Particular Chapter

ACCOUNTING & AUDITING DIVISION

International Accounting and

Auditing Committee

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COMMITTEE ACTION PLAN

About the 
International Accounting and Auditing Committee

Our activities focus on--

The accounting, auditing and regulation of foreign entities whose financial statements are used in the US, including the foreign subsidiaries or affiliates of US entities.

The accounting and reporting of financial statements prepared for use in other countries, including the US subsidiaries of foreign entities.

The process of harmonization and convergence of accounting and auditing standards around the globe.

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What we do:

Our principal objective is to have a more informed membership, and contribute our voice to the formulation of international standards and policy.

This Committee is involved in the following technical and educational activities:

Monitoring the final releases, proposals and agenda of the organizations concerned with the development, application and regulation of professional standards affecting international practice, such as:

  • International Accounting Standards Board (IASB)
  • International Financial Reporting Interpretations Committee (IFRIC)
  • International Federation of Accountants (IFAC)
  • International Auditing and Assurance Standards Board (IAASB)
  • Financial Accounting Standards Board (FASB) (with respect to the IASB - FASB convergence project)
  • Securities and Exchange Commission (SEC)
  • Public Company Accounting Oversight Board (PCAOB)
  • AICPA International Practice Task Force (IPTF)
  • European Union (EU)
  • Regional and other country organizations

The committee also takes part in:

  • Responding to proposals issued by these organizations that directly affect global accounting and auditing practice, and the subsidiaries and affiliates of international entities
  • Answering technical questions from State Society members
  • Discussing current practice problems
  • Holding an annual conference or evening technical session
  • Affording the opportunity to author articles for The CPA Journal and The Trusted Professional
  • Maintaining liaisons with appropriate committees of the NYCPA, AICPA and other state societies

Who should join:

Members in public practice, CFO's, controllers, regulators, academics, and analysts who -

  • Have experience or are involved with the accounting, auditing and reporting of foreign entities
  • Want to be up-to-date with regulatory and professional matters that directly affect foreign entities
  • Want to share problems and solutions
  • Want to actively participate in committee meetings and Society affairs

Committee Members

To view a member's contact information, click on the member's name.

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