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The expectations of the INTOSAI community regarding the development of professional pronouncements on auditor competence is reflected in the INTOSAI strategic plan for the period 2017 to 2022, assigning the following responsibility to the INTOSAI Capacity Building Committee (CBC) – “facilitate the development of standards and guidance for consideration by the common forum [now FIPP] related to auditor education, training and capacity development, and initiate processes and future structures for auditor professionalization (e.g., a core competency framework) based on the outcomes of the work of the Task Group on INTOSAI Auditor Certification (TFIAP).”

Respondents are asked to submit their comments electronically by 31 December 2021 to the email address . Please submit your comments on specific paragraphs using the
disposition table that accompanied the exposure draft. General comments may be submitted using PDF or Word documents. All comments will be considered a matter of public record and
may be posted on the website.

Please find the related documents open for comments below:

  1. International Standard for Supreme Audit Institutions (ISSAI) 150: Auditor Competence: ISSAI-150-1
  2. Guidance (GUID) 1950: Guidance on the development of competency frameworks for auditors: Guid-1950-1
  3. Guidance (GUID) 1951: Guidance on the development of pathways for professional development of auditors: Guid-1951-2
  4. Explanatory memorandum
  5. ISSAI 100 related to new ISSAI 150

Or find the complete project details here: Developing Pronouncements on Auditor Competence | IFPP (