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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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March 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. Merger in Canada Forms CPA Canada  

The 2013 Contabilidad y Responsabilidad para el Crecimiento Economico Regional (Conference for Accounting and Accountability for Regional Economic Growth, or CReCER) will be held in Cartagena, Colombia, July 31-August 1, 2013. The event is being hosted by Instituto Nacional de Contadores Publicos de Colombia. Additional information is available on the event website, www.CReCERColombia2013.org, a Twitter account (@CReCERColombia2), and a Facebook page. Source: www.CReCERColombia2013.org/en
2. First Practice Monitoring/Peer Review Workshop Held by BICA

The Bahamas Institute of Chartered Accountants (BICA) recently held its first Practice Monitoring/Peer Review Workshop, aimed at preparing licensees who sign off on attestation and assurance engagements. Through the implementation of practice monitoring and peer reviews, BICA will be able to promote compliance with International Standards on Quality Assurance 1; fulfill principle 19 of the International Organization of Securities Commissions (IOSCO), which requires auditors to be subject to adequate oversight; protect the public interest; participate in the Institute of Chartered Accountants of the Caribbean’s Regional Practice Monitoring Initiative; and address the requirements in the IFAC Statement of Membership Obligation 1: Quality Assurance. Source: Tribune 242
3. Botswana Minister of Finance: Role of Accountants ‘Vital’ to Democracy

During the 20th annual conference of the East and Southern African Association of Accountants General, Botswana’s Minister of Finance and Development Planning, Kenneth Matambo, called the roles accountants play in ensuring good governance, transparent financial reporting, and accountability vital to a flourishing democracy. Mr. Matambo said a growing economy requires a strong accountancy profession, which in turn relies on “sustained professional qualification and standards.” Source: Mmegi Online
4. Indian Minister of Corporate Affairs Calls on Profession to Maintain Integrity

At the 63rd annual conference of the Institute of Chartered Accountants of India, Indian Minister of Corporate Affairs, Sachin Pilot, told attendees they must maintain the integrity and credibility of the accountancy profession as India becomes more global. “As India becomes more relevant to a globalised economy, the expectations will only be on the rise for more transparency, disclosure, and compliance,” said Mr. Pilot. He also reaffirmed the government’s commitment to establishing a national financial reporting authority, which will serve as an overarching body to address work transparency and “instill confidence in the Indian economy among investors.” Sources: The Hindu Business Line and Daily Financial Times
5. New Shareholder Guide Published by CPA Australia

CPA Australia has published a new guide to help shareholders understand audits. A Guide to Understanding Auditing and Assurance: Listed Companies provides an overview of what auditing and assurance mean, an understanding of the difference between an audit and a review, how to tell if an auditor’s report includes any qualifications, and background on the role of an auditor regarding fraud and going concern, as well as illustrative samples and a glossary of terms. Source: The Accountant Online
6. : Women in the Profession on the Rise, More Work to be Done

In recognition of International Women’s Day on March 8, 2013, the Association of Chartered Accountants (ACCA) reports that while the number of female accountants across the world is on the rise, there remains much to do to ensure diversity within the profession and in leadership roles. According to ACCA’s data, female accountants and accountancy students have increased since 2006. However, this alone is not enough to improve gender diversity throughout the profession. “Despite encouraging numbers of women entering the profession, they are still under-represented in high level positions in the industry,” said Helen Brand, ACCA’s chief executive. “The profession must work together collectively to find ways of helping women reach the more senior positions.” The Accountant Online also recently interviewed top female accounting leaders, including Ms. Brand, on their views on gender in business and the accountancy profession. Sources: Association of Chartered Certified Accountants and The Accountant Online
7. Accountancy SA Reviews Economic Evolution of Africa

Accountancy SA, published by the South African Institute of Chartered Accountants (SAICA), looks at the economic evolution of Africa, including reviewing post-colonial Africa and the long-term view for Africa’s economic prospects. Accountancy SA says that Africa’s economic story is one of “investment, unlocked natural capital, [a] complex adaptive process, and [a] competitive struggle for survival, with modest accumulation. What we are left with is today's mix of medieval-with-modern economic modes.” Source: Accountancy SA
8. ICPARD President Addresses Transparency in Financial Management Conference

