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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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Juni 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. Institute in Spain Urges Mandatory Audits for Local Governments  

The Instituto de Censores Jurados de Cuentas de Espana has urged the Spanish parliament to make audits of local governments compulsory. The Institute’s president, Rafael Camara, said the call is reflective of what the public expect and need. "The challenge of transparency not only affects the private sector. People, who want to know how their taxes are spent, are calling for enhanced transparency in the whole public sector.” Source: International Accounting Bulletin
2. First Practice Monitoring/Peer Review Workshop Held by BICA

The Second Africa Congress of Accountants was held in May in Accra, Ghana, hosted by the Pan African Federation of Accountants and the Institute of Chartered Accountants (Ghana). IFAC President Warren Allen and Professional Accountancy Organization Development Committee Chair Deborah Williams spoke during the congress. Additionally, IFAC staff and committee members participated in multiple events and sessions. Presentations from the congress, themed Africa’s Economic Growth, Accountability, and Democracy, are available online. Sources: Second Africa Congress of Accountants and Ghana Business News
3. ICAA: Emerging Consensus on Need for Improvements to Public Sector Reporting Quality

A new report released by the Institute of Chartered Accountants in Australia (ICAA) highlights the emerging consensus for necessary improvements to the quality of public sector reporting globally and the role of International Public Sector Accounting Standards. It’s Time… For Global, High-Quality Public Sector Reporting Standards is designed to influence the debate in developing greater consistency and transparency of public sector reporting internationally. The report looks at where public sector financial reporting stands on the national level, what the vision is for public sector reporting, and how best to achieve it. Source: Institute of Chartered Accountants in Australia
4. Accountancy SA: How Do You Foster Ethical Leadership?

A recently published article in Accountancy SA, from the South African Institute of Chartered Accountants, looks at ethical leadership and how to instill it. The article investigates the corporate context of ethical leadership, what makes ethical leadership, where and why it matters, and strategies for achieving it. Source: Accountancy South Africa
5. AICPA Council Votes to Offer Some Credentials Internationally

A decision at the May meeting of the governing Council of the American Institute of Certified Public Accountants (AICPA) will allow for some specialized credentials to be offered internationally. Business valuation, financial planning, forensics, and technology assurance credentials will be offered through non-US bodies with “stringent codes of conduct and eligibility requirements” that are considered strong enough to “maintain the integrity of the credentials.” The AICPA is currently exploring making the credentials available to members of the Chartered Institute of Management Accountants and may also launch a pilot program with the Chartered Professional Accountants of Canada focused on forensics and technology. Source: Journal of Accountancy
6. Audit Quality Forum Yields Discussion Paper on the Role of the Auditor

The Institute of Chartered Accountants in England and Wales has released a new discussion paper—Reliability Matters: Reliability and the Central Role of the Auditor—following their recent Audit Quality Forums. The paper explores five aspects of reliability and the challenges they pose while stressing the importance of the reliability of financial statements. Source: Institute of Chartered Accountants in England and Wales
7. Financial Reporting Framework for SMEs Released by AICPA

A Financial Reporting Framework for Small- and Medium-Sized Entities has been released by the American Institute of Certified Public Accountants (AICPA). The Framework provides an alternative reporting option for those small businesses in the US that are not required to follow US GAAP for financial statements. Sources: Accounting Today and Journal of Accountancy
8. Fiji Institute Announces Quality Review of Firms

The Fiji Institute of Chartered Accountants has announced an initiative to review member accounting firms in public practice to ensure quality of services. The review initiative will also provide members with a framework of quality assurance principles to help them assess and develop their practices while also offering support and advice. The move is part of the Institute’s efforts to fulfill the IFAC Statements of Membership Obligations regarding quality assurance standards. Source: The Fiji Times Online
9. Trust in Company Reports Lost by Majority of Investors

A majority of investors have lost trust in company reports, according to a survey from the Association of Chartered Certified Accountants (ACCA). According to survey results, more than two-thirds of investors say they are more skeptical of the information companies provide in the wake of the global financial crisis. Source: Association of Chartered Certified Accountants
10. Recent Member Body Appointments and Elections

