Requirements to Join the International Federation of Accountants

Al-Fateh Al-Amin Abd al Rahim El-Faki

doi:doi:10.11648/j.jfa.20221004.12

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Requirements to Join the International Federation of Accountants

Al-Fateh Al-Amin Abd al Rahim El-Faki

Published in Journal of Finance and Accounting (Volume 10, Issue 4)

Received: 15 February 2022 Accepted: 4 March 2022 Published: 28 September 2022

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Abstract

The study dealt with the requirements for joining the International Federation of Accountants. The problem of the study was that Sudan did not obtain membership of the International Federation of Accountants until today, and the problem was formulated by several questions, including what are the types of membership that can be acquired when joining the International Federation of Accountants? What are the requirements to join the International Federation of Accountants? How can these requirements be achieved in practice? The study aimed to clarify the obligations of membership to join the International Federation of Accountants, as well as try to develop a methodology that can be followed to meet the requirements of joining. In order to achieve this end, the researcher followed the deductive approach by formulating the study questions, and he also followed the inductive approach when formulating the study problem. Several results have been reached, most notably that the law regulating the accounting and auditing profession in its current state complies with the requirements set by the Constitution of the International Federation of Accountants in the second section of Article One, and among the most prominent recommendations of the study is the adoption of the International Standard for Quality Control No. (220) and the need to implement membership obligations by developing an action plan to meet these requirements.

Published in	Journal of Finance and Accounting (Volume 10, Issue 4)
DOI	10.11648/j.jfa.20221004.12
Page(s)	185-195
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2022. Published by Science Publishing Group

Keywords

IFRS, GAAP, IFAC, Professional Councils

References

[1]	Republic of Sudan, Law of the Council of Certified Public Accountants for the year 1988.
[2]	Republic of Sudan, Tax Office, Income Tax Regulations for the year 1987, amended for the year 1986.
[3]	Republic of Sudan, Law regulating the accounting and auditing profession for the year 2004.
[4]	El-Faki, Al-Fateh Al-Amin, The Impact of the Law Regulating the Accounting and Auditing Profession in Developing Scientific and Professional Performance in Sudan, The Arab Journal for Administrative and Economic Studies, Issue 1, January 2013, Saudi Arabia kingdom.
[5]	International Federation of Accountants "Establishing and Development Professional Accountancy Body", Second Edition, November 2007.
[6]	International Auditing and Assurance Standards Board: Quality control for Audit work, International standards on Auditing No. 220.
[7]	IFAC. IASB, Frame work for international education standards for professional accountant, December 2009.
[8]	International Federation of Accountants HANDBOOK OF INTERNATIONAL DUCATION RONOUNCEMENTS 2009 EDITION.
[9]	International Federation of Accountant, Constitution, 2014.
[10]	International Federation of Accountant, Bylaws, 2014.
[11]	IFAC, Statements of membership obligations, 2007.

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APA Style

Al-Fateh Al-Amin Abd al Rahim El-Faki. (2022). Requirements to Join the International Federation of Accountants. Journal of Finance and Accounting, 10(4), 185-195. https://doi.org/10.11648/j.jfa.20221004.12

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ACS Style

Al-Fateh Al-Amin Abd al Rahim El-Faki. Requirements to Join the International Federation of Accountants. J. Finance Account. 2022, 10(4), 185-195. doi: 10.11648/j.jfa.20221004.12

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AMA Style

Al-Fateh Al-Amin Abd al Rahim El-Faki. Requirements to Join the International Federation of Accountants. J Finance Account. 2022;10(4):185-195. doi: 10.11648/j.jfa.20221004.12

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@article{10.11648/j.jfa.20221004.12,
  author = {Al-Fateh Al-Amin Abd al Rahim El-Faki},
  title = {Requirements to Join the International Federation of Accountants},
  journal = {Journal of Finance and Accounting},
  volume = {10},
  number = {4},
  pages = {185-195},
  doi = {10.11648/j.jfa.20221004.12},
  url = {https://doi.org/10.11648/j.jfa.20221004.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20221004.12},
  abstract = {The study dealt with the requirements for joining the International Federation of Accountants. The problem of the study was that Sudan did not obtain membership of the International Federation of Accountants until today, and the problem was formulated by several questions, including what are the types of membership that can be acquired when joining the International Federation of Accountants? What are the requirements to join the International Federation of Accountants? How can these requirements be achieved in practice? The study aimed to clarify the obligations of membership to join the International Federation of Accountants, as well as try to develop a methodology that can be followed to meet the requirements of joining. In order to achieve this end, the researcher followed the deductive approach by formulating the study questions, and he also followed the inductive approach when formulating the study problem. Several results have been reached, most notably that the law regulating the accounting and auditing profession in its current state complies with the requirements set by the Constitution of the International Federation of Accountants in the second section of Article One, and among the most prominent recommendations of the study is the adoption of the International Standard for Quality Control No. (220) and the need to implement membership obligations by developing an action plan to meet these requirements.},
 year = {2022}
}

