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  Институт на Овластени Ревизори

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Повик за пријавување на испити за полагање на испитот за стекнување на звање ревизор

Покана за пријава на учество на предавања за Континуирано професионално усовршување (КПУ) што ќе се одржат на 14, 15 и 16 јуни 2017 година

Покана за пријавување на едукатори за спроведување на испитот за стекнување звање ревизор (Обновено)

Известување/Препорака до друштвата за ревизија и овластените ревизори – трговци поединци во врска со ревизорските стандарди кои што се во примена при спроведување на законските ревизии

Повик за пријавување интерес за одржување предавања за Континуирано професионално усовршување во 2017 година

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February 2013
News from Member Bodies, Affiliates and Regional Accounting Organizations
News from Government, Regulatory Bodies, and Other International Organizations
Recent Development Related to the Financial Crisis and Economy Recovery
News from Member Bodies, Affiliates and Regional Accounting Organizations
1. World Congress of Accountants 2014 to be Held in Rome; Sponsorship Opportunities Available 

The next World Congress of Accountants (WCOA) will be hosted by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC) in Rome, Italy, in 2014. Themed 2020 Vision: Learning from the Past, Building the Future, the 2014 WCOA will be held November 10-13 at the Auditorium Parco della Musica. More than 4,000 professionals from all over the world will convene at this IFAC event, which is held every four years. WCOA 2014 will look back to explore the evolution of the accountancy profession and forward to showcase the innovations that will shape the future of the profession. The WCOA also provides a global platform for organizations and firms to share their projects and visions via various sponsorship opportunities. For more information, please contact info@wcoa2014rome.com or Dimarco@wcoa2014rome.com.

2. New CICA Resource Center for Members in Industry Introduced

The Canadian Institute of Chartered Accountants (CICA) recently launched a new Members in Industry Online Resource Centre. The website provides a “one-stop hub of professional resources, including publications, webinars, online content, and other tools to support your organization and help you succeed throughout the various stages of your career.” The new website was created in response to requests from CICA members for assistance in adapting to changing business environments; almost half of CICA’s 82,000 members work in industry.
Source: Canadian Institute of Chartered Accountants
3. Profile of ICAG Published by Government of Ghana

The Institute of Chartered Accountants in Ghana (ICAG), and its contributions to the accountancy profession and economy in Ghana, was recently profiled on the official website of the government of Ghana. The profile discusses ICAG’s founding, the original and ongoing partnership with the Institute of Chartered Accountants in England and Wales, and current efforts, including enhancing accountancy education and launching adoption and implementation of International Financial Reporting Standards for Small- and Medium-Sized Entities and International Standards on Auditing.
Source: Government of Ghana website
4. CISPA Provides Key Support for Math Education

The Ministry of Education in the Cayman Islands launched a new math education program at the beginning of the 2012-2013 academic year, which was financially supported by the Cayman Island Society of Professional Accountants (CISPA). The Maths Recovery in Government Primary Schools program is designed to support math teachers and reduce the number of students who fall behind in mathematics. Twenty-two teachers have been trained in the new program thus far.
Source: Cayman Net News
5. HKICPA: Regulatory Increases Can be Good for Business

The February issue of A+ magazine from the Hong Kong Institute of Certified Public Accountants (HKICPA) details how recent regulatory changes have increased the compliance burden on companies. However, HKICPA says these new regulatory changes should be seen as positive developments for companies and executives—the new requirements can bring about useful and effective change for management, companies, and business.
Source: A+
6. Tweedie: Bank of England Wrong on Need for Changes to Accounting Standards

Sir David Tweedie, president of the Institute of Chartered Accountants of Scotland (ICAS) and former chair of the International Accounting Standards Board, recently told the British Parliamentary Commission on Banking Standards that directors at the Bank of England were wrong to insist on changes to accounting standards, including that the Bank was wrong to think International Financial Reporting Standards prevented banks from making proper provisions against bad loans.

