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 the roles and responsibilities of professional accou...
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Format: | eBook |
Language: | English |
Published: |
Washington, D.C
The World Bank
2017
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Series: | Accounting and Auditing Assessment
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Online Access: | |
Collection: | World Bank E-Library Archive - Collection details see MPG.ReNa |
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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