APSCA’S ENHANCED FUNDING MODEL  
FUTURE-PROOFING THE PROFESSION  
APSCA is future-proofing our profession with the launch of our 2030 Strategy.  
The strategy will deliver real benefits to the global social compliance audit profession, building on our  
current focus of certifying auditors. This focus includes:  
• Developing a pathway to attract new social compliance auditors.  
• Enhanced user experience through improved practices, including the exam and training  
process, and facilitating greater Member engagement.  
• Expanded global reach and influence for the social compliance profession, to enable input into  
key and emerging issues for government and civil society.  
These extra benefits require a change in step for our organization.  
New funding is critical to allow us to build the organization our profession needs and deserves and  
get on the front foot with all stakeholders, so we can face tomorrow’s challenges with confidence.  
The basis for the reporting will be through monthly  
reports from Member Firms with support and  
validation by Programs and Brands.  
BACKGROUND  
Successfully funded by Member Firms, APSCA has  
grown to become the professional standards body  
for Social Compliance Auditing, with our Members  
representing a substantial majority of the profession.  
The fee will be added to the Social Compliance  
Invoice by reporting it as an APSCA fee, with  
supporting information noted as: “APSCA Social  
Compliance Audit Fee.“  
Our Member Auditors conducted more than 170,000+  
Social Compliance Audits during 2022 and continue to  
enjoy the support of the largest brands and retailers in  
the world.  
PHASE 2 - COMMENCING OCTOBER 1, 2023  
An APSCA fee per audit will be expanded to include  
all programs. APSCA will maintain a list on the  
Member page of our website, noting programs  
which have written to APSCA requesting and being  
accepted to opt out during the transition period.  
With our Board supported strategy in hand, now is the  
time for APSCA to move forward with the next steps to  
enhance the profession’s global credibility.  
NEW FUNDING MODEL  
As announced in September 2022, the implementation  
of our 2030 Strategy necessitates a new funding model  
which will be implemented in a phased approach to  
support our Member Firms through this new process.  
PHASE 3 – EFFECTIVE JANUARY 1, 2024  
APSCA’s Member Firm annual membership fee will  
migrate from a flat rate charge per firm, to a tiered  
approach depending upon membership category.  
Membership categories are determined by APSCA  
each August and are an ABC classification based upon  
the number of employed Certified Auditors (CSCA).  
Modeling has shown this will deliver the biggest  
benefit to Members, by ensuring fees reflect firm size  
and activity rather than a flat rate approach.  
PHASE 1 - COMMENCING JULY 1, 2023  
An APSCA fee per audit will be charged by Member  
Firms and submitted to APSCA monthly for Social  
Compliance Audits (including re-audits see definition  
(See Page 3). The programs and brands that are  
included are:  
PHASE 4 - EFFECTIVE JANUARY 1, 2025  
ƒ amfori (BSCI)  
The APSCA Member Firm Fee will remain tiered.  
ƒ Sedex (SMETA)  
A Social Compliance Audit Fee will be applicable  
to all audits which meet the definition of a Social  
Compliance Audit and/or re-audit/follow-up audit  
(see page ꢀ).  
ƒ Social Accountability International/SAI (SA8000)  
ƒ Worldwide Responsible Accredited Production (WRAP).  
Document Name:  
Date:  
APSCA’s Enhanced Funding Model - Document 1  
May 2ꢁ23  
This document is no longer version controlled once printed.  
Page 1 of 4  
Author/Owner:  
Authorized by:  
APSCA President/CEO  
Executive Board  
HOW IT WILL WORK  
PHASE 1- COMMENCING JULY 1, 2023  
APSCA Membership fees will comprise:  
Description  
Price (USD)  
Member Auditors  
$100  
Member Firm  
$9,000  
Social Compliance Audit Fee for select programs  
$15 per audit  
PHASE 2- COMMENCING OCTOBER 1, 2023  
Description  
Price (USD)  
Social Compliance Audit Fee for all programs, except for  
those noted on APSCA’s Member Page of website.  
$15 per audit  
PHASE 3 – EFFECTIVE JANUARY 1, 2024  
APSCA Membership fees will comprise:  
Description  
Price (USD)  
Member Auditors  
$100  
Member Firm  
A Category Firm  
$15,000  
$12,000  
B Category Firm  
C Category Firm  
$5,000  
Social Compliance Audit (Fee)  
$15 per audit  
PHASE 4 - EFFECTIVE JANUARY 1, 2025  
APSCA Membership fees will comprise:  
Description  
Price (USD)  
Member Auditors  
$100  
Member Firm (tiered approach)  
A Category Firm  
B Category Firm  
C Category Firm  
$15,000  
$12,000  
$5,000  
Social Compliance Audit (Fee)  
Applicable to all Social Compliance Audits  
$15 per audit  
Document Name:  
Date:  
APSCA’s Enhanced Funding Model - Document 1  
May 2ꢁ23  
This document is no longer version controlled once printed.  
Page ꢂ of 4  
Author/Owner:  
Authorized by:  
APSCA President/CEO  
Executive Board  
Q&A  
1. Why are we making this change?  
APSCA’s current funding model has served the organization well during its initial growth stage.  
For APSCA to evolve to the next stage, address issues such as the emergence of HRDD legislation  
which obligates companies to advance practices and implement the agreed 2030 Strategy, it is vital  
the funding model be enhanced to support necessary growth which further enhances the global  
profession of social compliance auditing.  
