Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.5 Accountancy Profession
The 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...
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| Format: | Report |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2017
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| Online Access: | http://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 http://hdl.handle.net/10986/26234 |
| Summary: | The 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. |
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