Trinidad and Tobago (ICATT) - SMO Action Plan
The Statements of Membership Obligations (SMOs) form the foundation of IFAC’s Member Compliance Program. These standards help ensure that professional accountancy organizations serve the public interest by adopting international standards and maintaining effective enforcement mechanisms.
IFAC’s Summary Assessment
IFAC staff will complete this section at the conclusion of each SMO Action Plan review and update process. PAOs are encouraged to take the staff’s recommendations into consideration as part of future strategic planning conversations at the PAO.
For more information on IFAC Member Compliance Program and the legends used to describe the status of adoption
of international standards, best practices, and fulfillment of SMO requirements, please refer to the Status of Adoption
methodology and SMO Fulfillment methodology
The Institute of Chartered Accountants of Trinidad and Tobago
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