FINANCIAL AUDIT AND ACCOUNTING SUBCOMMITTEE (FAAS)
  • ABOUT FAAS
    • HISTORY
    • MEMBERS AND OBSERVERS
    • TERMS OF REFERENCE
    • WORK PLAN
    • ANNUAL MEETINGS
  • FINANCIAL ACCOUNTING
    • CASH BASIS
    • ACCRUAL BASIS
    • RULES-BASED vs PRINCIPLES-BASED
    • COMPLIANCE vs FAIR PRESENTATION
    • GENERAL PURPOSE vs SPECIAL PURPOSE
    • INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) >
      • CASH BASIS IPSAS
      • ACCRUAL BASIS IPSAS
  • FINANCIAL AUDITING
    • STANDARDS
    • GUIDANCE
  • DISCUSSION FORUM
  • FAAS SECRETARIAT
Members:

State Audit Institution of the United Arab Emirates (Chair)
​

Auditor General South Africa

Austrian Court of Audit

Bundesrechnungshof (Germany)

Comptroller and Auditor General of India

Cour des comptes (France)

European Court of Auditors

National Audit Office (United Kingdom)

Office of the Auditor General (Namibia)

Office of the Auditor General of Canada

Office of the Auditor General of Norway

State Audit Bureau (Kuwait)

Supreme State Audit Office (Cameroon)

Swedish National Audit Office

U.S Government Accountability Office
​


Observers:

AFROSAI-E

International Auditing and Assurance Standards Board (IAASB)

International Public Sector Accounting Standards Board (IPSASB)

INTOSAI Development Initiative (IDI)

Office of the Comptroller and Auditor General of Ireland
Proudly powered by Weebly
  • ABOUT FAAS
    • HISTORY
    • MEMBERS AND OBSERVERS
    • TERMS OF REFERENCE
    • WORK PLAN
    • ANNUAL MEETINGS
  • FINANCIAL ACCOUNTING
    • CASH BASIS
    • ACCRUAL BASIS
    • RULES-BASED vs PRINCIPLES-BASED
    • COMPLIANCE vs FAIR PRESENTATION
    • GENERAL PURPOSE vs SPECIAL PURPOSE
    • INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) >
      • CASH BASIS IPSAS
      • ACCRUAL BASIS IPSAS
  • FINANCIAL AUDITING
    • STANDARDS
    • GUIDANCE
  • DISCUSSION FORUM
  • FAAS SECRETARIAT