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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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April 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. CReCER 2013 to be Held July 31 in Colombia  

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. ACCA Releases SME Report

The Association of Chartered Certified Accountants (ACCA) has released a new report, Protecting Stakeholder Interests in SME companies—A Comparative Review of the Role of Accounting Information. The report argues that although current trends are to reduce financial disclosures by small- and medium-sized entities (SMEs), this cannot come at the expense of essential stakeholder safeguards. “[The t]rend towards de-regulating financial disclosures by SMEs is now widespread, but loss of transparency must be compensated for by alternative protections.”
Source: Association of Chartered Certified Accountants
3. ICAI to Provide Accountancy Training, Capacity Building in Africa

The Institute of Chartered Accountants in India (ICAI) has announced plans to provide technical support and training in approximately 21 nations in Africa. The training will focus on accountancy education, as well as strengthen ties in the region.
Source: Vancouver Desi
4. CICA: B+ for the Canadian Budget

The Canadian Institute of Chartered Accountants (CICA) has given the Canadian budget a B Plus rating for a budget that focused on becoming a balanced budget while simultaneously seeking to generate growth. "With lingering economic uncertainty, the government's focus remains a multi-year incremental approach to balancing its books that allows for the funding of initiatives aimed at creating jobs and economic growth. However, it is essential that the government stays on course and gets its finances in order if Canada is to achieve a sustainable recovery." The Canadian government has made commitments to balancing the budgets by 2015-2016.
Source: Newswire CA
5. CIPFA Releases First UK Public Sector-Wide Internal Audit Standards

The Chartered Institute of Public Finance and Accountancy (CIPFA) has issued the first set of public sector-wide internal audit standards for the UK. The new standards, the result of collaborations between CIPFA and the Chartered Institute of Internal Audit, are based on International Standards for Internal Audit with additional requirements and interpretations for the UK public sector.
Source: Chartered Institute of Public Finance and Accountancy
6. CA Sri Lanka Hosts CFO Forum

The Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) recently hosted, along with IBM Sri Lanka, a CFO Forum to discuss the “growing challenges of a CFO and its role as a value integrator.” During his address, Sujeewa Rajapakse, president of CA Sri Lanka, emphasized the changing landscape and expectations CFOs must contend with. “There is no CFO short of tasks right now and their role has been expanding significantly in recent years amidst a multitude of developments both at corporate and global levels.”
Source: Institute of Chartered Accountants of Sri Lanka
7. ICAZ: Accountants Critical to Success of Economy

Accountants, and the accountancy profession, have a critical role to play in the success of the economy, according to Walter Mupanguri, the president of the Institute of Chartered Accountants of Zimbabwe (ICAZ). “Chartered Accountants are of much significance to the well-being of any economy,” he said. “Therefore, we have a role to play towards national development and economic recovery. We are part of the equation towards success of economic turnaround efforts, the upholding of professional ethics, and corporate governance issues.” Mr. Mupanguri urged aspiring Chartered Accountants to respect values and ethics as an important part of the profession during an address to students who recently passed their professional practice examinations in Zimbabwe.
Source: Newsday
8. New Survey Reports Accountants Feel Private Sector has Environmental Responsibility

A new survey from the Association of Chartered Certified Accountants (ACCA), KPMG, and Fauna and Flora International shows that accountants “believe that the private sector has a responsibility in protecting the environment.” Natural Capital—What do Accountants Think? also identified the top five risks accountants believe trends in natural capital can pose to the private sector: reputational risk, disruption of operations, scarcity and increased cost of resources, supply chain risk, and financial risk.
Source: The Accountant
9. Recent Member Appointments and Elections
  • Mr. Francis Mugisha, President, Institute of Certified Public Accountants of Rwanda
  • Mr. Joseph Zorgniotti, President, Conseil Superieur des Experts-Comptables
  • Mr. Philippe Arraou, Vice President, Conseil Superieur des Experts-Comptables
  • Mrs. Francoise Berthon, Vice President, Conseil Superieur des Experts-Comptables
  • Mr. Arnaud Debray, Vice President, Conseil Superieur des Experts-Comptables
  • Mr. Jean-Marc Eyssautier, Vice President, Conseil Superieur des Experts-Comptables
  • Mr. Pierre Grafmeyer, Vice President, Conseil Superieur des Experts-Comptables
  • Mr. Gerard Ranchon, Vice President, Conseil Superieur des Experts-Comptables
  • Mr. Jean Saphores, Vice President, Conseil Superieur des Experts-Comptables
  • Mr. Johan Idris, Vice President, Malaysian Institute of Accountants
10. Joint Initiatives Launched Among Professional Accountancy Organizations
  • The current and future applications of capitals in integrated reporting are addressed in a new background paper prepared for the International Integrated Reporting Council (IIRC) by the Association of Chartered Certified Accountants and the Nederlandse Beroepsorganisatie van Accountants. The IIRC has identified capitals as financial capital, manufactured capital, intellectual capital, human capital, social and relationship capital, and natural capital. Capitals: Background Paper for Integrated Reporting explores how these multiple capitals are recognized as fundamental to integrated reporting.
    Source: Association of Chartered Certified Accountants
  • The Institute of Chartered Accountants in Australia and the New Zealand Institute of Chartered Accountants are continuing to explore the viability of a trans-Tasman institute for Chartered Accountants. In May, the two organizations will launch a consultation with members; the consultation will run from May 7-July 12, 2013 and seek feedback on a proposal developed by the boards of both organizations.
    Source: New Zealand Institute of Chartered Accountants
  • CGMA Magazine, from the American Institute of Certified Public Accountants and the Chartered Institute of Management Accountants, has determined the seven attributes needed for internal auditors: integrity, relationship building, partnering, communication, teamwork, diversity, and continuous learning.
    Source: CGMA
  • In a joint submission, CPA Australia and the Institute of Chartered Accountants in Australia have come out in favor of a proposal from the Australian government to make the use of XBRL (eXtensible Business Reporting Language) in financial reports mandatory for listed companies
    Source: Financial Review
News from Government, Regulatory Bodies, and Other International Organizations
1. IIRC: Proposed Framework Release Imminent

