The Association's oversight over its members is through its Specialized Committees under relevant governing bodies supervision. Board of Directors proposed members for specialized committees are approved by High Council as to their competency. Specialized committees function is to review, express an opinion and report to relevant governing bodies. Specialized committees opinions are expressed based on IACPA Act and Regulations and are of advisory nature. To better deal with specialized duties, IACPA has formed the following committees consisting experienced CPAs:
Quality Control Committee: a five-member standing committee with overseeing member firms and sole-practitioners performance and compliance with auditing standards and Code of Ethics as its main responsibilities.
Technical and Standards committee: a five-member standing committee with research in accounting and auditing standards, propose required new or modifications to existing, standards to Audit Organization– the Iranian standard setter- and develop professional guidelines as its main functions.
Laws and Regulations committee: a five-member standing committee basically responsible for review of financial laws and regulations in order to recommend suggestions to regulatory bodies for development of new, or modifications to existing, laws and regulations; garner relevant laws and regulations and its distribution proposal.
Tax Committee: a five-member standing committee essentially for reviewing tax laws and regulations to present suggestions to the authorities; developing tax manuals and guidelines for application by IACPA members; and providing solutions for certain tax issues raised by members.
Code of Ethics Committee: a five-member standing committee responsible mainly for development of IACPA Code of Ethics and suggestions to better it; and reviewing and providing opinions as to members' queries, claims and complaints regarding ethical issues.
Research and Training Committee: a five-member standing committee with research and review the latest accounting, auditing and education issues for publication and training courses; determining research and education needs; suggestion of necessary courses, conferences and seminars; publication of IACPA quarterly magazine-Hesabdar Rasmy-, accounting and auditing books and articles; and any other related scientific research as its main functions.
Member Firms Committee: a five-member standing committee with development of rules and regulations for establishment and administration of public accounting firms; oversight of member firms compliance with IACPA regulation; review application for new firms as to its conformity with IACPA regulations; and suggestion of membership fees as main functions.
Other Committees: also five-member committees established as necessary to better administer the profession, which could become an standing committee if appropriate.dd Content...