Publication:
Chad Report on the Observance of Standards and Codes: Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2016-12-13T16:05:04Z
dc.date.available2016-12-13T16:05:04Z
dc.date.issued2014-04
dc.description.abstractThe auditing profession in Chad is characterized by the existence of numerous practitioners who provide accounting and auditing services illegally, in violation of community regulations, and whose qualifications often do not meet the international standards. To date, Chad has not yet set up a national association of chartered accountants. One of the most pressing areas in transposing community texts relates to the establishment of a national association of chartered accountants, whose existence is essential for the development and practice of the accountancy profession in Chad. It is also important for consolidating accounting and auditing processes, improving the quality of financial reporting, facilitating access to credit and supporting foreign direct investors, as well as improving the competitiveness of national businesses. With regard to the accounting standards, the Uniform Act (UA) organizing and harmonizing accounting systems for businesses, as well as the accounting chart of accounts and the provisions put in place by the Commission Bancaire d'Afrique Centrale (COBAC) and the Conference Interafricaine des Marches d'Assurances (CIMA) code, there has been very little change since their entry into force towards the end of the 1990s. This is due to shortcomings in the functioning of the regional bodies in charge of ensuring that these texts were updated in line with changes in the accounting, economic, and legal fields. Looking ahead, the major areas of focus in seeking to strengthen the legal and regulatory framework governing accountancy and auditing professions in Chad are the following: (i) the reclassification of CEMAC licensed accounting technicians in Chad in the category of public accountants, in accordance with community regulations, (ii) the establishment of a national association of chartered accountants, (iii) the proper functioning of the national accounting standards commission, (iv) the adoption of auditing professional standards and a code of ethics in line with those established by International Federation of Accountants, or IFAC independent standard-setting board, (v) the strengthening of initial training through the improvement of the quality of the national curriculum and by drafting a continuous professional training plan, and (iv) the capacity building of the Court of Accounts to enable it implement INTOSAI auditing standards in order to ensure proper supervision of public enterprises.en
dc.identifierhttp://documents.worldbank.org/curated/en/824331479709002411/Chad-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing
dc.identifier.doi10.1596/25730
dc.identifier.urihttps://hdl.handle.net/10986/25730
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectACCOUNT
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING FRAMEWORK
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING REPORTS
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEMS
dc.subjectACCOUNTS
dc.subjectARBITRAGE
dc.subjectATTESTATION
dc.subjectAUDIT STANDARDS
dc.subjectAUDITED ACCOUNTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectBAD DEBTS
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANK LOANS
dc.subjectBANKING LAW
dc.subjectBANKING REGULATIONS
dc.subjectBANKING SECTOR
dc.subjectBANKING SECTORS
dc.subjectBANKING SERVICES
dc.subjectBANKING SUPERVISION
dc.subjectBANKING SYSTEM
dc.subjectBANKS
dc.subjectBOARDS OF DIRECTORS
dc.subjectBOND
dc.subjectBONDS
dc.subjectBOURSE
dc.subjectBUSINESS PLANS
dc.subjectCAPACITY BUILDING
dc.subjectCASH FLOW
dc.subjectCASH RESERVES
dc.subjectCENTRAL BANK
dc.subjectCREDIBILITY
dc.subjectCREDIT INSTITUTION
dc.subjectCREDIT INSTITUTIONS
dc.subjectCURRENCY
dc.subjectDEBTS
dc.subjectDEPOSITS
dc.subjectDEVELOPING COUNTRY
dc.subjectDEVELOPMENT BANK
dc.subjectEQUITY CAPITAL
dc.subjectEXCHANGE RATE
dc.subjectEXTERNAL AUDITORS
dc.subjectFAIR VALUE
dc.subjectFINANCIAL AUDITS
dc.subjectFINANCIAL DATA
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MARKET
dc.subjectFINANCIAL MARKETS
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFINANCIAL YEARS
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT BUDGET
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHUMAN CAPITAL
dc.subjectHUMAN CAPITAL DEVELOPMENT
dc.subjectHUMAN DEVELOPMENT
dc.subjectHUMAN RESOURCES
dc.subjectINCOME STATEMENTS
dc.subjectINFORMATION SYSTEMS
dc.subjectINITIAL PUBLIC OFFERINGS
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE COMPANY
dc.subjectINSURANCE INDUSTRY
dc.subjectINSURANCE MARKETS
dc.subjectINSURANCE POLICY
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL INVESTORS
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT CLIMATE
dc.subjectJUDICIAL SYSTEM
dc.subjectLAWS
dc.subjectLEGAL ENVIRONMENT
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL MECHANISM
dc.subjectLEGAL PROVISION
dc.subjectLEGAL PROVISIONS
dc.subjectLEGISLATION
dc.subjectLENDING INSTITUTIONS
dc.subjectLIFE INSURANCE
dc.subjectLIFE INSURANCE COMPANIES
dc.subjectLIQUIDITY
dc.subjectLIVING STANDARDS
dc.subjectLLC
dc.subjectMANAGEMENT INFORMATION SYSTEMS
dc.subjectMARKET OVERSIGHT
dc.subjectMICRO-FINANCE
dc.subjectMICRO-FINANCE INSTITUTIONS
dc.subjectMICRO-FINANCE SECTOR
dc.subjectMONETARY AUTHORITIES
dc.subjectMONETARY FUND
dc.subjectNET PROFIT
dc.subjectOIL PRICES
dc.subjectOIL RESOURCES
dc.subjectPERSONAL PROPERTY
dc.subjectPROFITABILITY
dc.subjectPUBLIC ACCOUNTANTS
dc.subjectPUBLIC ACCOUNTING
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC OFFERING
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectQUALITY OF SERVICE
dc.subjectQUALITY STANDARDS
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY FRAMEWORKS
dc.subjectRETIREMENT
dc.subjectRETURN
dc.subjectSALES
dc.subjectSECURITIES
dc.subjectSTATE ENTERPRISES
dc.subjectSTATUTORY AUDITORS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK MARKET
dc.subjectSTOCKS
dc.subjectSUBSIDIARIES
dc.subjectSURETIES
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX CODE
dc.subjectTAX SYSTEM
dc.subjectTAXATION
dc.subjectTELECOMMUNICATIONS
dc.subjectTRADING
dc.subjectTRANSPARENCY
dc.subjectTREATY
dc.subjectTURNOVER
dc.titleChad Report on the Observance of Standards and Codesen
dc.title.subtitleAccounting and Auditingen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleChad Report on the Observance of Standards and Codes
okr.date.disclosure2016-11-21
okr.date.doiregistration2025-05-07T12:16:55.514858Z
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.docurlhttp://documents.worldbank.org/curated/en/824331479709002411/Chad-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing
okr.guid824331479709002411
okr.identifier.externaldocumentum000333037_20140715144422
okr.identifier.internaldocumentum19790786
okr.identifier.report89417
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/824331479709002411/pdf/894170ESW0ROSC0x385279B00OUO0900ACS.pdfen
okr.region.administrativeAfrica
okr.region.countryChad
okr.sectorFinance
okr.themeFinancial and private sector development :: International financial standards and systems
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.topicGovernance::Governance and the Financial Sector
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.unitGovernance - GP (GGODR)
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