The Strategic Development Plan (SDP) is a general strategy and working plan for the development of the framework towards a clear, consistent and adequate set of professional pronouncements. The SDP assembles all initiatives to develop, revise or withdraw professional pronouncements. The planning process includes public consultations to encourage input from all interested parties as a minimum once in every three years. The PSC and the chairs of the CBC and KSC ascertain that all relevant needs are addressed by the SDP in line with the objectives of goal 1, 2 and 3 of INTOSAI's strategic plan. FIPP takes the initiative to propose amendments and updates to the plan as needed. The PSC consults with all affected parties before the plan is finalised and presented to the INTOSAI Governing Board for endorsement.
If an existing working group within the PSC, CBC or KSC wishes to develop new pronouncements, it makes a suggestion in this regard for inclusion in the SDP for the framework of pronouncements. FIPP invites the subcommittees/working groups to give input to the SDP every three years.
The SDP for INTOSAI Framework of Professional Pronouncements 2016-2019 is available on www.issai.org.