ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS
Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance
Self-Assessment Questionnaires. They form part of a continuous process within the IFAC Member Body Compliance Program to support the
ongoing development and improvement of the accountancy profession around the world.Action Plans are prepared by members and associates for their own use based on the national frameworks, priorities, processes and challenges
specific to each jurisdiction. As such, they will vary in their objectives, content and level of detail, consistent with their differing national
environments and stages of development, and will be subject to periodic review and update.
Refer to responses tothe Part 1 Assessment of the Regulatory and Standard-Setting Framework Questionnaire and Part 2 SMO Self-Assessment
Questionnaire provide background information on each member and associate their environment and existing processes. These responses may be
viewed at: http://www.ifac.org/ComplianceAssessment/published_surveys.php
Use of Information
Please refer to the Disclaimer published on theCompliance Program website.
Approved by Governing Body:
Original Publish Date:
Last Updated:
Next Update:

Colegio de Contadores Públicos de Costa Rica (CCPCR)
October, 2010
May. 2012
May, 2013

Action Plan Developed by
Colegio de Contadores Públicos de Costa Rica (CCPCR)
GLOSSARY
CAP
CCC
CCPCR
CGCRI
CF
CONASSIF
CONIIF
DOM
IAASB
IAESB
IASB
I&D
IES
IESBA
IFRS
IPSASIPSASB
ISA
MoF
NIA
NIIF
NIF
PAC
PyMEs
PRONIIF
QA
SME
SMO
TH

Comisión de Ámbito Público
Comité de Control de Calidad
Colegio de Contadores Públicos de Costa Rica
Corporate Governance and ERM Committee / Comisión de Gobierno Corporativo y Riesgo Institucional
Comisión de Fiscalía
Consejo Nacional de Supervisión del Sistema Financiero
Comisión de Normas Internacionales deInformación Financiera (de Principios de Contabilidad según Reglamento a la Ley)
Declaraciones sobre las Obligaciones de los Miembros
International Auditing and Assurance Standards Board / Consejo de Normas Internacionales de Auditoría y Aseguramiento
International Accounting Education Standards Board / El Consejo de Normas Internacionales de Formación en Contaduría
International Accounting StandardsBoard /
System of Investigation and Discipline / Sistema de Investigacion y Disciplina
International Education Standards
International Ethics Standards Board for Accountants / Consejo de Normas Internacionales de Ética para Contadores
International Financial Reporting Standards
International Public Sector Accounting Standards / Normas Internacionales de Contabilidad para el Sector PúblicoInternational Public Sector Accounting Standards Board/Consejo de Normas Internacionales de Contabilidad para el Sector Público
International Standards on Auditing
Ministry of Finance / Ministerio de Hacienda
Normas Internacionales de Auditoria
Normas Internacionales de Información Financiero
Normas Internacionales de Formación
Programa de Aseguramiento de la Calidad
Pequeñas y MedianasEntidades
Programa Nacional de Implementación de Información Financiera/ National Implementation of Financial Reporting
Quality Assurance System
Small and Medium Enterprise
Statements of Membership Obligations
Tribunal de Honor (Comité de Ética)

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Action Plan Developed by
Colegio de Contadores Públicos de Costa Rica (CCPCR)
Action Plan Subject:
Action Plan Objective:

GeneralDescription of Organization, Environment and Goals of the Action Plan
Describe Regulatory and Standard-Setting Framework, Governance, Challenges and Key Success Factors

General Background/ Antecedentes Generales
El Colegio de Contadores Públicos de Costa Rica (CCPCR) fue constituido en el año 1947. Tiene como función principal la de promover el
progreso de la ciencia contable y sus afines....