2025-11-17T15:14:30-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 180 PARK AVENUE SUITE 200 FLORHAM PARK NJ 07932 990 2024-01-01 132915461 INTERNATIONAL FEDERATION OF ACCOUNTANTS INTE 2122869344 529 FIFTH AVENUE 6TH FLOOR NEW YORK NY 100173622 HELEN PARTRIDGE DIRECTOR 2122869344 2025-11-17 1 1 PAULA VUKSIC P00360739 9732180500 2025-11-17 2024 2025-03-06 01:10:19Z LEE WHITE 529 FIFTH AVENUE 6TH FLOOR NEW YORK NY 100173622 45432531 0 X WWW.IFAC.ORG X 1977 SZ IFAC ACTS IN THE PUBLIC INTEREST AND HAS NO PROFIT-MAKING PURPOSE. IFAC SERVES THE PUBLIC INTEREST BY: SPEAKING OUT AND ENGAGING AS THE VOICE FOR THE GLOBAL PROFESSION; LEADING AND DEVELOPING A FUTURE-READY ACCOUNTANCY PROFESSION; AND CONTRIBUTING TO AND PROMOTING THE DEVELOPMENT, ADOPTION AND IMPLEMENTATION OF HIGH-QUALITY INTERNATIONAL STANDARDS. 23 23 61 230 0 0 42576645 24338441 0 19791050 139369 674065 1036056 628975 43752070 45432531 19321260 19677631 0 0 15524109 15392988 0 0 0 9092678 8269184 43938047 43339803 -185977 2092728 27253304 22694967 10019055 3367990 17234249 19326977 X IFAC ACTS IN THE PUBLIC INTEREST AND HAS NO PROFIT-MAKING PURPOSE. IFAC SERVES THE PUBLIC INTEREST BY: SPEAKING OUT AND ENGAGING AS THE VOICE FOR THE GLOBAL PROFESSION; LEADING AND DEVELOPING A FUTURE-READY ACCOUNTANCY PROFESSION; AND CONTRIBUTING TO AND PROMOTING THE DEVELOPMENT, ADOPTION AND IMPLEMENTATION OF HIGH-QUALITY INTERNATIONAL STANDARDS. 0 0 IFAC IS THE GLOBAL ORGANIZATION FOR THE ACCOUNTANCY PROFESSION DEDICATED TO SERVING THE PUBLIC INTEREST BY STRENGTHENING THE PROFESSION AND CONTRIBUTING TO THE DEVELOPMENT OF STRONG INTERNATIONAL ECONOMIES. IFAC IS COMPRISED OF MORE THAN 180 MEMBERS AND ASSOCIATES IN MORE THAN 135 JURISDICTIONS, REPRESENTING MORE THAN 3 MILLION ACCOUNTANTS IN PUBLIC PRACTICE, EDUCATION, GOVERNMENT SERVICE, INDUSTRY, AND COMMERCE. IFAC CONTRIBUTES TO AND SUPPORTS THE DEVELOPMENT, ADOPTION, AND IMPLEMENTATION OF HIGH-QUALITY INTERNATIONAL STANDARDS, LEADS AND DEVELOPS A FUTURE-READY ACCOUNTANCY PROFESSION, AND SPEAKS OUT AND ENGAGES AS THE VOICE FOR THE GLOBAL ACCOUNTING PROFESSION. 0 1 0 1 0 0 0 0 0 1 0 0 1 1 0 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 32 0 1 61 1 0 1 CA UK 0 0 0 0 0 0 X 23 23 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X THE ORGANIZATION 2122869344 529 FIFTH AVENUE 6TH FLOOR NEW YORK NY 100173622 JEAN BOUQUOT PRESIDENT 2.00 X X 0 0 0 YEONG KYUN AHN BOARD MEMBER 2.00 X 0 0 0 GREGORY ANTON BOARD MEMBER 2.00 X 0 0 0 TASHIA BATSTONE BOARD MEMBER 2.00 X 0 0 0 KATHRYN BYRNE BOARD MEMBER 2.00 X 0 0 0 JOAN CURRY BOARD MEMBER 2.00 X 0 0 0 CAROLINE GARDNER BOARD MEMBER 2.00 X 0 0 0 ATUL GUPTA BOARD MEMBER 2.00 X 