The president of the Instituto de Contadores Publicos Autorizados de la Republica Dominicana (ICPARD), Pedro Matos, was a speaker at the recent international seminar on transparency in financial management. Mr. Matos discussed transparency and accountability, especially the importance of strengthening financial system controls so the government resource distribution is handled properly with complete transparency. Additional speakers included Juan Antonio Flores, the international affairs secretary of the Asociacion Interamericana de Contabilidad (Interamerican Accounting Association, or AIC), and Dr. Guarocuya Felix, director general of internal revenue. Source: Instituto de Contadores Publicos Autorizados de la Republica Dominicana
9. FEE Paper Compares EU, IESBA Independence Requirements

The Federation des Experts Comptables Europeens (FEE) has published A Comparison of European Commission Statutory Auditor’s Independence in the EU and the Independence Sections of the IESBA Code of Ethics for Professional Accountants. In the paper, FEE reviews the key differences between the EU’s frameworks for auditor independence and global independence standards, including the Code of Ethics for Professional Accountants from the International Ethics Standards Board for Accountants (IESBA). According to FEE’s assessment, the Code of Ethics includes stricter independence provisions and adoption of the Code of Ethics would provide a more robust system. Source: Federation des Experts Comptables Europeens
10. ACCA:CFOs Looking for Financial Management Skills in New Hires

A new report from the Association of Chartered Certified Accountants (ACCA) says CFOs are looking for “complete financial professionals” in their new hires. The ACCA surveyed approximately 500 CFOs in China, Malaysia, Russia, the United Arab Emirates, and the UK for The Complete Finance Professional: Why Breadth and Depth of Finance Capability Matter in Today’s Finance Function to determine the most important factors in hiring and what skills will enable them to grow their businesses since the financial crisis. McKinsey Quarterly also recently profiled CFOs in an effort to look at the evolution of the role and the needs of companies. McKinsey analyzes the experience, credentials, and backgrounds of the CFOs of the top 100 global companies and suggests companies are shaping the role to meet current needs Sources: Association of Chartered Certified Accountants and McKinsey Quarterly (free registration required)
11. Recent Member Appointments and Elections
  • CA. Subodh Kumar Agrawal, President, Institute of Chartered Accountants of India
  • CA. K. Raghu, Vice President, Institute of Chartered Accountants of India
  • Mr. A.K.M. Delwer Hussain, FCMA, President, Institute of Cost and Management Accountants of Bangladesh
  • Mr. Md. Jasim Uddin Akond, FCMA, Vice President, Institute of Cost and Management Accountants of Bangladesh
  • Mr. Mohammed Salim, FCMA, Vice President, Institute of Cost and Management Accountants of Bangladesh
  • Mr. Arif Khan, FCMA, Secretary, Institute of Cost and Management Accountants of Bangladesh
  • Mr. Nazmul Haider, FCMA, Treasurer, Institute of Cost and Management Accountants of Bangladesh
  • Ms. Susanna Chiu, President, Hong Kong Institute of Certified Public Accountants
  • Mr. Clement Chan, Vice President, Hong Kong Institute of Certified Public Accountants
  • Ms. Mabel M. B. Chan, Vice President, Hong Kong Institute of Certified Public Accountants
12. Joint Initiatives Launched Among Professional Accountancy Organizations
  • • The Institute of Chartered Accountants in England and Wales has signed a new agreement with the Gulf Co-operation Council Accounting and Authorizing Organization to help develop an audit quality monitoring program for GCC countries. Source: Zawya
  • A new international initiative, Chartered Accountants Worldwide, has been created by six national organizations—Chartered Accountants Ireland, Institute of Chartered Accountants in Australia, the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, the New Zealand Institute of Chartered Accountants, and the South African Institute of Chartered Accountants—to promote the Chartered Accountants qualification. Source: Economia
News from Government, Regulatory Bodies, and Other International Organizations
1. G-20 Urges IMF, World Bank to Explore Public Sector Reporting

