Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.5 Accountancy Profession

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/26234

关键词：

accounting;  international accounting standards;  auditing;  international financial reporting standards;  corporate governance;  financial statements;  education;  Report;  Rapport;  Informe; 

年份：

2017

出版地：

Washington,USA

语种：

English

摘要：

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.