0 0 0 KOHEI KAN BOARD MEMBER 2.00 X 0 0 0 CHIARA MIO BOARD MEMBER 2.00 X 0 0 0 WINNIE IMINZA NYAMUTE BOARD MEMBER 2.00 X 0 0 0 TARYN RULTON DEPUTY PRESIDENT 2.00 X X 0 0 0 FRANCISCO SANT'ANNA BOARD MEMBER 2.00 X 0 0 0 SIDHARTA UTAMA BOARD MEMBER 2.00 X 0 0 0 FIONA WILKINSON BOARD MEMBER 2.00 X 0 0 0 ISMAILA MUHAMMADU ZAKARI BOARD MEMBER 2.00 X 0 0 0 AHMAD ALMEGHAMES BOARD MEMBER 2.00 X 0 0 0 MICHAEL NIEHUES BOARD MEMBER 2.00 X 0 0 0 KHALILULLAH SHAIKH BOARD MEMBER 2.00 X 0 0 0 PATRICIA STOCK BOARD MEMBER 2.00 X 0 0 0 JOSEPHINE SU HAN PHAN BOARD MEMBER 2.00 X 0 0 0 MARK VAESSEN BOARD MEMBER 2.00 X 0 0 0 LEI YAN BOARD MEMBER 2.00 X 0 0 0 LEE WHITE CHIEF EXECUTIVE OFFICER 40.00 X 572032 0 134803 HELEN PATRIDGE CHIEF FINANCIAL OFFICER 40.00 X 379290 0 85668 JENNIFER DICLERICO DIRECTOR, HEAD OF COMMUNICATIONS 40.00 X 354533 0 84136 STATHIS GOULD DIRECTOR, MEMBER ENGAGEMENT 40.00 X 329342 0 83486 CLAUDIO GIROLAMI DIRECTOR, CHIEF TECHNOLOGY OFFICER 40.00 X 305917 0 69760 DAVID MADON DIRECTOR, SUSTAINABILITY, POLICY, & REGULATORY AFF 40.00 X 304619 0 82538 ELAINE YOUNG DIRECTOR, HEAD OF HUMAN CAPITAL 40.00 X 304027 0 83147 BARRY NAIK DIRECTOR, FORUM OF FIRMS 35.00 5.00 X 303382 0 65346 CHRISTOPHER ARNOLD DIRECTOR 40.00 X 303040 0 65441 SCOTT HANSON DIRECTOR 40.00 X 303040 0 64716 ROSS SMITH PROGRAM & TECHNICAL DIRECT 40.00 X 296551 0 23827 LINDA LACH DIRECTOR 40.00 X 279555 0 66143 DAVE WARREN DIRECTOR 40.00 X 226380 0 22118 BRUCE VIVIAN PRINCIPAL, ACCOUNTANCY EDUCATION 40.00 X 263304 0 78862 LAURA LEKA PRINCIPAL -PAIB & INTEGRAT 40.00 X 245210 0 63193 COURTNEY WEAVER SENIOR MANAGER 40.00 X 221626 0 78137 EDWIN NG PRINCIPAL, IPSASB 40.00 X 179281 0 15444 EILEEN ZHOU PRINCIPAL 40.00 X 171258 0 18848 KEVIN DANCEY CHIEF EXECUTIVE OFFICER- FORMER 40.00 X 181440 0 0 5523827 0 1185613 49 1 1 0 VELOCITY GLOBAL LLC 3858 WALNUT STREET SUITE 107 DENVER CO 80205 PR PROFESSIONAL SERVICES 1049490 FINN PARTNERS INC 301 E 57TH STREET NEW YORK NY 10022 WEBSITE BUILDOUT 141314 CENTRIC CONSULTING LLC PO BOX 75581 CLEVELAND OH 44101 CONSULTING SERVICES 117105 3 23272992 1065449 24338441 MEMBERSHIP DUES 900099 19791050 19791050 19791050 674065 674065 590168 590168 MEMBERSHIP APPLICATION FEE 900099 27500 27500 OTHER INCOME 900099 11307 11307 38807 45432531 19791050 0 1303040 18971494 706137 5192838 181440 8329900 170321 1053833 464656 242763 172605 1315403 45771 98784 913565 1317392 1086185 836543 722305 150856 COMMUNICATIONS AND PUBL 373545 BAD DEBTS 161479 PROFESSIONAL DEVELOPMEN 152629 MISC TAXES 146729 532630 43339803 17712476 12847687 149239 108209 449802 1048823 5467036 4912584 797271 554452 1138239 1156547 7006277 6979249 27253304 22694967 