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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.5 Accountancy Profession.
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- World Bank.
- Series:
- Accounting and Auditing Assessment
- World Bank e-Library.
- Language:
- English
- Subjects (All):
- Accounting.
- Corporate Data and Reporting.
- Corporate Governance.
- Education.
- Finance and Financial Sector Development.
- Financial Regulation & Supervision.
- Governance.
- International Financial Reporting Standards.
- Private Sector Development.
- Tertiary Education.
- Local Subjects:
- Accounting.
- Corporate Data and Reporting.
- Corporate Governance.
- Education.
- Finance and Financial Sector Development.
- Financial Regulation & Supervision.
- Governance.
- International Financial Reporting Standards.
- Private Sector Development.
- Tertiary Education.
- Other Title:
- Report on the Observance of Standards and Codes, Accounting and Auditing
- Place of Publication:
- Washington, D.C. : The World Bank, 2017.
- System Details:
- data file
- Summary:
- The purpose of this report is to gain an understanding of the accountancy profession in the jurisdiction; from pathways for aspiring accounting professionals and auditors to enter the profession, through to maintaining professional competence, and the roles and responsibilities of professional accountancy organizations (PAOs). Questions are based on international good practice in respect of the expected professional skills, education, and competences for the accountancy profession such as the International Education Standards (IES) issued by the International Accounting Education Standards Board (IAESB). The report is structured as follows: entry requirements to the accountancy profession; continuing professional development; and professional accountancy organizations.
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