Developing Pronouncements in FIPP

According to Due process for the INTOSAI Framework of Professional Pronouncements, 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.

The chairs of the Capacity Building Committee (CBC), Knowledge Sharing Committee (KSC) and Professional Standards Committee (PSC) ensure the effective operation of FIPP in line with FIPP’s terms of reference and establish the appropriate mechanisms in that regard.

The process for developing pronouncements

All pronouncements to be part of the IFPP must first be included as a project in the Strategic Development Plan (SDP). The process described below concerns projects in the SDP.

Process steps and templates for projects

Project proposal to FIPP

FIPP appraises/approves the Project Proposal (PP) according to these criterias

Exposure Draft to FIPP

Drafting Conventions for GUIDs

Drafting Conventions for Application Material

Template for Explanatory Memorandum

FIPP appraises/approves the Exposure Draft (ED) with the Explanatory Memorandum (EM) according to these criterias

Endorsement Version to FIPP

FIPP appraises/approves the Endorsement Version (EV) according to these criterias


The IFPP was approved by INTOSAI in 2016.

The IFPP consists of principles, standards and guidelines. The principles (INTOSAI -Ps) can be used both by SAIs and by lawmakers in developing SAI legislation and mandates. The standards (ISSAIs) describe the requirements that SAIs need to follow to be ISSAI compliant. The ISSAIs cover financial, compliance and performance audits. The guidelines (GUIDs) give support to the auditor or SAIs when conducting individual audits. See for more information.

The classification principles

The classification and numbering of pronouncements are based on a set of classification principles and criteria, according to the due process for INTOSAI’s framework of professional pronouncements. FIPP are responsible for the update of the classification principles and provide the INTOSAI Governing Board correct information in order for a final approval of identified needs for updates.

Criteria for classification of INTOSAI Professional Pronouncements

FIPP use these criteria to classify and number INTOSAI pronouncements when approving project proposals, exposure drafts and endorsement versions.