The Public Sector Accounting Standards Council

The Board

The board is made up of the president of the Council and 18 members, including 9 ex officio members and 9 technical experts.

The board adopts opinions relating to draft standards and amendments submitted by the relevant authorities or at the board’s initiative. The opinions are published and passed on to the relevant authorities with an explanatory memorandum and the record of the discussions setting out minority views if requested by those who expressed such views. The board may issue recommendations on all standard-setting matters.

On behalf of the Council, the board may take part in international debate on standard-setting issues and reply to the various consultations on this subject.

The president represents the Council at national and international accounting standard-setters’ meetings. He may delegate this role to members of the Council or to the general secretary according to the nature and the subject of the meetings.

The board fixes the work plan annually. This plan sets out the subjects on which the development of standards is required either by the relevant authority or when considered necessary by the board. The work plan is drawn up by the General Secretarial Department, submitted to the advisory committee for comment and adopted by the board.

Link to the members of the board (PDF - 357,38 Ko)

Modifié le 12/04/2019
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