IFAC

International Federation of Accountants (IFAC) is the global body for the professional accountancy organizations (PAOs). IFAC’s Statements of Membership Obligations (SMOs) and other requirements provide a common framework of excellence for the PAOs. Since 2016, CPA Afghanistan is using the IFAC SMO self-assessment and SMO Action Plan (updated in November 2017). IFAC Staff is updated about the progress of CPA Afghanistan on regular basis, including presentation to the Compliance Advisory Panel in April 2017. CPA