2046012 1664648 5066042 19693 447845 146105 2459156 1537544 10019055 3367990 X 17234249 19326977 0 0 0 0 17234249 19326977 27253304 22694967 2092728 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 2961303 2591781 369522 1732179 1548105 184074 773554 772698 856 554452 ADVANCES AND DEPOSITS 323742 RECEIVABLE FROM THE FORUM OF FIRMS 5157689 RECEIVABLES FROM OTHER SOURCES OF FUNDING 72687 RECEIVABLE FROM IFEA 1425131 6979249 EMPLOYEE ENTITLEMENTS 871041 PENSION NOTE PAYABLE 666503 1537544 45508260 75729 75729 45432531 0 45432531 43415532 75729 75729 43339803 0 43339803 PART XI, LINE 2D - OTHER ADJUSTMENTS: FOREIGN EXCHANGE GAIN 75,729. PART XII, LINE 2D - OTHER ADJUSTMENTS: FOREIGN EXCHANGE GAIN 75,729. 1 EUROPE 1 3 PROGRAM SERVICES DRAFTING, ACCOUNTING, LITERATURE 425202 NORTH AMERICA 1 11 PROGRAM SERVICES DRAFTING, ACCOUNTING, LITERATURE 2213331 EUROPE GRANTS TO RECIPIENTS LOCATED IN THE REGION 706137 2 14 0 0 2 14 3344670 0 3344670 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM FUNDING FOR OPERATIONS 706137 WIRE 0 1 0 0 0 0 0 0 PART I, LINE 2: THE ESTABLISHMENT OF THE PIOB IS A RESULT OF A COLLABORATIVE EFFORT BY IFAC AND THE INTERNATIONAL FINANCIAL REGULATORY COMMUNITY, IN THE FORM OF THE MONITORING GROUP (MG), COMPRISED OF THE BASEL COMMITTEE ON BANKING SUPERVISION, EUROPEAN COMMISSION, FINANCIAL STABILITY BOARD, INTERNATIONAL ASSOCIATION OF INSURANCE SUPERVISION, INTERNATIONAL FORUM OF INDEPENDENT AUDIT REGULATORS, INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS AND THE WORLD BANK. THE PIOB WORKS WITH IFAC TO ENSURE THAT THE IAASB AND IESBA DEVELOP STANDARDS IN A TRANSPARENT MANNER THAT REFLECTS THE PUBLIC INTEREST. PART I, LINE 3: THE ACCRUAL METHOD WAS USED TO REPORT THE AMOUNTS IN PART I. 1 INTERNATIONAL FOUNDATION FOR ETHICS AND AUDIT 529 FIFTH AVE NEW YORK NY 10017 920748086 501(C)(3) 18971494 0 GENERAL SUPPORT OF THE ORGANIZATION UNTIL A DIVERSIFIED FUNDING MODEL HAS BEEN DEVELOPED AND IMPLEMENTED. 1 0 PART I, LINE 2: THE ORGANIZATION MADE A GRANT TO A RELATED ORGANIZATION. THE CLOSE RELATIONSHIP BETWEEN THE ORGANIZATIONS WILL ALLOW FOR MONITORING THE USE OF FUNDS. 1 X X X X X 0 0 0 LEE WHITE CHIEF EXECUTIVE OFFICER 572032 0 0 0 0 0 57203 0 77600 0 706835 0 0 0 HELEN PATRIDGE CHIEF FINANCIAL OFFICER 312540 0 66750 0 0 0 26950 0 58718 0 464958 0 0 0 JENNIFER DICLERICO DIRECTOR, HEAD OF COMMUNICATIONS 301033 0 53500 0 0 0 25350 0 58786 0 438669 0 0 0 STATHIS GOULD DIRECTOR, MEMBER ENGAGEMENT 278842 0 50500 0 0 0 24780 0 58706 0 412828 0 0 0 ELAINE YOUNG DIRECTOR, HEAD OF HUMAN CAPITAL 266527 0 37500 0 0 0 23950 0 59197 0 387174 0 0 0 DAVID MADON DIRECTOR, SUSTAINABILITY, POLICY, & 