Other Financial Accountability Study

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  • Publication
    Common Core Accounting Syllabus for Universities
    (World Bank, Washington, DC, 2019-09-13) World Bank Group
    Strengthening Auditing and Reporting in the Countries of the Eastern Partnership (STAREP) is a regional program of the Centre for Financial Reporting Reform (CFRR). The program aims to create a transparent policy environment and effective institutional framework for corporate reporting within the countries that make up the European Union’s Eastern Partnership: Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine. STAREP’s focus is on the improvement of corporate financial reporting frameworks and their effective implementation. As many countries move towards the adoption of international and regional standards in accounting and auditing, there is a need to ensure high quality, relevant education both for those entering the profession and for ongoing professional development throughout their career. The World Bank’s Accounting and Auditing Education Community of Practice (EduCoP) has enabled shared and peer learning, supporting national efforts to develop accounting and auditing education capacity.
  • Publication
    Action Plan for Strengthening Financial Services Consumer Protection in Azerbaijan
    (World Bank, Washington, DC, 2009-12) Prouza, Tomáš; Mundy, Shaun; Izaguirre, Juan C.
    This Action Plan is based on the World Bank’s Technical Note on Consumer Protection and Financial Literacy in Azerbaijan published in June 2009. The Action Plan focuses on the Legal and Regulatory Issues of the Technical Note’s Key Findings and Recommendations, proposing specific actions for Azerbaijani authorities, financial institutions and consumer organizations so that consumer protection is strengthened and made more effective and efficient. The Action Plan should be the base upon which specific legal changes should be drafted and against which their implementation should be evaluated. Beside the Technical Note itself, the Action Plan draws on best international practices and experiences of regulators and supervisors that have tried to introduce improved consumer protection in their countries. It should also be noted that a well-balanced consumer protection regime serves also the interest of financial institutions as it provides them with better informed clients and also makes sure that clients understand their obligations under the contracts they signed. The Action Plan is divided into five parts that cover the key areas based on the recommendations of the Technical Note: (a) Legal Mandate, (b) Effective Supervision and Regulation, (c) Disclosure of Information, (d) Business Practices, and (e) Dispute Resolution.