Professional Practice Quality Assurance Declaration

As an IPA Professional Practice Certificate (“PPC”) holder, you are required to complete a Professional Practice Quality Assurance (“PPQA”) Declaration every three to six years. This is a requirement of the IPA By-laws and of the International Federation of Accountants, of which the IPA is a member.

Quality assurance is a key factor in maintaining your highly regarded status as the 'trusted adviser'.

The PPQA Declaration examines the professional and ethical practices, processes and procedures you use in your practice. The assessment is based on the following Accounting Professional & Ethical Standards Board (APESB) standards:

  • APES 110 Code of Ethics for Professional Accountants;
  • APES 310 Client Monies;
  • APES 320 Quality Control for Firms; and
  • APES 325 Risk Management for Firms.

Failure to comply with the requirement to complete the PPQA Declaration may result in disciplinary action being taken against you under Pronouncement 12 – Administration of Member Compliance or a referral to the IPA Disciplinary Tribunal for imposition of a penalty.

Members who have recently completed a review of their practice with another accounting body may be eligible for an exemption.

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For further information please contact your Divisional Office or email