  • Mr. Hector Castillo, President, Colegio de Contadores Publicos Autorizados de Panama
  • Mr. Rotimi Akanni Omotoso, MBA, CPA, FCA, Registrar/Chief Executive Officer, The Institute of Chartered Accountants of Nigeria
  • Mr. Alhaji Kabir Alkali Mohammed, FCIS, CGMA, mni, FCA, President, The Institute of Chartered Accountants of Nigeria
  • Mr. Chidi Onyeukwu Ajaegbu, ACS, MBF, FCA, Vice President, The Institute of Chartered Accountants of Nigeria
  • Ms. Violeta J. Josef, President, Philippine Institute of Certified Public Accountants
  • Ms. Tita A. Caluya, Executive Vice President, Philippine Institute of Certified Public Accountants
11. Initiatives Launched Among Professional Accountancy Organizations
  • Updated information on the 2014 World Congress of Accountants (WCOA), which will be held in Italy in November 2014, has been posted to the WCOA website, MailScanner has detected a possible fraud attempt from "www.mmsend89.com" claiming to be www.wcoa2014rome.com, including additional information on sponsorship, venue, program, and registration fees. Source: World Congress of Accountants
  • The Finance for the Future Awards, a joint project of the Institute of Chartered Accountants in England and Wales, the Prince’s Accounting for Sustainability Project, and NatWest, have been awarded to Marks & Spencer (large company category), Envirocom (small- and medium-sized entity category), Crossrail (public sector category), Groundwork Pennine Lancaster (social enterprise award), and Enval (inspiring new idea award) for 2013. The awards recognize financial leadership and companies that demonstrate innovate and sustainable ways of doing business that have a long-term financial, environmental, social, and economic impact. Sources: Economia and Finance for the Future
  • A new research paper demonstrates the impact small- and medium-sized entities (SMEs) have on economic growth and the important role SMEs play in the economy, including the contributions they make to income, output, and employment. Growing the Global Economy through SMEs, from the accountancy body coalition, the Edinburgh Group, looks at the contributions SMEs make in developed and developing economies. Source: Edinburgh Group
  • The Institute of Chartered Accountants in England and Wales and the Myanmar Institute of Certified Public Accountants (MICPA) have signed a Memorandum of Understanding to establish a framework to work together on projects, including advancing MICPA’s strategy and plan and developing education programs on International Standards on Auditing and International Financial Reporting Standards. Source: Institute of Chartered Accountants in England and Wales
News from Government, Regulatory Bodies, and Other International Organizations
1. PwC Survey Shows Trend Toward Accrual-Based Accounting

A recent survey by PwC shows that more than two-thirds of governments globally still use cash-based accounting in spite of global efforts, including those by IFAC. However, the report, Towards a New Era in Government Accounting and Reporting", also shows that there is a clear trend toward accrual-based accounting. “A major shift to accrual accounting is expected in developing countries, with [International Public Sector Accounting Standards] serving as a common reference point,” according to the report. Sources: The Accountant and PwC
2. FRC Seeks Increased Skepticism

In Audit Quality Inspection Report for 2012/2013, the UK Financial Reporting Council (FRC) calls for increased professional skepticism in audits. In a statement, the FRC said firms need to reinforce their efforts and that “further improvements are needed, particularly in smaller audits.” Source: The Accountant
3. Updated Sustainability Reporting Guidelines from GRI

The Global Reporting Initiative (GRI) has released its fourth generation Sustainability Reporting Guidelines (G4). G4 includes reporting principles, standard disclosures, and an implementation manual for organizations of any size, sector, or location. Source: Global Reporting Initiative
4. UN Panel Calls for Environmental Impact Reporting

A United Nations (UN) panel has joined the growing number of calls for reporting of environmental impact by large companies, connecting the proposed requirement to efforts to ease poverty. The panel, comprised of 27 global leaders and led by the prime minister of the UK and the presidents of Indonesia and Liberia, proposed goals for 2030, including doubling renewable energy consumption and energy efficiency and phasing out fossil fuel subsidies, in an effort to boost economic growth and ease poverty worldwide. Source: Reuters
5. New Organization to Help Non-Profits with Accounting Needs

A new international organization has been created to help non-profit organizations and charities with their accounting needs. CPA Sans Frontieres (CPA SF) was founded by licensed accounting professionals looking to contribute to those in need around the world. It will work with recognized non-governmental organizations and organizations that offer services to the poor. Volunteers will offer accounting support in the field to complement local resources as well as help develop local expertise in sound financial management, good governance and ethics, equity and sustainable development, and other areas of expertise. Volunteers and CPA SF will also work to educate the public on the importance and value of these capacities. Source: CPA Sans Frontieres
6. Survey for EC on Corporate Income Tax Opens

Valdani Vicari & Associates SRL is conducting a survey on corporate taxation for small- and medium-sized entities (SMEs) on behalf of the European Commission (EC). SME Taxation in Europe—An Empirical Study of Applied Corporate Income Taxation for SMEs Compared to Large Enterprises looks to understand how different corporate income tax regimes affect SMEs compared to larger enterprises, as well as identify good practices in SME taxation. Source: Valdani Vicari & Associates SRL
Recent Development Related to the Financial Crisis and Economy Recovery
1. Emerging Markets to Soon Account for Half of World Economy

Even as the global economy struggles to stay in recovery mode, emerging markets are on the rise—they will soon control 50% of the world’s economy according to Scotiabank Chief Economist Warren Jestin. Led by nations in Asia, Africa, and Latin America, emerging economies are expected to have growth rates that are two or three times the level of more developed markets. In fact, Mr. Jestin says emerging markets will be “the global economic engine by 2020.” Source: CBC News
      Институт за Овластени Ревизори, Јануари 2007. Сите права се задржани.
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