The FIDEF gathers organizations of professionals accountants from French-speaking countries.
Created in 1981 by professionals living in about fifteen countries, the FIDEF gathers in 2013, 36 countries 4 continents, which represents approximately 100 000 professionals.
The FIDEF, structure of exchange and cooperation within the French-speaking community, establishes its action all around majors objectives:
- To guarantee the acknowledge and the authority of French speakers accountants,
- To promote accountants and professionals standards in the French speaking countries,
- To translate accountancy and auditing standards and all useful texts and devices,
- To ensure French speaking accountants and auditors a homogenous technical skill level, acknowledged in the international level, in adequacy with the economies needs of the countries,
- To Contribute on the international harmonization in the fields of accountancy and auditing,
- To represent the French-speakers accountants in front of internationals organizations.
To fulfill its objectives, the FIDEF develops its activities, alone or with its members, in the following fields:
- Broadcasting of texts and guidelines translations,
- Contribution to regionals coordination operations, support for the creation and reinforcement of the nationals professionals organizations,
- Organization and participation in study days,
- Consolidation of links between members within experience sharing,
- Support for training initiatives and for the implementation of nationals regulations in adequacy with internationals accountancy and auditing standards.
The FIDEF, as an international organization, shows its commitment by an active participation within different structures:
- OING accredited by the authorities of the OIF (International Organization of the Francophony),
- RAPF created under the aegis of the OIF in October 2011,
- Accountancy organization acknowledged by the IFAC (International Federation of Accountants),
- Organization represented in the IFRS Advisory Council.
One of the criteria of membership in the FIDEF is the membership in the French-speakers country or the sharing of the French.
Can reach the status of member the representative, operationally and financially credible organizations, acknowledged by a legal text (or a general consensus) in their respective countries.
Today, 47 organizations are in the FIDEF; they are divided into two categories:
There are Orders, Associations or Institutes representing the chartered accountants or statutory auditor profession in their country.
In 2013, there are 28.
There are public or private organizations sharing the objectives of the FIDEF (for example, institutes of accounting normalization, institutes of education).
In 2013, there are 19.
FIDEF’s actions are more concretely translated…
- By the support and the participation in colloquiums, congresses of its members and by the organization of work meeting around commons themes allowing sharing experience and information. These meetings allow the FIDEF to build its policy and actions plans.
- The FIDEF regularly organizes Assizes which allows it to have a bigger visibility of its activities and the welcoming region.
- The FIDEF had a strategic plan from 2009 till 2014 which were supported by the IFAC. In this strategic plan, the FIDEF has showed the support of Africans organizations in their initiative of membership (or of putting in conformity) with the IFAC.
The works are scheduled on the basis of requirement:
- Acknowledgement of the environment, in particular in terms of market,
- Realization of a diagnostic about the current situation and the institutes abilities,
- Elaboration of plans in realistic and personalized deadlines,
- Development of works judged necessary in reference to the SMO,
- Integration of a financial autonomy phase at the end of the internationals financing support,
- Backing in regionals or under-regionals organization every time it’s possible; it is the case for the Sub-Saharan Africa countries in all the fields entering in their area of competence (OHADA, CEMAC, UEMOA) according the mode of adoption rather than the adaptation,
- Creation of a technical platform intended to study themes in a homogenous way and according to a rigorous and demanding approach. These themes are the translation, the education and the support in the implementation of tools useful for the quality approach.
Heavy projects are in development, for the translations and education activities. They will allow the FIDEF to have a new dimension and to enjoy the development of its members by mutualizing resources and skills.
The commitments of the FIDEF are based on quality requirement and coherence between actions. The projects lean on the mutualization of resources and skills.
The FIDEF has committed for the reinforcement of the cultural diversity
In the statement adopted the 23 October 2010 in Strasbourg during its general assembly and broadcasting with the IFAC members and organizations acknowledged by the OIF.
– The City of Strasbourg serves as a crossroads for various different cultures.
– Cultural diversity is an enriching factor in terms of human development.
– Cultural diversity is thus a legitimate demand for many peoples and institutions (see, for example, item 4 of the European Parliament resolution of 9 October 2008 on the review of the constitution of the IASB).
– In accounting and financial matters, cultural diversity may also be regarded as an essential requirement reflecting the legal and economic realities with which financial statements and financial statement audits must comply.
At their meeting in Strasbourg on 13 October 2010, the following organizations decided:
1. To call on all relevant global authorities working in the areas of accounting and financial information (IFAC, IASB, etc.) to take cultural diversity into greater consideration by:
a) Working in all of the official languages of the United Nations.
b) Establishing their constituent bodies, task forces, etc. in keeping with the ethos of cultural diversity so that the main conceptual frameworks of cultural diversity around the world are duly represented and no single framework predominates.
2. To call on all their counterparts around the world to subscribe to this declaration.