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

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

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...

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Bibliographic Details
Main Author: World Bank Group
Format: Report
Language:English
Published: World Bank, Washington, DC 2021
Subjects:
ACCOUNTING AND AUDITING
ACCOUNTING STANDARDS
ETHICS STANDARDS
REPORTING PRACTICES
INTERNATIONAL FINANCIAL REPORTING STANDARDS
FINANCIAL REPORTING
Online Access:http://documents.worldbank.org/curated/en/916131611573293650/Sierra-Leone-Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing
http://hdl.handle.net/10986/35096
id okr-10986-35096
recordtype oai_dc
spelling okr-10986-350962021-04-23T14:02:15Z Sierra Leone Report on the Observance of Standards and Codes : Accounting and Auditing World Bank Group ACCOUNTING AND AUDITING ACCOUNTING STANDARDS ETHICS STANDARDS REPORTING PRACTICES INTERNATIONAL FINANCIAL REPORTING STANDARDS FINANCIAL REPORTING 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. 2021-02-03T15:25:06Z 2021-02-03T15:25:06Z 2020-01 Report http://documents.worldbank.org/curated/en/916131611573293650/Sierra-Leone-Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing http://hdl.handle.net/10986/35096 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment Economic & Sector Work Africa Africa Western and Central (AFW) Sierra Leone
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic ACCOUNTING AND AUDITING
ACCOUNTING STANDARDS
ETHICS STANDARDS
REPORTING PRACTICES
INTERNATIONAL FINANCIAL REPORTING STANDARDS
FINANCIAL REPORTING
spellingShingle ACCOUNTING AND AUDITING
ACCOUNTING STANDARDS
ETHICS STANDARDS
REPORTING PRACTICES
INTERNATIONAL FINANCIAL REPORTING STANDARDS
FINANCIAL REPORTING
World Bank Group
Sierra Leone Report on the Observance of Standards and Codes : Accounting and Auditing
geographic_facet Africa
Africa Western and Central (AFW)
Sierra Leone
description 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.
format Report
author World Bank Group
author_facet World Bank Group
author_sort World Bank Group
title Sierra Leone Report on the Observance of Standards and Codes : Accounting and Auditing
title_short Sierra Leone Report on the Observance of Standards and Codes : Accounting and Auditing
title_full Sierra Leone Report on the Observance of Standards and Codes : Accounting and Auditing
title_fullStr Sierra Leone Report on the Observance of Standards and Codes : Accounting and Auditing
title_full_unstemmed Sierra Leone Report on the Observance of Standards and Codes : Accounting and Auditing
title_sort sierra leone report on the observance of standards and codes : accounting and auditing
publisher World Bank, Washington, DC
publishDate 2021
url http://documents.worldbank.org/curated/en/916131611573293650/Sierra-Leone-Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing
http://hdl.handle.net/10986/35096
_version_ 1764482315751260160

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