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
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
|ASIA||CHINA||Ng, Suen, Lau C.P.A Ltd|
|LEBANON||Daher & Partners|
|SINGAPORE||C.S Choong & Co|
|TURKEY||Arkan & Ergin|
|EUROPE||BELGIUM||SPRL Van Cauter Saeys & Co|
|BULGARIA||Jeliazkov Audit 2004 Ltd|
|CYPRUS||Economides, Florides & Partners|
|FRANCE||Bourdale Dufau Audit & Conseil|
|FRANCE||Cabinet Mosselmans & Associés|
|FRANCE||J.B Audit Conseil|
|FRANCE||JPA Wanlin Grelier|
|GERMANY||Breiler & Schnabl OHG|
|GERMANY||Rentrop & Partner KG/JPA Audit AG|
|HUNGARY||JPA Contax Kft|
|IRELAND||JPA Brenson Lawlor|
|LUXEMBURG||Van Cauter Snauwaert & Co|
|POLAND||Dossier Sp. z o.o.|
|PORTUGAL||Carlos Teixeira, Noé Gomes & Associadios, SROC, LDA|
|PORTUGAL||Paula Saraiva & Manuel Pereira, SROC|
|ROMANIA||JPA Audit & Consultanta SRL|
|SPAIN||Martinez Comin, Auditores S.L|
|SPAIN||Euroaudit Auditores S.A.|
|SPAIN||Bové Montero Y Asociados|
|THE NETHERLANDS||Van Noort Gassler & Co|
|UNITED KINGDOM||Bourner Bullock|
• More about the Forum of Firms : http://www.ifac.org/Forum_of_Firms
What our clients say
- "The audit itself was carried out with a professional, yet friendly approach, meeting the stringent deadlines required by our Group parent with ease."
- "I highly recommend Bourner Bullock to any firm seeking accountants in the United Kingdom."
- "The consensus was that you exceeded our expectations and we all learnt a great deal."
- "You may be interested to know that I have been associated with Bourner Bullock all my working life, that is in excess of forty years!"
- "Attention to detail has always been excellent, combined with a good understanding of my requirements and innovative solutions to potential problems."
- "The team is professional, responsive and a pleasure to deal with."
- "Your firm has always been a pleasure to deal with, efficient, approachable and business-minded"
- "Bourner Bullock have completed another years accounts for us and I'd just like to say thank you to the team"
- "I am very satisfied with the service provided by Bourner Bullock and am very happy to recommend the firm to other companies seeking excellent Chartered Accountants."