267119 0 37500 0 0 0 23950 0 58588 0 387157 0 0 0 CLAUDIO GIROLAMI DIRECTOR, CHIEF TECHNOLOGY OFFICER 266167 0 39750 0 0 0 24250 0 45510 0 375677 0 0 0 BARRY NAIK DIRECTOR, FORUM OF FIRMS 265882 0 37500 0 0 0 23950 0 41396 0 368728 0 0 0 CHRISTOPHER ARNOLD DIRECTOR 265540 0 37500 0 0 0 23950 0 41491 0 368481 0 0 0 SCOTT HANSON DIRECTOR 265540 0 37500 0 0 0 23320 0 41396 0 367756 0 0 0 LINDA LACH DIRECTOR 250555 0 29000 0 0 0 23050 0 43093 0 345698 0 0 0 BRUCE VIVIAN PRINCIPAL, ACCOUNTANCY EDUCATION 236804 0 26500 0 0 0 20595 0 58267 0 342166 0 0 0 ROSS SMITH PROGRAM & TECHNICAL DIRECT 257428 0 39123 0 0 0 15593 0 8234 0 320378 0 0 0 LAURA LEKA PRINCIPAL -PAIB & INTEGRAT 221960 0 23250 0 0 0 17942 0 45251 0 308403 0 0 0 COURTNEY WEAVER SENIOR MANAGER 201126 0 20500 0 0 0 20050 0 58087 0 299763 0 0 0 DAVE WARREN DIRECTOR 200904 0 25476 0 0 0 12270 0 9848 0 248498 0 0 0 EDWIN NG PRINCIPAL, IPSASB 163706 0 15575 0 0 0 10353 0 5091 0 194725 0 0 0 EILEEN ZHOU PRINCIPAL 156054 0 15204 0 0 0 9842 0 9006 0 190106 0 0 0 KEVIN DANCEY CHIEF EXECUTIVE OFFICER- FORMER 0 0 181440 0 0 0 0 0 0 0 181440 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERS/STOCKHOLDERS: IFAC IS COMPOSED OF PROFESSIONAL ACCOUNTANCY ORGANIZATIONS THAT MEET THE MEMBER ADMISSION CRITERIA AND OBLIGATIONS SET FORTH IN ITS CONSTITUTION AND BYLAWS. THE COUNCIL APPROVES THE ADMISSION OF MEMBERS, UPON RECOMMENDATION OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A UNDER IFAC'S CONSTITUTION, EACH FULL MEMBER IN GOOD STANDING HAS ONE VOTE, WHICH MAY BE CAST AT ANY COUNCIL MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE GOVERNING BODIES OF IFAC ARE THE COUNCIL AND THE BOARD. THE OFFICERS OF IFAC ARE THE PRESIDENT, THE DEPUTY PRESIDENT, THE CHIEF EXECUTIVE OFFICER, AND SUCH OTHER OFFICERS AS THE BOARD SHALL DEEM NECESSARY. THE COUNCIL IS THE SUPREME AUTHORITY OF IFAC AND IS VESTED WITH THE ULTIMATE GOVERNANCE AUTHORITY OVER IFAC. THE COUNCIL DELEGATES THE POWER TO GOVERN AND OVERSEE THE OPERATIONS OF IFAC TO THE BOARD. THE COUNCIL HAS THE EXCLUSIVE RIGHT, POWER, AND AUTHORITY TO, UPON RECOMMENDATION OF THE BOARD, APPROVE THE APPOINTMENT OF MEMBERS OF THE NOMINATING COMMITTEE AS SET FORTH IN SECTION IX OF THE CONSTITUTION AND THE BYLAWS AND SUBJECT TO ANY APPROVAL BY THE RELEVANT PUBLIC INTEREST OVERSIGHT AUTHORITY; THE AMENDMENT OR REPEAL OF BYLAWS OR THE ENACTMENT OF NEW BYLAWS; AND AMENDMENTS TO THE CONSTITUTION. UPON RECOMMENDATION OF THE NOMINATING COMMITTEE, AS ENDORSED BY THE BOARD, APPROVE THE APPOINTMENT AND REMOVAL OF THE PRESIDENT AND THE DEPUTY PRESIDENT, AND THE APPOINTMENT AND REMOVAL OF THE MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A