Sir David also recently spoke out on auditor reporting, calling potential changes a “wonderful opportunity” to emphasize their value. Sir David welcomed the current efforts underway by the International Audit and Assurance Standards Board (IAASB) to review auditor reporting.
Sources: The Daily Telegraph and Accountancy Age
7. New Quality Assurance Review Program for ICPAS

A new quality assurance review programs has been launched by the Institute of Certified Public Accountants of Singapore (ICPAS). The program will promote audit quality for all accountants/firms, with a special focus on small- and medium-sized practices (SMPs). The program is part of the ICPAS overall quality assurance framework, which “adopts a holistic and structured approach” to quality assurance, allowing ICPAS to “support accounting firms by reviewing their audit processes and providing technical advice, training, counseling, as well as recognition and sharing of best practices.”
Source: CFOInnovationAsia
8. Recent Member Appointments and Elections
  • Lic. Guillermo Smith Ramirez, President, Colegio de Contadores Publicos de Costa Rica
  • Licdo. Olao Bolanos Motero, Vice President, Colegio de Contadores Publicos de Costa Rica
  • Mr. Yves Nicolas, Chair, Compagnie Nationale des Commissaires aux Comptes
  • Mrs. Beatrice Jestin, Vice President, Compagnie Nationale des Commissaires aux Comptes
  • Mr. Denis Lesprit, Vice President, Compagnie Nationale des Commissaires aux Comptes
  • Mr. Rene Charles Perrot, Vice President, Compagnie Nationale des Commissaires aux Comptes
  • Mr. Tapani Vuopala, President, KHT-yhdistys-Foreningen CGR ry
  • Ms. Eija Niemi-Nikkola, Vice President, KHT-yhdistys-Foreningen CGR ry
  • Ms. Ho Foong Moi, Chief Executive Officer, Malaysian Institute of Accountants
  • Mr. Gombo Bayanmunkh, Mongolian Institute of Certified Public Accountants, President
  • Mr. Abdul Mannan, President, South Asian Federation of Accountants
9. Joint Initiatives Launched Among Professional Accountancy Organizations
  • The Nigerian Association of National Accountants and the South African Institute of Professional Accountants have signed a Memorandum of Understanding that outlines how members of each organization can become members of the other organization. Nigeria and South African have been key trading partners in recent years—trade volumes totaled US$30 million in 2012. Nigeria is also expected by some to become the 13th leading economy by 2050, according to a new report from PwC.
    Sources: Business Day and Ventures
  • CPA Australia has signed Memoranda of Cooperation with four local accounting bodies in China: the Guangdong Provincial Institute of Certified Public Accountants, the Guangzhou Institute of Certified Public Accountants, the Shanghai Institute of Certified Public Accountants, and the Shenzhen Institute of Certified Public Accountants. The agreements will “unite a global network of leading accounting and finance professionals to drive business success around the world.” The agreements are also designed to strengthen communications and training between the organizations.
    Source: CPA Australia
News from Government, Regulatory Bodies, and Other International Organizations
1. US$13.6 Trillion in Managed Assets Consider ESG Factors

Findings in a new report from the Global Sustainable Investment Alliance demonstrate the continuing growth of the importance of sustainability concerns for business. The Global Sustainability Investment Review 2012 reports that globally at least US$13.6 trillion in professionally managed assets incorporate environmental, social, and governance (ESG) concerns into investment selection and management. Additionally, almost 22% of professional managed assets are considered sustainable or responsible. These findings on investors’ use of ESG factors reflect the conclusions in IFAC’s Investor Demand for Environmental, Social, and Governance Disclosures: Implications for Professional Accountants in Business.
Sources: Global Sustainability Investment Alliance and AccountingEducation.com
2. PACPA Seeks Assistance with Quality Assurance Program

The Palestinian Association of Certified Public Accountancy (PACPA), which is in the process of applying to be an IFAC associate, is looking for assistance from another professional accountancy organization, or an individual, to develop its quality assurance program. The initiative will be funded through a grant from the World Bank’s Board of Professional Auditing program.
Source: IFAC LinkedIn Discussion Group
3. FRC Releases Draft Plan, Budget for 2013-2014

The UK Financial Reporting Council (FRC) has released its draft plan and budget for 2013-2014. The plan identifies six priority areas for 2013-2014—regulatory activities, stewardship, corporate reporting, audit quality and value, FRC’s responsibilities for actuarial oversight and standards, and economic and market context. The comment period for the plan is open until March 28, 2013.

