REPRODUCTION AND LIMITED WAIVER OF ENFORCEMENT OF COPYRIGHT AGREEMENT FOR PURPOSES OF OFFICIAL ADOPTION OF INTERNATIONAL STANDARDS BY A GOVERNMENTAL ENTITY IN COLOMBIAAgreement • August 29th, 2023 • New YorkThis agreement (“Agreement”) is made and entered into on August 30, 2023 (“Effective Date”) by and between the International Federation of Accountants, an association organized under the laws of Switzerland with an address at 529 Fifth Avenue, 6th Floor, New York, NY 10017, its successors and assigns (“IFAC”) and Contaduría General de la Nación de la república de Colombia with an address at Calle 26 No. 69 - 76. Edificio Elemento Torre 1 (Aire) Pisos 3 y 15. Código Postal No. 111071, Colombia (“Contaduria”), with respect to Contaduria’s reproduction, and adoption into National Administrative Act of the authorized Spanish translation of the IFAC publication(s) listed on Exhibit A1 – Paragraph I attached hereto and made part of this Agreement (“Works”) and IFAC’s limited waiver of its right to enforce its copyright in the Works. The signatories to this Agreement hereinafter are referred to singularly and collectively as respectively, a “Party” or “Parties.”