2. Who does this impact?  
Commencing 2024, Member Firms will pay in alignment with their size within the social compliance  
auditing profession, reflective of the number of employed Certified Auditors (CSCA) they are associated  
with. Each Member Firm will also contribute reflective of the number of audits they complete per month.  
This change is equitable for all Members, ensuring fees reflect firm size and activity.  
3. Which Social Compliance Audits attract the Audit Fee?  
During 2023-2024, APSCA and Member Firms will work with clients to discuss the implementation  
of the APSCA Audit Fee for Social Compliance Audits. For audits carried out commencing July 1,  
2023, the audit fee is applicable to Programs who have confirmed participation which include amfori,  
SA8000, Sedex, and WRAP  
4. Will this lead to less reporting of audits, for Member Firms to reduce fees paid to APSCA?  
APSCA will monitor the change based on previous audits reported by Member Firms. Reporting will be  
validated with reports received from the Programs. Discrepancies noted will be subject to investigation  
and possible sanction.  
5. How will the additional funds be utilized?  
The extra funds will support the implementation of APSCA’s 2ꢁ3ꢁ Strategy, which focuses on  
developing a pathway to attract new auditors to the profession, expanding auditor capacity globally. It  
also will enable an enhanced experience for all Members, including reviewing the exam and training  
process to deliver genuine productivity benefits.  
External engagement will increase, focusing on influencing pending legislation which directly impacts  
on social compliance auditing and increasing market awareness and adoption.  
These are just some of the many benefits of our 2ꢁ3ꢁ Strategy – for more details please visit our website.  
6. What is APSCA’s definition of a Social Compliance Audit?  
A Social Compliance Audit is defined as a means of evaluating, measuring, understanding, and  
reporting an organization’s social and ethical performance.  
A social compliance audit requires consideration of each of the sections in the APSCA Competency  
Framework, with the capture and evaluation of sufficient evidential matter to assess performance  
relative to each section by an APSCA Certified Social Compliance Auditor (“CSCA”).  
Competent capture of sufficient evidential matter includes at a minimum:  
• Observations of conditions in the facility, which include the work area and any other relevant areas  
• Review of records processes, procedures and policies related to the APSCA Code and Standards of  
Professional Conduct sections  
• Management interviews  
• Worker interviews (workers include direct employees, contractors, temporary workers and all other  
persons on site)  
• Triangulation of all information.  
Document Name:  
Date:  
APSCA’s Enhanced Funding Model - Document 1  
May 2ꢁ23  
This document is no longer version controlled once printed.  
Page ꢀ of 4  
Author/Owner:  
Authorized by:  
APSCA President/CEO  
Executive Board  
Q&A  
CSCA and Member Firms have the responsibility to ensure that appropriate time is spent on-site to  
competently achieve these tasks. The appropriate time is a function of many factors, including but not  
limited to the number of workers and physical size of the facility.  
Industry standard practice indicates that effective consideration would generally require a minimum  
of one auditor day on site for small facilities (e.g. less than 100 workers), whereas for larger facilities  
with more workers, two or more auditor days will be required incrementally, based on the number of  
workers and the physical size of the facility.  
Included within the APSCA definition of a Social Compliance Audit is:  
•
A re-audit or follow-up audit which is an audit that is conducted after an initial audit to assess  
whether corrective actions have been taken by an organization to address the non-compliances/  
findings identified during the initial audit. The purpose of a re-audit or follow-up audit is to evaluate  
the effectiveness of the corrective actions taken and to verify that they have been implemented and  
are functioning as intended. Generally, a re-audit would include a facility tour, worker interviews and  
identification of additional non-compliances as well as closure of previous non-compliance.  
Not included within the APSCA definition is desktop review, remote assessment or similar.  
See Use of APSCA Membership Number Document.  
An APSCA fee will be added to invoices issued for audits that meet APSCA’s definition of a social  
compliance audit  
7. What are the next steps?  
For audits conducted from July 1, 2023, APSCA will ask each firm to report by the third Friday of the  
following month the number of audits they completed by Program. Based on this information an  
invoice will be raised for each Member Firm monthly, payable within 30 days.  
APSCA will conduct a validation process, with a report at the end of each quarter identifying  
discrepancies with adjustments in the invoicing if applicable.  
8. We are a small firm, can we pay quarterly?  
We recognize bank fees/ foreign currency exchange rates can become costly for our smaller Member  
Firms, especially when their monthly APSCA audit fee may be low. For Member Firms that have a  
monthly invoice of USD450 or less, payment can be combined with the following month, however  
invoices must be paid no less than quarterly. As with exam and membership fees, Member Firms have  
the option of paying via credit card or bank transfer  
9. We are a larger firm, why should we pay more to subsidize smaller firms?  
The new funding model aims to ensure equality among our Member Firms by ensuring APSCA fees  
reflect firm size and activity. This is a change from our previous flat rate approach.  
To deliver our ꢂ0ꢀ0 Strategy and realize all the benefits it offers, APSCA requires a more secure and  
equitable funding base that grows with our profession. Our new funding model will ensure all Member  
Auditors and Member Firms benefit, regardless of their size.  
For additional questions, please email director@theapsca.org or see our website www.theapsca.org  
Document Name:  
Date:  
APSCA’s Enhanced Funding Model - Document 1  
May 2ꢁ23  
This document is no longer version controlled once printed.  
Page ꢃ of 4  
Author/Owner:  
Authorized by:  
APSCA President/CEO  
Executive Board