REVIEW OF THE FINAL VERSION OF THE FORM 990 WAS PERFORMED BY A MEMBER OF THE AUDIT COMMITTEE WHO IS A US CPA AND RESIDES IN THE UNITED STATES, AS WELL AS, MEMBERS OF THE IFAC'S FINANCE MANAGEMENT TEAM. FORM 990, PART VI, SECTION B, LINE 12C THE IFAC BYLAWS REQUIRE EACH BOARD MEMBER TO SIGN AN INDEPENDENCE (CONFLICT OF INTEREST) DECLARATION AT THE BEGINNING OF EACH YEAR. BOARD MEMBERS ARE SENSITIVE TO ANY INTERESTS THEY MAY HAVE IN A DECISION TO BE MADE BY THE BOARD AND, TO THE EXTENT POSSIBLE, RECOGNIZE SUCH INTEREST PRIOR TO THE DISCUSSION OR PRESENTATION OF SUCH MATTER BEFORE THE BOARD. UPON RECOGNIZING THE EXISTENCE OF THE CONFLICT, REGARDLESS OF THE DEGREE OF MATERIALITY, THE BOARD MEMBER DISCLOSES THE CONFLICT TO THE BOARD BEFORE THE BOARD TAKES ACTION ON THE MATTER. THE CONFLICTED BOARD MEMBER DOES NOT PARTICIPATE IN THE BOARDS DELIBERATION AND ABSTAINS FROM ALL VOTES RELATING TO THE MATTER AT CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE REMUNERATION OF THE CHIEF EXECUTIVE OFFICER IS RECOMMENDED BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE (HRCC) AND IS APPROVED BY THE IFAC BOARD. THE HRCC CONSISTS OF AT LEAST THREE (3) MEMBERS OF THE BOARD, INCLUDING THE PRESIDENT, DEPUTY PRESIDENT, AND THE CHAIR OF THE AUDIT COMMITTEE. THE HRCC IS RESPONSIBLE FOR REVIEWING AND PROVIDING FEEDBACK ON AN ANNUAL REPORT OF BOTH THE SALARIES AND BONUSES FOR IFAC EXECUTIVE STAFF, ALL DETERMINED BY THE CEO IN ACCORDANCE WITH THE IFAC COMPENSATION POLICIES. FORM 990, PART VI, SECTION C, LINE 19 THE PUBLIC CAN ACCESS THESE DOCUMENTS LISTED BY VISITING THE ORGANIZATION'S WEBSITE AT HTTP://WWW.IFAC.ORG AND/OR UPON REQUEST. IFAC SERVICES UK LTD 2 OLD BATH ROAD NEWBURY UK RG14 1QL 981782727 ENGAGING AND MANAGING IFAC'S EMPLOYEES BASED OUTSIDE OF NORTH AMERICA UK 882408 92937 INTERNATIONAL FEDERATION OF ACCOUNTANTS FORUM OF FIRMS 529 FIFTH AVENUE 6TH FLOOR NEW YORK NY 100173622 141858441 PROMOTE CONSISTENT & QUALITY STANDARD OF FINANCIAL REPORTING NY 501(C)(6) 0 INTERNATIONAL FOUNDATION FOR ETHICS AND AUDIT 529 FIFTH AVENUE 6TH FLOOR NEW YORK NY 100173622 920748086 DEVELOPMENT OF HIGH-QUALITY INTERNATIONAL STANDARDS IN ETHICS & AUDIT DE 501(C)(3) 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 SCHEDULE R, PART II, NAME OF RELATED ORGANIZATION: INTERNATIONAL FOUNDATION FOR ETHICS AND AUDIT PRIMARY ACTIVITY: THROUGHOUT THE ENTIRE STANDARD SETTING PROCESS IN AUDIT AND ETHICS RELATED FIELDS AND ALSO CONDUCT RESEARCH TO SUPPORT THE DEVELOPMENT, ADOPTION AND IMPLEMENTATION STANDARDS IN THE FIELD OF AUDIT, ASSURANCE AND ETHICS, AND TO EDUCATE AND INFORM STAKEHOLDERS AND INTERESTED PARTIES REGARDING THE SAME.