Ballot 101 – Section 11.10.2 of EV Guidelines – Accountant Licensing (Passed)
Ryan Koski made the following motion, and Ben Wilson from DigiCert and Rich Smith from Comodo endorsed it:
EFFECTIVE IMMEDIATELY, in order to eliminate a conflict in the Extended Validation Guidelines between the definition of Accounting Practitioner in Section 4 (Definitions) mentioning “country” and the specific requirements for verifying the status of Accounting Practitioners in 11.10.2(1)(A) which does not, and to clarify the requirement, we propose amending section 11.10.2 as follows:
(A) Status of Author: The CA MUST verify that the accountant letter is authored by an independent Accounting Practitioner retained by and representing the Applicant (or an in-house professional accountant employed by the Applicant) who is a certified public accountant, chartered accountant, or has an equivalent license within the Applicant’s Jurisdiction of Incorporation, Jurisdiction of Registration, or the jurisdiction where the Applicant maintains an office or physical facility. Verification of license MUST be through that jurisdiction’s member of the International Federation of Accountants (IFAC) or through the regulatory organization in that jurisdiction appropriate to contact when verifying an accountant’s license to practice in that jurisdiction.
(A) Status of Author: The CA MUST verify that the accountant letter is authored by an Accounting Practitioner retained or employed by the Applicant and licensed within the country of the Applicant’s Jurisdiction of Incorporation, Jurisdiction of Registration, or country where the Applicant maintains an office or physical facility. Verification of license MUST be through the member organization or regulatory organization in the Accounting Practitioner’s country or jurisdiction that is appropriate to contact when verifying an accountant’s license to practice in that country or jurisdiction. Such country or jurisdiction must have an accounting standards body that maintains full membership status with the International Federation of Accountants.
The review period for this ballot shall commence at 21:00 UTC on 24 May 2013 and will close at 21:00 UTC on 31 May 2013. Unless the motion is withdrawn during the review period, the voting period will start immediately thereafter and will close at 21:00 UTC on 7 June 2013. Votes must be cast by posting an on-list reply to this thread.
A vote in favor of the motion must indicate a clear ‘yes’ in the response. A vote against must indicate a clear ‘no’ in the response. A vote to abstain must indicate a clear ‘abstain’ in the response. Unclear responses will not be counted. The latest vote received from any representative of a voting member before the close of the voting period will be counted.