APSCA POLICY:  
QUARTERLY REPORTING  
Introduction  
This policy states the requirements for Member Firms to comply with section 5.1 Transparency with  
APSCA, as outlined in the Code and Standards of Professional Conduct (Code) which requires  
quarterly reporting of all social compliance audits performed. It covers reporting requirements,  
the review process, consequences of non-compliance, and the ongoing monitoring and review of  
subsequent reports. This policy applies to all APSCA Member Firms. This policy addresses key areas  
of concern related to audit practices among Member Firms, specifically focusing on the following  
critical areas:  
ç Non-compliant Audits: Addressing the occurrence of Member Firms conducting audits that  
do not adhere to APSCA’s established standards and guidelines.  
ç Compliance Reporting Accuracy: Ensuring that Member Firms accurately report all non-  
compliant audit information and preventing under-reporting or misreporting.  
1. Policy  
All social compliance audits must be fully supervised on-site by an ‘In Good Standing’ APSCA  
Certified Social Compliance Auditor (CSCA).  
2. Reporting Requirements  
Member Firms are required to submit a report to APSCA each quarter to identify all compliant  
and non-compliant audits conducted within the reporting period.  
The report must include the following information in regard to all social audits conducted that  
quarter:  
ç Summary: Total number of ALL social compliance audits conducted during that period  
ç Geographics Tab: Recorded how many audits conducted during that period, per country.  
ç Scheme Data Tab: A breakdown of the types of Audits conducted during that period, i.e.  
specific program or brand.  
The report must include the following information for all non-compliant social audits:  
ç Date of the Audit: The specific date the audit was conducted or began.  
ç Auditor Information: The full name and APSCA Member Number of the Lead Auditor.  
ç Audit Location: The region and country in which the audit was conducted.  
ç Audit Program Details: The specific program or standard to which the audit was conduct ed.  
ç Reason: The reason that a CSCA did not conduct the Audit.  
ç Correction Action: Corrective actions being undertaken by the Member Firm to mitigate the  
occurrence of ASCA-only audits in the future.  
3. APSCA Review Process  
APSCA will review these quarterly reports to identify Member Firms that do not meet or  
adequately demonstrate adherence to the Code. APSCA will address non-compliance issues  
directly with Member Firms to ensure appropriate corrective actions are implemented prior to  
beginning any formal measures.  
Document Name:  
Version & Date:  
Replaces:  
APSCA Quarterly Reporting Policy - D-201  
Page 1 of 3  
Author/Owner:  
Authorized By:  
Professional Conduct Team  
APSCA Board of Directors  
Version 1 - May 2025  
Nil  
APSCA Policy: Quarterly Reporting  
4. Non-Compliant Reporting  
4.1 Misreporting and Inaccurate Reporting: Member Firms are expected to ensure fully  
accurate reporting. In cases of inaccurate reporting, APSCA may consult with the  
Member Firm to allow for correction. However, where misreporting is found to be  
intentional, systemic, or sufficiently serious, APSCA reserves the right to escalate  
directly to the Disciplinary Board for Member Firms.  
4.2 Corrective Measures: Failure to improve non-compliant reporting after consultation  
with ASPCA will initiate the following corrective measures:  
a. Letter of Engagement: This letter addresses identified non-compliance issues.  
APSCA will provide the Member Firm with specific data points indicating targeted  
areas of concern. This letter serves to guide the necessary changes and  
improvements to meet APSCA’s Code.  
b. Letter of Expectation: This letter will be issued to Member Firms requiring immediate  
corrective action. APSCA will identify specific non-compliance concerns and may  
suggest suspending social compliance audits in regions where the Member Firm has  
demonstrated insufficient reporting. Further actions may be outlined as necessary to  
reduce non-compliance under APSCA’s Code.  
c. Letter of Expectation with Corrective Action Plan: In conjunction with issuing  
the Letter of Expectation, the Member Firm will be responsible for developing a  
formal Corrective Action Plan. Approval of this plan will be contingent upon it  
being specifically tailored to address identified areas of non-compliance and  
incorporating mandatory actions to facilitate effective change and improved  
compliance.  
Note: APSCA retains the discretion to determine the appropriate level of action, and the  
Member Firm may be placed at any stage within this pathway.  
4.3 Disciplinary Actions: If the Member Firm fails to demonstrate measurable  
improvement in quarterly reporting following the corrective measures outlined above  
or is found to be in intentional and/or systemic violation of the Code, APSCA reserves  
the right to escalate the matter to the Disciplinary Board for Member Firms. All  
disciplinary actions, including specific terms, conditions, and timelines for compliance,  
will be communicated in writing to the Member Firm.  
4.3.1 Provisional Member Firms may have additional or alternative corrective actions  
at the direction of the Membership Team, which may impact their eligibility to  
become a Full APSCA Member Firm.  
4.3.2 The Disciplinary Board, in accordance with the current Disciplinary Framework  
and Procedures, may impose additional sanctions, which include but are not  
limited to:  
a. Implementation of Enhanced Corrective Action Plans: The Disciplinary Board  
may mandate the adoption of more stringent Corrective Action Plans tailored  
to address specific areas of non-compliance.  
b. Increased Reporting Requirements: Member Firms may be required to provide  
enhanced and more frequent reports on their compliance efforts and progress.  
APSCA Quarterly Reporting Policy - D-201  
Document Name:  
Version & Date:  
Replaces:  
Page 2 of 3  
Author/Owner:  
Authorized By:  
Professional Conduct Team  
APSCA Board of Directors  
Version 1 - May 2025  
Nil  
APSCA Policy: Quarterly Reporting  
5. Monitoring and Review:  
Member Firms receiving a formal Letter of Engagement or Expectation will be subject to a  
structured review process conducted by APSCA, on a quarterly basis. The assessment will  
focus on key performance metrics, including data completeness, accuracy, engagement with  
the Compliance Team, incidence of non-compliant audits, and Auditor capacity.  
Based on this assessment, the Member Firm’s status will be categorized as follows:  
5.1 Fails to Meet Expectations: The Member Firm has not demonstrated measurable  
improvement, and escalation to the appropriate level of disciplinary action is required.  
5.2 On-Going Monitoring Required: The Member Firm is showing progress; however, it will  
remain under continued monitoring to ensure improvement in sustained compliance.  
5.3 Meets Expectations: The Member Firm has demonstrated measurable improvement. If  
the subsequent quarterly report maintains this progress, no further assessment will be  
conducted in the following quarter.  
6. Related Documents  
This document should be read in conjunction with the following:  
ƒ APSCA Code and Standards of Professional Conduct  
ƒ Glossary of Terms  
ƒ Auditor Membership Status Policy  
ƒ Use of APSCA Member Auditor Number Guide  
ƒ Becoming a Member  
ƒ Disciplinary Framework and Procedures.  
Author/Owner:  
Authorized By:  
Professional Conduct Team  
APSCA Board of Directors  
Page 3 of 3  
Document Name:  
Version & Date:  
Replaces:  
APSCA Quarterly Reporting Policy - D-201  
Version 1 - May 2025  
Nil