[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-159566-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-159566-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","smo-action-plans-smo-1-quality-assurance-acca-action-plan","SMO Action Plans - SMO 1 - Quality Assurance - ACCA Action Plan","","SMO Action Plans describe how IFAC Members and Associates meet Statements of Membership Obligations (SMOs), including adoption and implementation of international standards, plus Quality Assurance (QA) and Investigation & Disciplinary (I&D) systems. The ACCA plan is an ever-green document updated within the IFAC Member Compliance Program, and details how ACCA maintains its Quality Assurance Scheme. It sets objectives for inspection eligibility and monitoring compliance with ISQC 1, ISAs, and ethical standards as adopted in the UK and Ireland.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/smo-action-plans-smo-1-quality-assurance-acca-action-plan/159566/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/smo-action-plans-smo-1-quality-assurance-acca-action-plan/159566.png","ImageObject",300,407,{"name":42,"@type":43},"Xiajie","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-08","2026-08-29",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",7,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"SMO Action Plans在IFAC体系中用于解决什么问题？","Question",{"text":63,"@type":64},"SMO Action Plans用于展示IFAC成员如何履行SMO要求，包括支持国际标准的采纳与实施，并建立质量保证（QA）以及调查与纪律（I&D）体系。","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"本行动计划的主体是谁、涵盖的SMO编号是什么？",{"text":68,"@type":64},"本行动计划的IFAC成员是ACCA，行动计划主题为SMO 1：Quality Assurance。",{"name":70,"@type":61,"acceptedAnswer":71},"该计划如何确保ACCA持续符合SMO 1的质量保证要求？",{"text":72,"@type":64},"行动计划通过在英国和爱尔兰的法律与监管框架下，采用循环、基于风险的方法进行审核资格确认，并监测对ISQC 1、国际审计准则（ISAs）及审计人员伦理标准的符合情况。","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},159566,1788019733,{"code":4,"msg":82,"data":83},"success",[84,88,92,95,100,105,109,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":93,"slug":94},70,"exam",{"id":96,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},5,"Comic",60,"comic",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},6,"Technology",50,"technology",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},"Healthcare",40,"healthcare",{"id":110,"doc_module":4,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},8,"Research & Report",30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":96,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":139,"language":140,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":12,"update_tm":80,"read_time":144},8814010472675,"https://avatar.qwps.com/avatar/WGlhamll","BACKGROUND NOTE ON ACTION PLANS  \nSMO 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 adoption 1 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.  \nIFAC 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 an 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.  \nSMO 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.  \nRegular updates of the SMO Action Plans are required as part of the IFAC Member Compliance Program.  \nUse of Information  \nPlease refer to the Disclaimer published on the Compliance Program website.  \nACTION PLAN  \nIFAC Member: Association of Chartered Certified Accountants (ACCA)  \nOriginal Publish Date: August 2009  \nLast Updated: September 2019  \nNext Update: September 2023  \n1 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.  \n2 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.  \nGLOSSARY  \nCPDFRC  \nFRC – POT GPRIAASA  \nIAAER  \nIAESBIASBIESBAIESIEPS IEIPIFRS IPSASBISAISQC POB QARAB RSBSMO  \nContinuing Professional Development Financial Reporting Council  \nFinancial Reporting Council – Professional Oversight Team Global Practising Regulations  \nIrish Auditing & Accounting Supervisory Authority  \nInternational Association for Accounting Education and Research International Accounting Education Standards Board International Accounting Standards Board  \nInternational Ethical Standards Board for Accountants International Education Standards for Professional Accountants International Education Practice Statements  \nInternational Education Information Statements  \nInternational Financial Reporting Standards International Public Sector Accounting Standards Board International Standards on Auditing  \nInternational Standard on Quality Control Professional Oversight Board  \nQuality Assurance  \nRecognised Accountancy Body Recognised Supervisory Body Statement of Membership Obligation  \nAction Plan Subject: SMO 1–Quality Assurance  \nAction Plan Objective: To Maintain ACCA’s Quality Assurance Scheme and Ensure it continues to Comply with SMO1  \nBackground:  \nIn the UK and Ireland, the quality assurance requirements for audit are set out in the European Union Statutory Audit Directive and are enacted in the respective Companies Acts, under whi","cbCaibCBKhnz0imb","https://ap.wps.com/l/cbCaibCBKhnz0imb","pdf",677022,26,"English","# Action plan\n## SMO Action Plans background and purpose\n## IFAC Member: ACCA\n## Timing and compliance program updates\n## Use of information and disclaimer reference\n## Glossary and key acronyms\n## Action Plan subject and objective\n## UK and Ireland quality assurance background\n## Inspection objectives and compliance basis","[{\"question\":\"SMO Action Plans在IFAC体系中用于解决什么问题？\",\"answer\":\"SMO Action Plans用于展示IFAC成员如何履行SMO要求，包括支持国际标准的采纳与实施，并建立质量保证（QA）以及调查与纪律（I\\u0026D）体系。\"},{\"question\":\"本行动计划的主体是谁、涵盖的SMO编号是什么？\",\"answer\":\"本行动计划的IFAC成员是ACCA，行动计划主题为SMO 1：Quality Assurance。\"},{\"question\":\"该计划如何确保ACCA持续符合SMO 1的质量保证要求？\",\"answer\":\"行动计划通过在英国和爱尔兰的法律与监管框架下，采用循环、基于风险的方法进行审核资格确认，并监测对ISQC 1、国际审计准则（ISAs）及审计人员伦理标准的符合情况。\"}]","SMO Action Plans - SMO 1 - Quality Assurance - ACCA Action Plan | PDF",66]