JDCCPP was established by Law No. 25892 of 1992 as an umbrella organization with mandatory membership, uniting representatives from the 24 departmental associations of public accountants. JDCCPP is the representative body of the public accountancy profession domestically and internationally. It provides advice to universities on their accounting curricula and is authorized to certify and recertify public accountants at the national level. Law No. 28951 of 2007 delegates audit and ethics standard-setting authority to the departmental associations of public accountants. In practice, however, all departmental associations defer to the national technical commissions established by the JDCCPP to set and adopt the standards. The departmental associations adopt the standards issued by the JDCCPP for mandatory application in their jurisdictions. In addition to being an IFAC member, JDCCPP is a member of the Inter-American Association of Accountants and the Integration Committee Europe—Latin America.