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

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dc.contributor.authorWorld Bank Group
dc.date.accessioned2021-02-03T15:25:06Z
dc.date.available2021-02-03T15:25:06Z
dc.date.issued2020-01
dc.description.abstractSierra 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/916131611573293650/Sierra-Leone-Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing
dc.identifier.doi10.1596/35096
dc.identifier.urihttps://hdl.handle.net/10986/35096
dc.languageEnglish
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.subjectACCOUNTING AND AUDITING
dc.subjectACCOUNTING STANDARDS
dc.subjectETHICS STANDARDS
dc.subjectREPORTING PRACTICES
dc.subjectINTERNATIONAL FINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTING
dc.titleSierra Leone Report on the Observance of Standards and Codesen
dc.title.subtitleAccounting and Auditingen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleSierra Leone Report on the Observance of Standards and Codes
okr.date.disclosure2021-01-25
okr.date.doiregistration2025-05-07T11:08:34.663062Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/916131611573293650/Sierra-Leone-Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing
okr.guid916131611573293650
okr.identifier.externaldocumentum090224b0881fb3e4_2_0
okr.identifier.internaldocumentum32196132
okr.identifier.report156115
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/916131611573293650/pdf/Sierra-Leone-Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing.pdfen
okr.region.administrativeAfrica
okr.region.administrativeAfrica Western and Central (AFW)
okr.region.countrySierra Leone
okr.topicPublic Sector Development::Regulatory Regimes
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.unitGovernance Global Practice
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