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

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