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TY  - JOUR
T1  - Requirements to Join the International Federation of Accountants
AU  - Al-Fateh Al-Amin Abd al Rahim El-Faki
Y1  - 2022/09/28
PY  - 2022
N1  - https://doi.org/10.11648/j.jfa.20221004.12
DO  - 10.11648/j.jfa.20221004.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 185
EP  - 195
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20221004.12
AB  - The study dealt with the requirements for joining the International Federation of Accountants. The problem of the study was that Sudan did not obtain membership of the International Federation of Accountants until today, and the problem was formulated by several questions, including what are the types of membership that can be acquired when joining the International Federation of Accountants? What are the requirements to join the International Federation of Accountants? How can these requirements be achieved in practice? The study aimed to clarify the obligations of membership to join the International Federation of Accountants, as well as try to develop a methodology that can be followed to meet the requirements of joining. In order to achieve this end, the researcher followed the deductive approach by formulating the study questions, and he also followed the inductive approach when formulating the study problem. Several results have been reached, most notably that the law regulating the accounting and auditing profession in its current state complies with the requirements set by the Constitution of the International Federation of Accountants in the second section of Article One, and among the most prominent recommendations of the study is the adoption of the International Standard for Quality Control No. (220) and the need to implement membership obligations by developing an action plan to meet these requirements.
VL  - 10
IS  - 4
ER  -

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Author Information

Al-Fateh Al-Amin Abd al Rahim El-Faki

Accounting Department, Kassala University, Kassala, Sudan

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Plain Text BibTeX RIS

APA Style

Al-Fateh Al-Amin Abd al Rahim El-Faki. (2022). Requirements to Join the International Federation of Accountants. Journal of Finance and Accounting, 10(4), 185-195. https://doi.org/10.11648/j.jfa.20221004.12

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ACS Style

Al-Fateh Al-Amin Abd al Rahim El-Faki. Requirements to Join the International Federation of Accountants. J. Finance Account. 2022, 10(4), 185-195. doi: 10.11648/j.jfa.20221004.12

Copy | Download

AMA Style

Al-Fateh Al-Amin Abd al Rahim El-Faki. Requirements to Join the International Federation of Accountants. J Finance Account. 2022;10(4):185-195. doi: 10.11648/j.jfa.20221004.12

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@article{10.11648/j.jfa.20221004.12,
  author = {Al-Fateh Al-Amin Abd al Rahim El-Faki},
  title = {Requirements to Join the International Federation of Accountants},
  journal = {Journal of Finance and Accounting},
  volume = {10},
  number = {4},
  pages = {185-195},
  doi = {10.11648/j.jfa.20221004.12},
  url = {https://doi.org/10.11648/j.jfa.20221004.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20221004.12},
  abstract = {The study dealt with the requirements for joining the International Federation of Accountants. The problem of the study was that Sudan did not obtain membership of the International Federation of Accountants until today, and the problem was formulated by several questions, including what are the types of membership that can be acquired when joining the International Federation of Accountants? What are the requirements to join the International Federation of Accountants? How can these requirements be achieved in practice? The study aimed to clarify the obligations of membership to join the International Federation of Accountants, as well as try to develop a methodology that can be followed to meet the requirements of joining. In order to achieve this end, the researcher followed the deductive approach by formulating the study questions, and he also followed the inductive approach when formulating the study problem. Several results have been reached, most notably that the law regulating the accounting and auditing profession in its current state complies with the requirements set by the Constitution of the International Federation of Accountants in the second section of Article One, and among the most prominent recommendations of the study is the adoption of the International Standard for Quality Control No. (220) and the need to implement membership obligations by developing an action plan to meet these requirements.},
 year = {2022}
}

Copy | Download

TY  - JOUR
T1  - Requirements to Join the International Federation of Accountants
AU  - Al-Fateh Al-Amin Abd al Rahim El-Faki
Y1  - 2022/09/28
PY  - 2022
N1  - https://doi.org/10.11648/j.jfa.20221004.12
DO  - 10.11648/j.jfa.20221004.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 185
EP  - 195
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20221004.12
AB  - The study dealt with the requirements for joining the International Federation of Accountants. The problem of the study was that Sudan did not obtain membership of the International Federation of Accountants until today, and the problem was formulated by several questions, including what are the types of membership that can be acquired when joining the International Federation of Accountants? What are the requirements to join the International Federation of Accountants? How can these requirements be achieved in practice? The study aimed to clarify the obligations of membership to join the International Federation of Accountants, as well as try to develop a methodology that can be followed to meet the requirements of joining. In order to achieve this end, the researcher followed the deductive approach by formulating the study questions, and he also followed the inductive approach when formulating the study problem. Several results have been reached, most notably that the law regulating the accounting and auditing profession in its current state complies with the requirements set by the Constitution of the International Federation of Accountants in the second section of Article One, and among the most prominent recommendations of the study is the adoption of the International Standard for Quality Control No. (220) and the need to implement membership obligations by developing an action plan to meet these requirements.
VL  - 10
IS  - 4
ER  -

Copy | Download