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 & CO
Lebanon DAHER & PARTNERS
Singapore C.S. CHOONG & CO
Europe Cyprus ECONOMIDES, FLORIDES, & PARTNERS
France - La Réunion ACE AUDIT
France CABINET MOSSELMANS & ASSOCIÉS
France J.B.AUDIT CONSEIL
France JPA
France JPA WANLIN GRELIER
France JPA LIMOGES
Germany RENTROP & PARTNER
Poland DOSSIER SP. z o.o.
Portugal CARLOS TEIXEIRA, NOE GOMES & ASSOCIADOS, SROC, LDA
Romania JPA AUDIT & CONSULTANTA
Spain BOVE MONTERO Y ASSOCIADOS
The Netherlands VAN NOORT GASSLER & CO
United Kingdom BOURNER BULLOCK
Latam Chile J & A AUDITORES CONSULTORES
Guatemala HIGH-QUALITY SOLUTIONS

Contact us for a free consultation

Contact us and speak to a partner.

Forum of firms Chartered Tax Advisers