Adoption Status

Home Members & Associates Adoption Status Public Sector Financial Accountability Index

Adoption Status

	International Standards on Auditing	Code of Ethics for Professional Accountants	International Public Sector Accounting Standards	International Education Standards	Quality Assurance	Investigation and Discipline	International Financial Reporting Standards
Albania	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Algeria	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Argentina	Partially Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Armenia	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Australia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Austria	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Azerbaijan	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Bahamas	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Adopted
Bangladesh	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Barbados	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Belgium	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Benin	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Bolivia	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Bosnia and Herzegovina	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Botswana	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Brazil	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Brunei	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted	Not Adopted	Adopted
Bulgaria	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Burkina Faso	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted
Burundi	Not Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted
Cambodia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Cameroon	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Canada	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Cayman Islands	Partially Adopted	Adopted	Adopted	Adopted	Adopted	Adopted	Not Adopted
Chile	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
China's mainland	Partially Adopted	Partially Adopted	Not Adopted	Adopted	Adopted	Adopted	Partially Adopted
Chinese Taiwan	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Colombia	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Costa Rica	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Croatia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Cyprus	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Czech Republic	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Denmark	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted
Dominican Republic	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted
Ecuador	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Egypt	Partially Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
El Salvador	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Estonia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Eswatini	Adopted	Partially Adopted	Not Adopted	Adopted	Adopted	Adopted	Adopted
Fiji	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Finland	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Adopted
France	Partially Adopted	Partially Adopted	Not Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Gabon	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Georgia	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Germany	Adopted	Partially Adopted	Not Adopted	Adopted	Adopted	Adopted	Partially Adopted
Ghana	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted
Greece	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Guatemala	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Guyana	Adopted	Adopted	Not Adopted	Adopted	Adopted	Partially Adopted	Adopted
Haiti	Not Adopted	Not Adopted	Not Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted
Honduras	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Hong Kong S.A.R., China	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Hungary	Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Adopted
Iceland	Adopted	Adopted	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted
India	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Indonesia	Partially Adopted	Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted
Iraq	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted
Ireland	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted
Israel	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted
Italy	Adopted	Partially Adopted	Not Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Ivory Coast	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Jamaica	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Japan	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Partially Adopted
Jordan	Adopted	Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted
Kazakhstan	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Kenya	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Korea	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted
Kosovo	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Kuwait	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Kyrgyz Republic	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted
Lao PDR	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Latvia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Lebanon	Adopted	Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Lesotho	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Liberia	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Lithuania	Adopted	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted
Luxembourg	Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Adopted
Madagascar	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted
Malawi	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted
Malaysia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted
Maldives	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Mali	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Malta	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Mauritius	Adopted	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted
Mexico	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Moldova	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Mongolia	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Montenegro	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Morocco	Not Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Partially Adopted
Mozambique	Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Partially Adopted
Myanmar	Partially Adopted	Adopted	Not Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted
Namibia	Adopted	Partially Adopted	Not Adopted	Adopted	Adopted	Partially Adopted	Adopted
Nepal	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted	Adopted
Netherlands	Partially Adopted	Partially Adopted	Not Adopted	Adopted	Adopted	Adopted	Adopted
New Zealand	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted
Nicaragua	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted
Nigeria	Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
North Macedonia	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Norway	Adopted	Adopted	Not Adopted	Adopted	Adopted	Adopted	Adopted
Pakistan	Adopted	Adopted	Not Adopted	Adopted	Adopted	Partially Adopted	Partially Adopted
Palestine	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Panama	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Papua New Guinea	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted
Peru	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Philippines	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted		Adopted
Poland	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Portugal	Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Qatar	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Romania	Partially Adopted	Adopted	Not Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted
Russian Federation	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Rwanda	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted
Saudi Arabia	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted	Adopted
Senegal	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Adopted	Adopted
Serbia, Republic of	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Sierra Leone	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Singapore	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Slovakia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Slovenia	Adopted	Adopted	Not Adopted	Partially Adopted	Adopted	Adopted	Adopted
South Africa	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted
Spain	Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted
Sri Lanka	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Suriname	Adopted	Adopted	Not Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted
Sweden	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Switzerland	Partially Adopted	Partially Adopted	Adopted	Adopted	Partially Adopted	Adopted	Partially Adopted
Tanzania, United Republic of	Adopted	Adopted	Adopted	Adopted	Adopted	Partially Adopted	Adopted
Thailand	Adopted	Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted
Togo	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Trinidad And Tobago	Adopted	Adopted	Not Adopted	Adopted	Adopted	Partially Adopted	Adopted
Tunisia	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
Türkiye	Adopted	Adopted	Adopted	Adopted	Adopted	Partially Adopted	Adopted
Uganda	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Ukraine	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Partially Adopted
United Arab Emirates	Partially Adopted	Adopted	Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
United Kingdom	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Partially Adopted
United States of America	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Uruguay	Adopted	Partially Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Uzbekistan	Partially Adopted	Not Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Partially Adopted
Vietnam	Partially Adopted	Partially Adopted	Partially Adopted	Not Adopted	Partially Adopted	Not Adopted	Not Adopted
Yemen	Adopted	Adopted	Not Adopted	Partially Adopted	Partially Adopted	Partially Adopted	Adopted
Zambia	Adopted	Adopted	Partially Adopted	Adopted	Adopted	Adopted	Adopted
Zimbabwe	Adopted	Adopted	Partially Adopted	Partially Adopted	Adopted	Partially Adopted	Adopted