Publication: Zambia Report on the Observance of Standards and Codes: Accounting and Auditing
Date
2017-10
ISSN
Published
2017-10
Author(s)
World Bank Group
Abstract
The government of Zambia is implementing
the seventh National Development Plan (NDP) focused on
building a diversified and resilient economy for sustained
growth and social economic development (2017 – 2021). This
second Zambia report on the Observance of Standards and
Codes – Accounting and Auditing (ROSC A and A) is aimed at
determining reforms that will further strengthen the
accountancy profession to accelerate its contribution
towards economic and social development. The report is set
out as follows. Section I describes the objective, approach,
country and economic context, and link between corporate and
financial reporting and the seventh NDP, World Bank country
partnership strategy, and different sectors; section II
provides an assessment of the framework supporting the
accountancy profession; section III discusses the status of
implementation of 2007 policy recommendation; and section IV
lists policy recommendations.
Link to Data Set
Citation
“World Bank Group. 2017. Zambia Report on the Observance of Standards and Codes: Accounting and Auditing. © World Bank, Washington, DC. http://hdl.handle.net/10986/29760 License: CC BY 3.0 IGO.”