The FRC also recently announced a consultation regarding extending the scope of auditor’s reports to include a commentary from the auditor on the risks of material misstatements identified. This would provide a “step change from the traditional binary pass/fail model of audit report.”
Sources: Financial Reporting Council draft plan and budget and Financial Reporting Council consultation
4. IIRC Shares Benefits of Integrated Reporting with APEC

The International Integrated Reporting Council (IIRC) continues to advocate for the value of integrated reporting, and the forthcoming International Integrated Reporting Framework, around the world. IIRC Chief Executive Paul Druckman recently met with Asia-Pacific Economic Cooperation (APEC) business leaders in Manila, Philippines, to discuss the economic value in integrated reporting. Speaking to the APEC Business Advisory Council Finance and Economic Working Group, Mr. Druckman explained the benefits of integrated reporting, including promoting financial stability and building resilience to outside economic fluctuations.

The IIRC also recently announced plans to expand the Business Network of the Pilot Programme in order to “ensure fresh perspectives are heard, particularly from under-represented markets and sectors.” Interested organizations are asked to contact IIRC head of programme, Kate Jefferies, at kate.jefferies@theiirc.org.
Source: International Integrated Reporting Council
5. E&Y: What Makes High Performing Companies Different?

Responding intelligently and quickly to change, being more outward looking and focused on the market, understanding what drives cost and value, and engaging more with stakeholders to optimize their talent are the key differentiating factors for high performing companies, according to a new report from Ernst & Young (E&Y). Growing Beyond: How High Performers are Accelerating Ahead assesses survey responses to establish how high performing companies are surviving and thriving since the global financial crisis began in 2008.
Source: Ernst & Young
6. AccountAbility: Gaining Value from Sustainability Commitments

AccountAbility and the United Nations Global Compact released initial findings from a research report during the World Economic Forum in Davos, Switzerland. Growing into Your Sustainability Commitments: A Roadmap for Impact and Value Creation helps organizations gain maximum value in their sustainability commitments by identifying good practice for adoption, implementation, and advancement of these commitments. The report also provides a Sustainability Commitment Growth Curve as a framework to help companies determine why and how they make a commitment, identify and implement what needs to be done to increase return and impact, and use sustainability commitments as a strategic governance and management tool to improve operational performance.
Source: AccountAbility
7. AAA Creates Committee to Work Toward IFAC Compliance

Accountants and Auditors Association (AAA), a United Arab Emirates (UAE) professional accountancy organization, has created the Higher Committee for IFAC Compliance to establish a roadmap and implementation process toward IFAC associate and member status. The establishment of the committee came out of a high-level meeting between AAA leadership and members of the UAE Ministry of the Economy and Securities and Commodities Authority. The meeting itself set up future opportunities for cooperation, as well as provided an introduction to IFAC and the benefits a well-established professional accountancy organization can provide for the UAE’s economy.
Source: Accountants and Auditors Association
8. ParenteBeard Identifies Seven Sins of Audit Committees

ParenteBeard, a US accounting firm and an independent member of Baker Tilly International, has published a list of what it considers to be the seven deadly sins of audit committees, based on findings from its third annual Audit Committee Forum in November 2012. Avoiding these pitfalls is “critical to the decision-making process necessary to ensure the long-term success of the company, and to protecting individual members of the committee from being held personally liable.” The sins are: haste, rigidity, naivete, hubris, stubbornness, assumption, and complacency.
Source: Accounting Web
Recent Development Related to the Financial Crisis and Economy Recovery
1. Sovereign Debt Issues Persist on Local and National Levels

According to a new report from the Pew Charitable Trusts, more than 61% of US cities have underfunded pension and retiree health plans. The collective gap for these funds is more than US$217 billion. The report also includes options for reform in four categories—plan design, funding, benefits, and organization and management.
Source: Pew Charitable Trusts
2. German Economy: On the Road to Recovery

According to the German central bank, Bundesbank, recovery of the German economy is underway. The German economy, the largest in Europe, contracted during the fourth quarter of 2012 but is already showing signs that “the economic weakness [in late 2012] won’t last all that long,” the Bundesbank said in a statement. “Companies’ expectations have noticeably improved, particularly the estimation of export opportunities.”
Source: Bloomberg
3. IMF’s Lagarde Warns Against Waning Commitment to Financial Recovery

Warning against a “relapse” into financial crisis, the director of the International Monetary Fund (IMF), Christine Lagarde, has called for faster efforts to strengthen the financial system. Ms. Lagarde said she fears the urgency for immediate action felt by regulators and officials in the wake of the onset of the financial crisis in 2008 is waning now that some progress has been made. “We stopped the collapse,” Ms. Lagarde said, but the challenge now is to “avoid the relapse.”
Source: The Washington Post
      Институт за Овластени Ревизори, Јануари 2007. Сите права се задржани.
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