Publication: Sierra Leone Report on the Observance of Standards and Codes: Accounting and Auditing
Date
2020-01
ISSN
Published
2020-01
Author(s)
World Bank Group
Abstract
Sierra Leone is implementing a
Medium-Term National Development Plan for 2019–2023 (2019
NDP) entitled “Education for Development”, aimed at
improving people’s lives through education, inclusive
growth, and the building of a resilient economy. The
objective of the second Sierra Leone Report on the
Observance of Standards and Codes - Accounting and Auditing
(ROSC A&A) is to determine the kinds of reforms that
will further strengthen the accountancy profession and
enhance its contribution to the country’s growth agenda.
This review focused on: (a) assessing the status of
implementation of the policy recommendations and action plan
developed after the first review in 2006, as well as its
impact on the accountancy profession, (b) assessing and
identifying any emerging issues that relate to A&A
practices that require strengthening, and (c) proposing
policy recommendations to strengthen the profession. The
review was conducted from May to November 2019 following the
revised World Bank ROSC A&A 2 methodology.
Citation
“World Bank Group. 2020. Sierra Leone Report on the Observance of Standards and Codes: Accounting and Auditing. © World Bank, Washington, DC. http://hdl.handle.net/10986/35096 License: CC BY 3.0 IGO.”