The International Integrated Reporting Council will publish the proposed International Integrated Reporting Framework on April 16, 2013. The Framework is expected to be a critical tool for businesses as they create integrated reports and drive integrated thinking in their organizations. The IIRC is asking all stakeholders to provide feedback on the Framework during its public consultation period, which closes July 15, 2013. The Framework has been released in English but will also be available soon in additional languages.
Source: International Integrated Reporting Council
2. US SEC: No Need to Report Most Social Media Postings

The US Securities and Exchange Commission (SEC) has released social media guidelines for fund companies that say companies do not need to report all social media postings. The ruling addresses what some have called “Twitter overload,” which had companies filing all Twitter, Facebook, and other online postings, for regulatory review. The ruling says that most tweets and post do not need to be filed, only those that are “specifically making claims about fund performance or pitching a fund's investment merits” need to be reported.
Source: Reuters
3. New Report Argues Business Case for Natural Capital

Organisational Change for Natural Capital Management, released by the Economics of Ecosystems and Biodiversity (TEEB) for Business Coalition, explores a model for organizational change based on an assessment of leading businesses on the motivation for behavior change related to natural capital management. The TEEB Business Coalition is a global platform for supporting the development of methods for natural and social capital valuation in business, including development of methods for natural capital accounting. IFAC recently joined the TEEB Business Coalition Advisory Group and will be working with the coalition to provide a compelling economic case for the conservation of natural capital as the cornerstone of green economic policies.
Source: TEEB for Business Coalition
4. Risk and Corporate Boards Report Released

The Conference Board has released Risk Matters: Why and How Corporate Boards Should Become Involved, which highlights a series of issues and recommendations for boards to consider in approaching and improving their risk oversight duties. The report argues the need for organizations to view risk holistically and integrate their risk strategies to meet today's challenges. The report presents information on a number of topics boards need to address, including linking strategy and risk oversight.
Source: The Conference Board
5. GRI Reviews US Trends in Sustainability Assurance

A new study on US trends in assurance of sustainability information has been released by the Global Reporting Initiative (GRI) in collaboration with Bloomberg LP and the Governance and Accountability Institute (G&A Institute). The study was conducted to “shed light on which companies utilize assurance providers for their sustainability reporting and their reasons for doing so.” According to the G&A Institute, 53% of S&P 500 companies publically disclose sustainability information.
Source: Global Reporting Initiative
Recent Development Related to the Financial Crisis and Economy Recovery
1. IMF: Relaxed Bank Policies Run Little Risk of Increasing Inflation

According to the International Monetary Fund (IMF), there is little risk that the relaxing of monetary policies by central banks in recent years will cause increased inflation. The policies have been considered necessary to encourage economic stability and growth but have caused some concern regarding possible inflation. But in new research released by the IMF, the Fund says it believes “the nature of inflation has changed in recent decades, becoming less volatile and less likely to rise or fall in response to underlying changes in the economy.”
Source: Washington Post
2. Germany Establishes New Financial Stability Committee

The new Financial Stability Committee has been established in Germany to strengthen high-level oversight and “synthesize” it with institution-specific supervision. The committee will address issues that focus on financial stability, using the Bundesbank’s analyses of information and trends. The committee was established by the Federal Ministry of Finance, Bundesbank, the Federal Financial Supervisory Authority (BaFin), and the Management Committee of the Financial Market Stablisation Agency (FMSA) under the Act to Strengthen German Financial Supervision, passed in November 2012.
Source: Bundesbank
3. New World Bank Loan for Morocco to Boost Growth

The World Bank has granted a US $160 million loan to Morocco to support reforms to its business environment and encourage competitiveness, boost growth, and create jobs. The First Economic Competitiveness Development Policy Loan will “contribute to leveraging ongoing government reforms aimed at simplifying the regulatory environment and facilitating trade” and “strengthen the capacity of key institutions such as the National Committee for Business Environment, the Competition Council, and the Investment Commission.”
Source: FinChannel.com
      Институт за Овластени Ревизори, Јануари 2007. Сите права се задржани.
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