The Forum for INTOSAI Professional Pronouncements (FIPP) aims to support professional development of Supreme Audit Institutions by ensuring that INTOSAI provides a clear and consistent set of principles, standards and guidance for public-sector auditing. FIPP will achieve this through monitoring and reviewing INTOSAI’s Framework of Professional Pronouncements (IFPP).

FIPP refers to the INTOSAI body designated for assessing and approving professional pronouncements as specified by the Due process for the INTOSAI Framework of Professional Pronouncements.

FIPP consists of experts who have been appointed to act in the interest of the full INTOSAI membership and promote public-sector auditing of a high quality to the benefit of users of SAI audit reports and the general public. The members are selected through a joint decision by the chairs of the Capacity Building Committee (CBC), Knowledge Sharing Committee (KSC) and Professional Standards Committee (PSC) in consultation with the FIPP chair, following an open call for nominations. The appointment of new members for FIPP shall be presented to the INTOSAI Governing Board for final endorsement.


FIPP provides a common forum for INTOSAI’s Framework of Professional Pronouncements (IFPP).

FIPP follows and facilitates the development of individual draft pronouncements embodied in the Strategic Development Plans for the IFPP (SDP), ensures their technical quality and consistency as appropriate, and approves their inclusion in the framework before they are presented to the INTOSAI Governing Board by the relevant committee – all according to the due process for the INTOSAI Framework of Professional Pronouncements and the working procedures of the FIPP. The chairs of the PSC, CBC and KSC ensure the effective operation of FIPP in line with FIPP’s terms of reference, and establish the appropriate mechanisms in that regard.

The INTOSAI Professional Pronouncements can be found at issai.org