[PDF] Action Plan Developed by Conseil Supérieur de l’Ordre des Experts



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Action Plan Developed by Conseil Supérieur de l’Ordre des Experts

In accordance with the Decree of March 30th, 2012 and the Order of May 3rd, 2012, the Conseil Supérieur de l’Ordre des Experts-Comptables (CSOEC) has established mechanisms to review the quality of contractual audits and other specific engagements undertaken by its members



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ORDRE DES EXPERTS-COMPTABLES Conseil Supérieur Office of the Secretary PCAOB 1666 K Street, N W Washington DC 20006-2803 USA 13 December 2013 Re : Comments on PCAOB Rulemaking Docket Matter No 034 — Proposed Auditing Standards Regarding the Auditor's Report and the Auditor's Responsibilities Regarding Other Information Dear Sir or Madam,





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e année - 27 janvier 2021 - - 1,60 € ActuAlité

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Action Plan Developed by

-Comptables (CSOEC)

Page 1 of 27

BACKGROUND NOTE ON ACTION PLANS

SMO Action Plans are developed by IFAC Members and Associates to demonstrate fulfillment of IFAC Statements of Membership Obligations (SMOs). SMOs

require IFAC Members and Associates to support the adoption1 and implementation2 of international standards and other pronouncements issued by

independent standard-setting boards under the auspices of IFAC as well as by the International Accounting Standards Board (IASB); and to establish a Quality

Assurance (QA) review and Investigation and Disciplinary (I&D) systems.

IFAC Members and Associates conduct a self-assessment against the requirements of SMOs and identify areas where improvements are needed. Based on

the results of the assessment, Members and Associates develop a SMO Action Plan to (a) demonstrate how they fulfill the requirements of the SMOs and (b)

where some requirements are not yet addressed, to present plans towards their fulfillment.

SMO Action Plans are designed to be ever-green documents that provide a comprehensive description of the accountancy profession and its legislative and

regulatory environment in the jurisdiction as well as the actions undertaken by IFAC Members or Associates to support adoption and implementation of

international standards and best practices. Regular updates of the SMO Action Plans are required as part of the IFAC Member Compliance Program.

Use of Information

Please refer to the Disclaimer published on the Compliance Program website.

ACTION PLAN

IFAC Member: Experts-Comptables (CSOEC)

Approved by Governing Body: CSOEC President

Original Publish Date: December 2009

Last Updated: January 2019

Next Update: January 2022

Note: All past actions, as of the date of publication of this Action Plan, have been completed.

1 Adoption is concerned with the decision that international standards are appropriate for use in specific national financial reporting environments and with the actions necessary to effect those

decisions, including incorporation into national requirements or requiring the use of international standards through law. Adoption may include a process to review draft international standards,

translation, public exposure of proposed standards, approval, incorporation into national requirements as necessary, and promulgation of final standards, and, where applicable, a convergence process

to eliminate or minimize differences between international and national standards.

2 Implementation may include a process to build awareness of the adopted standards, provide relevant education and training, develop or disseminate implementation guidance and any other activities

that promote proper understanding and use of the standards in practice.

Action Plan Developed by

-Comptables (CSOEC)

Page 2 of 27

Glossary

AMF Autorité des Marchés Financiers

CFPC Centre de Formation de la Profession Comptable, CPD Center for OEC Members and Trainees

CPD Continuing Professional Development

CNCC Compagnie nationale des commissaires aux comptes

DEC Expertise Comptable

DIPAC

EC European Commission

EFRAG European Financial Advisory Group

EGAOB European Group of Auditors' Oversight Bodies

EU European Union

FEE Federation of European Accountants

H3C Haut Conseil pour le Commissariat aux Comptes

IES International Education Standards

IFRS International Financial Reporting Standards

IASB International Accounting Standards Board

IAASB International Auditing and Assurance Standards Board IASCF International Accounting Standards Committee Foundation IPSAS International Public Sector Accounting Standards IPSASB International Public Sector Accounting Standards Board IRE

ISA International Standard on Auditing

ISAE International Standards on Assurance Engagements ISRE International Standards on Review Engagements ISQC 1 International Standard on Quality Control 1

OEC Ordre des Experts-Comptables

QA Quality Assurance

SMPs Small and Medium Practices

Action Plan Developed by

-Comptables (CSOEC)

Page 3 of 27

Action Plan Subject: SMO 1 - Quality Assurance

Action Plan Objective: Continue to use best endeavors to incorporate the requirements of SMO 1 in the review system of the CSOEC

# Start Date Actions Completion Date

Responsibility Resource

Background

In accordance with the Decree of March 30th, 2012 and the Order of May 3rd, -Comptables (CSOEC) has

established mechanisms to review the quality of contractual audits and other specific engagements undertaken by its members. Nevertheless, CSOEC does not

review statutory audits as this is part of the legal responsibilities of the Haut Conseil du Commissariat aux Comptes (H3C), which undertakes the Quality

Assurance reviews for public interest entities and delegates to the Compagnie Nationale des Commissaires aux Comptes (CNCC) the review of certain small

public interest entities and non-public interest entities.

