Theme I: Establishing an Audit Quality Management System within a Supreme Audit Institution is being developed by the working group composed of:

State Audit Office of Hungary (Chair of the group)
European Court of Auditors
National Audit Office of Malta
National Audit Office of Denmark
Accounts Chamber of the Russian Federation.
 

Theme II: Audit of Social Programmes – Audit of Programmes in the Field of Education is being developed by the working group composed of:

Court of Auditors of Portugal (Chair of the group)
Court of Accounts of France
National Audit Office of Sweden
State Audit Office of Estonia
Accounting Chamber of Ukraine.
 

Theme III: Audit of Social Programmes – Audit of Programmes for Professional Integration of the Disabled is being developed by the working group composed of:

National Audit Office of the United Kingdom (Chair of the group)
State Audit Office of Estonia
National Audit Office of Iceland
Federal Audit Office of Switzerland
National Audit Office of Sweden.