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Extra resources for Acca - F8 Audit and Assurance (Int): Study Text
Exposure for public comment Exposure drafts are put on the IAASB’s website and widely distributed for comment for a minimum of 120 days. Consideration of comments Any comments as a result of the exposure draft are considered at an open meeting of the IAASB, and it is revised as necessary. Affirmative approval Approval is made by the affirmative vote of at least 2/3 of IAASB members. 3 Current ISAs and other standards The following table sets out those ISAs and other pronouncements that are examinable in accordance with the F8 syllabus.
The board should ensure planned and progressive refreshing of the board. Remuneration x Levels of remuneration should be sufficient to attract, retain and motivate directors of the quality required to run the company successfully, but a company should avoid paying more than is necessary for this purpose. A significant proportion of executive directors' remuneration should be structured so as to link rewards to corporate and individual performance. x There should be a formal and transparent procedure for developing policy on executive remuneration and for fixing the remuneration packages of individual directors.
The Institute issues a form of auditing standard but this is tied very closely to legislation. As well as auditing, members are mainly involved in tax and business management, with no obvious significant role in establishing financial accounting principles and practices. There is no independent accounting standard-setting body. 4 USA In America, accountants are members of the American Institute of Certified Public Accountants (AICPA), a private sector body. Although the Securities and Exchange Commission in the USA can prescribe accounting standards for listed companies, it relies on the Financial Accounting Standards Board (FASB), an independent body, to set such standards.