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

dc.contributor.author World Bank Group
dc.date.accessioned 2021-02-03T15:25:06Z
dc.date.available 2021-02-03T15:25:06Z
dc.date.issued 2020-01
dc.description.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. en
dc.identifier http://documents.worldbank.org/curated/en/916131611573293650/Sierra-Leone-Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing
dc.identifier.uri http://hdl.handle.net/10986/35096
dc.language English
dc.publisher World Bank, Washington, DC
dc.rights CC BY 3.0 IGO
dc.rights.holder World Bank
dc.rights.uri http://creativecommons.org/licenses/by/3.0/igo
dc.subject ACCOUNTING AND AUDITING
dc.subject ACCOUNTING STANDARDS
dc.subject ETHICS STANDARDS
dc.subject REPORTING PRACTICES
dc.subject INTERNATIONAL FINANCIAL REPORTING STANDARDS
dc.subject FINANCIAL REPORTING
dc.title Sierra Leone Report on the Observance of Standards and Codes en
dc.title.subtitle Accounting and Auditing en
dc.type Report en
dc.type Rapport fr
dc.type Informe es
dspace.entity.type Publication
okr.date.disclosure 2021-01-25
okr.doctype Economic & Sector Work :: Accounting and Auditing Assessment
okr.doctype Economic & Sector Work
okr.docurl http://documents.worldbank.org/curated/en/916131611573293650/Sierra-Leone-Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing
okr.identifier.externaldocumentum 090224b0881fb3e4_2_0
okr.identifier.internaldocumentum 32196132
okr.identifier.report 156115
okr.imported true en
okr.language.supported en
okr.pdfurl http://documents.worldbank.org/curated/en/916131611573293650/pdf/Sierra-Leone-Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing.pdf en
okr.region.administrative Africa
okr.region.administrative Africa Western and Central (AFW)
okr.region.country Sierra Leone
okr.topic Public Sector Development :: Regulatory Regimes
okr.topic Finance and Financial Sector Development :: Financial Regulation & Supervision
okr.unit Governance Global Practice
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