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
Kazakhstan Audit Garant
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 aCéa
France Bourdale Dufau Audit & Conseil
France Cabinet Mosselmans & Associés
France J.B Audit Conseil
France JPA
France JPA Wanlin Grelier
France Sorecob
Germany Breiler & Schnabl OHG
Germany Rentrop & Partner KG/JPA Audit AG
Hungary JPA Contax Kft
Italy JPA Milano
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
Russia Rufaudit
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

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