The International Federation of Accountants has released a revised version of its Statements of Membership Obligations, which serve as a framework for the professional accounting organizations that make up its membership, and are the basis of the IFAC Member Body Compliance Program.

IFAC technical staff have also developed A Comparison Guide to the 2012 SMO Revisions, which provides further explanation of the revisions to help IFAC member organizations identify and understand them.

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