The Group of Twenty (G-20) Finance Ministers and Central Bank Governors has urged the International Monetary Fund (IMF) and the World Bank to further explore the issues of transparency and comparability in public sector reporting. The G-20 asked the IMF and World Bank to “take stock of the existing guidelines…with a view to ensuring that they remain relevant and topical and prepare their proposals for enhancement in assess[ing] risks to public debt sustainability.” Both IFAC and the International Public Sector Accounting Standards Board have praised this move and pledged cooperation with the G-20, IMF, and World Bank. Sources: G-20 Communique, IFAC press release, and IPSASB press release
2. New Investor Education Initiative Report Available from IOSCO

A new report is now available from the International Organization of Securities Commissions (IOSCO) on investor education initiatives. Report on Investor Education Initiatives Relating to Investment Services provides IOSCO members and the public with an overview of the different approaches that supervisory authorities and self-regulatory organizations take to educate retail investors on issues relevant to financial products. Source: Mondo Visione
3. Russia Finalizes IPSAS-Based Accounting Standards for Adoption

Russia has finalized its public sector accounting standards based on International Public Sector Accounting Standards (IPSASs). The project, funded through the World Bank, aims to improve the governance of Russia’s public finances by presenting complete, transparent, and true financial information. According to those involved in the adoption process, IPSAS-based standards will “provide more qualitative and useful accounting information on [the] financial position and financial results of public sector entities for decision-making and accountability purposes.” Source: Public Finance International
4. CDSB Releases Report on Sustainable Disclosures

The Climate Disclosure Standards Board has released Climate Change and Integrated Reporting: Complementary Disclosures for a Sustainable Future. The report provides CEOs, CFOs, reporting committees, and internal auditors with a reference tool that considers how “fundamental concepts, guiding principles, and content elements, as set out in the International Integrated Reporting Council’s prototype framework, complement existing climate change-related reporting approaches and practices.” Source: Climate Disclosure Standards Board
5. A4S Sets Out Business Case for Integration of Environmental, Social Factors

The Prince of Wales’ Accounting for Sustainability (A4S) Project has released Future Proofed Decision Making: Integrating Environmental and Social Factors into Strategy, Finance, and Operations. The report is based on interviews and discussions with board members and senior managers at large companies and public sector organizations. Future Proofed also makes the business case for the integration of environmental and social information into decision making and includes an analysis of relevant research and identification of next steps. Source: Accounting for Sustainability
6. EC Calls IPSASs 'Indisputable Reference' to Harmonize Public Sector Accounts

The European Commission (EC) has found that International Public Sector Accounting Standards (IPSASs) “represent an indisputable reference for potential EU harmonized public sector accounts” and that almost half of existing IPSASs could be implemented with little or no adaptation. Additionally, a staff working document, which accompanied the main report, discusses the advantages of IPSASs, including that “transparency provided by high-quality accrual standards such as IPSASs also provides for better-informed capital markets, in which government financial activity plays a much greater role than is often acknowledged.” Both IFAC and the International Public Sector Accounting Standards Board (IPSASB) applauded these finding and anticipate accrual-based accounting standards serving as a tool to build trust and financial stability. Sources: European Commission, IFAC press release, and IPSASB press release
Recent Development Related to the Financial Crisis and Economy Recovery
1. Bloomberg Investigates Incoming Monetary-Policy Makers

Are incoming monetary-policy makers in Europe, Japan, and the UK going to be more aggressive than their predecessors? Bloomberg news takes a deeper look, based on previously stated opinions and actions taken, at the incoming monetary-policy makers in Europe, Japan, and the UK to assess their views on policy. According to Bloomberg, many governments are betting these new policymakers will be more aggressive. Source: Bloomberg
2. IASB Proposal Could Cost Banks Heavily

A new proposal from the International Accounting Standards Board (IASB) intended to protect the financial system in a crisis could require banks to raise billions in capital. The proposed change would alter the “expected loss” rules governing how banks account for assets, requiring lenders to recognize all loses they could have as soon as there is evidence of any decrease in the value of a loan. The comment deadline for the IASB proposal is July 5, 2013. Sources: Daily Telegraph, Bloomberg, The Economist, and International Accounting Standards Board
      Институт за Овластени Ревизори, Јануари 2007. Сите права се задржани.
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