Forum of Firms

SMS Latin America is a member of the Forum of Firms of the International Federation of Accountants. 

Established in 2001, the FoF is an organization of international firms which carry out audits on financial status which are used or might be used beyond international frontiers.

Their goal is to promote the same quality standards in auditing services offered by these companies worldwide, through the utilization of policies and methodologies based on the International Standards on Auditing and in compliance with the Code of Ethics of the IFAC, as well as national rules and regulations.

The FoF also abides by the quality control standards laid down by the International Standards on Quality Control (ISQC), as well as applicable national laws.

Affiliation to the Forum demands that members carry out regular internal quality controls, coordinated globally, as long as this does not interfere with national legislation.

For further information on the Forum of Firms, check IFAC’s website:


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