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PER UN PAESE MIGLIORE 21/22/23 OTTOBRE 2010 MOSTRA D’OLTREMARE/NAPOLI SECONDO CONGRESSO NAZIONALE DEI DOTTORI PER UN PAESE MIGLIORE 21/22/23 OTTOBRE 2010 MOSTRA D’OLTREMARE/NAPOLI SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI FCM and IFAC Small and Medium Practices Committee: An Important Relationship Sylvie Voghel Chair, IFAC SMP Committee

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI AGENDA • Importance of SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI AGENDA • Importance of SMEs and SMPs • IFAC SMP Committee • IFAC Acknowledged Accountancy Groupings • FCM and IFAC SMP Committee Partnership 2

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IMPORTANCE OF SMEs AND SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IMPORTANCE OF SMEs AND SMPs • Health of SME sector is public interest priority • SMEs hold key to sustainable economic recovery • Accountancy profession has key role to play • SMPs can help SMEs perform and conform • SMPs confronted with unprecedented challenges • operational, regulatory, market 3

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • Helping member bodies to help their SMPs • Building capacity of SMPs to support SMEs • Origins in 2000: committee from Jan. 1 2006 • 18 members (8 from FCM member bodies) • Resources • One technical manager (2 from Dec. 1, 2010) • 0. 3 director (from June 1, 2010) • $900 k budget for 2011 4

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • Central role implementing SMP Review recommendations • Responsibility for monitoring implementation and reporting to IFAC Board • Successful implementation of recommendations depends on • Collaboration (IFAC, member bodies, regional bodies etc. ) • Shared responsibility • Increased engagement with SMPs and SMEs • New Terms of Reference • New and revised objectives • Strategy and Work Plan for 2011 -2014 5

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • Strategic Objectives and Services (1) • Input to IFAC’s policy-making process and participate in its regulatory dialogue so as to ensure that SMP and SME issues are fully considered • European Commission Green Paper on Audit Policy 6

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • Strategic Objectives and Services (2) • Help to shape the form and content of international standards so as to ensur their stability, relevance, and proportionality to SMEs and SMPs • Monitor and assist SMP representation • International Standards on Auditing (IAASB), Code of Ethics (IESBA), IFRS for SMEs (IASB). . 7

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • Strategic Objectives and Services (3) • Provide and promote practical support to SMPs so as to enhance their abilit provide high quality and relevant professional services to their clients • High quality and free to download Guide to Using ISAs in the Audits of SMEsed. , Oct. 2010) (2 nd Guide to Quality Control for SMPsed. , July 2010) (2 nd Guide to Practice Management for(1 st ed. , June 2010) SMPs • Member bodies, firms, and regional bodies may use as is, adapt, extract from, translate, and reproduce (permission) 8

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • Strategic Objectives and Services (3 cont. ) • Web-based resources • International Center for SMPs at www. ifac. org/smp • IFACnet • Publications • News • Relevant links • Discussion board 9

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC SMP COMMITTEE • Strategic Objectives and Services (4) • Communicate the importance of the SME sector and the role SMPs can play supporting this crucial sector so as to enhance the visibility, voice and recogn of SMPs • The Role of SMPs in Providing Business Support to SMEs (April 2010) • Trusted and competent business advisers • Help position and equip SMPs 10

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC ACKNOWLEDGED ACCOUNTANCY GROUPINGS SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC ACKNOWLEDGED ACCOUNTANCY GROUPINGS • AAGs • Commonality of culture, sector, language, proximity, trade, etc. • Policy Statement • Establishes the criteria for acknowledgement • Specifies mutual obligations once acknowledged • Introduces an annual assessment / reporting framework • IFAC Board acknowledged FCM in September 2008 11

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC ACKNOWLEDGED ACCOUNTANCY GROUPINGS SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI IFAC ACKNOWLEDGED ACCOUNTANCY GROUPINGS • Assessment framework is basis for IFAC and AAG reporting on how mutual obligations are being met • Submit strategic plan highlighting areas of alignment to IFAC’s mission • Describe one or more specific activities in direct support of IFAC’s strategy and operational plan • Commitment to bring professional accountancy organizations (PAOs) that support IFAC’s mission into IFAC membership • Permit AAG President to attend IFAC Council meetings • Annual reporting 12

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI FCM AND IFAC SMP SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI FCM AND IFAC SMP COMMITTEE PARTNERSHIP • FCM is key strategic partner given its focus on SMPs and SMEs • FCM already represented on committee • How can FCM help SMP Committee help SMPs/SMEs? • Engagement of SMPs and SMEs • Make and encourage nominations to IFAC boards/Committees • Submit comment letters to IAASB, IESBA etc. • Promote and provide feedback on our strategy and work • Support IFAC SMP Forum, Istanbul, March 21 -22, 2011 • Help PAOs with SMP/SME focus gain IFAC membership 13

SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI CONCLUSION • THANK YOU! SECONDO CONGRESSO NAZIONALE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI CONCLUSION • THANK YOU! • www. ifac. org/smp 14