, a new accounting directive was adopted, replacing the fourth and seventh directives on company law. A directive amending … accounting and auditing. The accounting directive seeks to enhance the quality of financial reporting and expand it, especially …

The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make … and Codes (ROSC) on Accounting and Auditing (A and A). The paper should be used as a tool to assist the Ministry of … Considerations for Public Interest Entities (PIEs); (ii) Reducing regulatory burdens related to compliance with accounting, financial …

This paper describes the accounting profession, and the education and training of accountants and accounting … technicians in Sub-Saharan Anglphone Africa. It reviews professional accounting examinations and degrees, educatio, practical … training, and continuing professional education. The paper highlights the weaknesses in accounting education and training, and …

Open banking schemes provide consumers with more choice and new financial products and services through the use of … how to implement consumer consent protocols to access bank account data under open banking scenarios …

interactions of banking supervisors and external auditors who are key contributors to market discipline. Auditors ensure that … reform the international financial architecture In particular, a 2014 Basel Committee on Banking Supervision paper explored … quality of banks' financial statements and effective banking supervision. This report presents the findings of the survey …