS FROM THE: - JAPANESE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS - INTERNATIONAL FORUM OF INDEPENDENT AUDIT REGULATORS - HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS - AUSTRALIAN SECURITIES & INVESTMENTS COMMISSION - JAPANESE FINANCIAL SERVICES AGENCY - JAPANESE CERTIFIED PUBLIC ACCOUNTANTS AND AUDITING OVERSIGHT BOARD - TOKYO STOCK EXCHANGE, INC - MULTIPLE STANDARD SETTERS INCLUDING ELECTIVES (AS DISCUSSED UNDER 4B) IAASB, IESBA, IASB - INTERNATIONAL FEDERATION OF ACCOUNTANTS - INTERNATIONAL PANEL ON ACCOUNTANCY EDUCATION - INTERNATIONAL VALUATIONS STANDARDS COUNCIL - UK FINANCIAL REPORTING COUNCIL - HAUT CONSEIL DU COMMISSARIAT AUX COMPTES - EUROPEAN LEGISLATIVE SPECIALIST - ACCOUNTANCY EUROPEOTHER TOPIC AREAS ENGAGED ON BY THE FORUM OF FIRMS WERE: - UPDATES ON DEVELOPMENTS WITH JAPANESE CORPORATE GOVERNANCE AND INTEGRATED REPORTING - PANEL SESSIONS COVERING: - STATE OF THE PROFESSION ASIA-PACIFIC - SHARED AND JOINT AUDITS PRACTICAL AUDIT QUALITY INSIGHTS - FUTURE OF ASSURANCE - LATEST REGULATORY DEVELOPMENTS COVERING - CHINA - UK - GLOBAL
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE FORUM OF FIRM'S OBJECTIVE IS TO PROMOTE CONSISTENT AND HIGH-QUALITY STANDARDS OF FINANCIAL REPORTING AND AUDITING PRACTICES WORLDWIDEBRINGING TOGETHER FIRMS THAT PERFORM TRANSNATIONAL AUDITS AND INVOLVING THEM MORE CLOSELY WITH THE ACTIVITIES OF THE INTERNATIONAL FEDERATION OF ACCOUNTANTS (IFAC) IN AUDIT AND OTHER ASSURANCE-RELATED AREAS. THE FORUM OF FIRMS IS AN INDEPENDENT ASSOCIATION OF INTERNATIONAL NETWORKS OF FIRMS THAT PERFORM TRANSNATIONAL AUDITS. MEMBERS OF THE FORUM OF FIRMS MUST DEMONSTRATE THEIR COMMITMENT TO ADHERE TO AND PROMOTE THE CONSISTENT APPLICATION OF HIGH-QUALITY AUDIT PRACTICES WORLDWIDE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IN THE FORUM IS OPEN TO NETWORKS AND FIRMS OF ALL SIZES THAT CONDUCT, OR HAVE AN INTEREST IN CONDUCTING, TRANSNATIONAL AUDITS; PROMOTE THE CONSISTENT APPLICATION OF HIGH-QUALITY AUDIT PRACTICES AND STANDARDS WORLDWIDE; SUPPORT CONVERGENCE OF NATIONAL AUDIT STANDARDS WITH THE INTERNATIONAL STANDARDS ON AUDITING (ISAS); AND COMMIT TO MEETING THE FORUM'S MEMBERSHIP OBLIGATIONS. THE FORUM'S MEMBERSHIP OBLIGATIONS REQUIRE THAT MEMBERS: - 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. MEMBERSHIP TO THE FORUM CAN BE FOUND AT WWW.FORUMOFFIRMS.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRANSNATIONAL AUDITORS COMMITTEE (TAC) IS THE EXECUTIVE ARM OF THE FORUM AND A COMMITTEE OF IFAC AND, THEREFORE, PROVIDES THE OFFICIAL LINKAGE BETWEEN THE FORUM AND IFAC. IN ACCORDANCE AND AS PRESCRIBED BY THE FORUM'S CONSTITUTION, THE COMPOSITION OF THE TAC SHALL REFLECT THE MEMBERSHIP OF THE FORUM. THE ALLOCATION OF REPRESENTATION ON THE TAC SHALL BE REVIEWED BY THE TAC FOR RECOMMENDATION TO AND APPROVAL BY THE FORUM AND THE IFAC BOARD. TAC REPRESENTATIVES (ONE OF WHOM SHALL BE THE CHAIR) ARE APPOINTED IN ACCORDANCE WITH SECTION 36 OF THE FORUM'S CONSTITUTION AND THE PROVISIONS OF SECTION 25.1.G OF THE IFAC BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TAC RECOMMENDS TO THE ANNUAL MEETING OF THE FORUM FOR ITS APPROVAL: - PROPOSALS FOR POLICY AND STRATEGIC INITIATIVES, INCLUDING PROPOSED WORK PLANS AND ESTIMATES FOR TOTAL COSTS FOR THE FOLLOWING YEAR; - THE ANNUAL ALLOCATION OF THE FINANCIAL CONTRIBUTIONS TO BE PAID BY MEMBERS INCLUDING ANY CONTRIBUTIONS REQUIRED REGARDING THE COST OF CLAIMS; - THE ANNUAL REPORT AND ACCOUNTS OF THE FORUM; - THE FORUM'S OPERATING PROCEDURES AND ANY AMENDMENTS THERETO; AND - ANY OTHER MATTERS RESERVED UNDER THE TERMS OF THE FORUM'S CONSTITUTION FOR DECISION OR APPROVAL BY THE MEMBERS. FURTHER, THE TAC RECOMMENDS TO THE ANNUAL MEETING OF THE FORUM FOR ITS APPROVAL AND SUBSEQUENT RECOMMENDATION FOR ITS APPROVAL TO THE IFAC BOARD: - AMENDMENTS TO THE FORUM'S CONSTITUTION INCLUDING THE FORUM'S MEMBERSHIP OBLIGATIONS; - CHANGES TO THE BASIS FOR THE ALLOCATION OF VOTING RIGHTS AT ANNUAL AND SPECIAL MEETINGS OF THE FORUM; AND - CHANGES TO THE BASIS FOR THE ALLOCATION OF REPRESENTATIVES ON THE TAC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PUBLIC CAN ACCESS THESE DOCUMENTS LISTED IN THE ORGANIZATION'S WEB SITE AT WWW.FORUMOFFIRMS.ORG (GOVERNING DOCUMENTS ONLY).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORUM OF FIRMS HAS AN AUDIT COMMITTEE, WHICH OVERSEES THE AUDIT. THERE WAS NO CHANGE IN THE OVERSIGHT PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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