Publication:
Report on the Observance of Standards and Codes, Accounting and Auditing: Module B - Institutional Framework for Corporate Financial Reporting, B.5 Accountancy Profession

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dc.contributor.authorWorld Bank
dc.date.accessioned2017-03-08T16:00:28Z
dc.date.available2017-03-08T16:00:28Z
dc.date.issued2017-01
dc.description.abstractThe purpose of this report is to gain an understanding of the accountancy profession in the jurisdiction; from pathways for aspiring accounting professionals and auditors to enter the profession, through to maintaining professional competence, and the roles and responsibilities of professional accountancy organizations (PAOs). Questions are based on international good practice in respect of the expected professional skills, education, and competences for the accountancy profession such as the International Education Standards (IES) issued by the International Accounting Education Standards Board (IAESB). The report is structured as follows: entry requirements to the accountancy profession; continuing professional development; and professional accountancy organizations.en
dc.identifierhttp://documents.worldbank.org/curated/en/370971487928614328/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-5-accountancy-profession
dc.identifier.doi10.1596/26234
dc.identifier.urihttps://hdl.handle.net/10986/26234
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.subjectaccounting
dc.subjectinternational accounting standards
dc.subjectauditing
dc.subjectinternational financial reporting standards
dc.subjectcorporate governance
dc.subjectfinancial statements
dc.subjecteducation
dc.titleReport on the Observance of Standards and Codes, Accounting and Auditingen
dc.title.subtitleModule B - Institutional Framework for Corporate Financial Reporting, B.5 Accountancy Professionen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleReport on the Observance of Standards and Codes, Accounting and Auditing
okr.date.disclosure2017-02-24
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.docurlhttp://documents.worldbank.org/curated/en/370971487928614328/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-5-accountancy-profession
okr.guid370971487928614328
okr.identifier.doi10.1596/26234
okr.identifier.externaldocumentum090224b084980e20_1_0
okr.identifier.internaldocumentum27220161
okr.identifier.report113021
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/370971487928614328/pdf/113021-ROSC-P155125-ROSC-AA-2-0-Module-B-Institutional-Framework-B-5-Accountancy-Profession.pdfen
okr.topicEducation::Tertiary Education
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.topicPrivate Sector Development::Corporate Governance
okr.topicGovernance::Governance and the Financial Sector
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.unitGovernance - GP (GGODR)
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