CSOEC quality control reviews, covering all accounting firms, are undertaken by independent CSOEC members meeting specific criteria. The accounting

firms being are reviewed approximately every 8 years. CSOEC has adopted the

International Standard on Quality Control (ISQC 1), slightly adapted, which is in force since January 2012. CSOEC is planning to further improve its review

system in accordance with the requirements of SMO 1.

Adapting ISQC 1

1. Mid 2008 Translate clarified version of ISQC1.

ISQC 1 is now translated and incorporated in the

Handbook 2012 of professional standards of CSOEC.

The International Standards on Auditing (ISA)

including ISA 220 for contractual audit are adopted by CSOEC in July 2010 and the endorsement by the Ministry of economy has been obtained on September 2011.

June 2011

Completed

Professional

Standards

Commission

Members of Professionals

Standards Commission

2. End 2009 Adapt ISQC 1 in order to consider:

The nature of engagements (no statutory audit)

The size of the firms (mostly Small and Medium

Practices SMPs)

Issues relative to professional secrecy

Necessary legal French formatting

Consistency with previous juridical acts

January 2012

Completed

Professional

Standards

Commission

Professional Standards

Commission

Action Plan Developed by

-Comptables (CSOEC)

Page 4 of 27

# Start Date Actions Completion Date

Responsibility Resource

3. Mid 2010

and up Support implementation of ISQC 1 by two main ways:

Communication, through letters to the profession,

articles in professional magazines

Continuing Professional Development (CPD),

with following steps: o Training the trainees o Preparing written and electronic lessons supports o Proposing adapted tariffs Integrated in 2013 in the quality control review by CSOEC

End 2012

Completed

Professional

Standards

Commission

Quality Control

Commission +

Continuing

Education

Department

Members of the commissions,

educational staff, quality control reviewers and

4. Mid 2015

and up The professional standards commission rewrote the adopted version of ISQC 1transposed in professional standards in

2012, in order to facilitate its understanding and therefore its

application. The new version does not modify the requirements which remain consistent with ISQC 1. This new version was subject to the endorsement of our line ministry, Ministry of

Economy, obtained in September 2016.

April 2016

completed

Ministry of

Economy

Members of Professionals

Standards Commission and

staff

5. April 2016

and up

Continuing support implementation of ISQC 1:

Handbook 2016 of OEC professional standards

Practical reference book and an electronic tool for helping to improve the implementation Communication through letters to the profession and articles in professional magazines

Seminar for continuing professional development

(CPD).

April 2016

December 2016

completed

Professional

Standards

Commission and

Continuing

Education

Department

Members of the commissions,

educational staff and

Shortening Review Cycle

6. 2010 Our goal of increasing the frequency of quality controls to

review members at least every 8 years has been reached on this year and we will continue our efforts to further improve this frequency.

Ongoing Quality Control

Commission

Quality Control Commission

+ Communication

Department

+ Educational Staff

Action Plan Developed by

-Comptables (CSOEC)

Page 5 of 27

# Start Date Actions Completion Date

Responsibility Resource

Developing Annual Reports on the Reviews

7. 2010 CSOEC is currently carrying out a work plan in liaison with its

regional bodies (CROs) in order to acquire the necessary information to communicate a national annual activity report on quality controls for accountants, which features in particular the results obtained during the controls.

The work plan includes following steps:

Discuss with Executive the nature of the

information to be disclosed Discuss with CROs the planning of transmission of data and comments

Collect the information

Prepare a draft report

Submit the draft to the Executive for approval

Annually, the results of the quality controls are

communicated to the quality control commission by the CROs and, at their request, to the ministry of economy and finance.

End 2010 Discipline

Register

Commission

Quality Commission

+ Regional Boards

Maintaining Ongoing Processes

8. 2009

modernized in 2013 Ensure that members are provided with adequate level of CSOEC courses based on SMO 1.

Updated each

years

Education

Department and

Quality

Education Staff + Quality

Assurance (QA) Staff

9. 2009 Continue to ensure that CSOEC's QA is operating

effectively and continues to be in compliance with SMO 1 requirements. This includes periodic review of the operation of the QA system and updating the Action Plan for future activities where necessary.

Ongoing Delegation of the

Executive

Delegation of the Executive

Action Plan Developed by

-Comptables (CSOEC)

Page 6 of 27

# Start Date Actions Completion Date

Responsibility Resource

10. 2009 Perform periodic review of CSOEC's response to the

IFAC Compliance Self-Assessment questionnaires

and update sections relevant to SMO 1 as necessary.quotesdbs_dbs10.pdfusesText_16