Action Plan developed by Ordre des Comptables Professionnels Agréés d Haïti (OCPAH) BACKGROUND NOTE ON ACTION PLANS

Size: px
Start display at page:

Download "Action Plan developed by Ordre des Comptables Professionnels Agréés d Haïti (OCPAH) BACKGROUND NOTE ON ACTION PLANS"

Transcription

1 BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires. They form part of a continuous process within the IFAC Member Body Compliance Program to support the ongoing development and improvement of the accountancy profession around the world. Action Plans are prepared by members and associates for their own use based on the national frameworks, priorities, processes and challenges specific to each jurisdiction. As such, they will vary in their objectives, content and level of detail, consistent with their differing national environments and stages of development, and will be subject to periodic review and update. Refer to responses to the Part 1 Assessment of the Regulatory and Standard-Setting Framework Questionnaire and Part 2 SMO Self-Assessment Questionnaire for background information on each member and associate their environment and existing processes. These responses may be viewed at: Use of Information Please refer to the Disclaimer published on the Compliance Program website. PLAN OF ACTION IFAC Member/Associate: Approved by Governing Body: Conseil de l Ordre des Comptables Professionnels Agréés d Haïti Approved: January 2013 of Publication: January 2013 Next Update: January 2014 Status as of of Publication Page 1 of 18

2 Action Plan Subject: Governance Action Plan Objective: Provide the entity with a sound technical and administrative structure that allows it to fulfill its mission # Start Actions Completion Reinforcing the Technical and Organizational Capacity of the Professional Accountancy Organization Resource 1. Oct Organizational restructuring: improvement of members June 2013 Board database, update of the accounting software. 2. Feb Seeking out additional resources (human, financial, Board material). 3. Oct Setting-up of a in charge of monitoring the money efforts aimed at providing the Professional Oct Board and Management Accountancy Organization (PAO) with its own premises. 4. Oct Creation of a fund aimed at providing the PAO with its own Board premises. 5. Dec Setting-up of a discussion Platform for Accounting Firms Jan Board and Professional Auditors. 6. Jan Make the discussion platform a permanent discussion tool Board / Norms for Accounting Firms and Professional Auditors with the objective of building the profession s capacity. 7. March 2013 Survey on professional accounting practice in Haïti (at the July 2013 Board / Norms level of universities, of Accounting firms, of companies and of the public administration). 8. Oct Initialization of the membership listing. Dec Executive Management 9. Aug Implementation of a Research and Development Unit. Feb Board and Task Force Supporting Continuous Professional Development 10. Oct Development and implementation of a monitoring system for the training of the members. 11. Jan Design, implementation and updating of a Train the Trainers program and of Continuous Professional Development plan. Status as of of Publication Page 2 of 18

3 # Start Actions Completion 12. Nov Raise funds. Board /Public Relations Resource Improving the Communications System and Raising Awareness of OCPAH 13. Strengthening relations with the University. Training/Norms and Public Relations 14. August 2013 Organization of an Inter-American seminar. August or Sept Training/Norms and Public Relations 15. July 2013 Organization of an Accounting Student s Congress. July 2013 Training/Norms and Public Relations 16. Strengthening relations with the authorities and the socioprofessional sector. Training/Norms and Public Relations 17. June 2013 Reactivation of the agreement with CCIH. Board, Executive Management 18. Organization of regular radio broadcasts. Active participation of members in OCPAH s TV Broadcast OCPAH MAGAZINE. Public Relations 19. March 2013 Strengthening and frequent updating of OCPAH s website. Board, Executive Management 20. Oct Strengthening of the partnership with regional, interregional and international organizations (FIDEF, AIC, IFAC, and others). Board, International Relations Status as of of Publication Page 3 of 18

4 Action Plan Subject: SMO1 - Quality Assurance Action Plan Objective: Develop the Quality Assurance review system and ensure the adoption and implementation of ISQC 1 and ISA 220 # Start Actions Completion Background: Resource There is no Quality Assurance (QA) review system in place in Haiti. OCPAH is planning to develop such a system for its members. Designing a Strategy to Effectively Implement a Quality Assurance Review System 21. March 2013 The Board to deliberate on the principles to retain for the implementation of the QA review system: - Lobbying before the authorities for the implementation of international norms - Adoption of quality factors including the International Standard on Quality Control (ISQC) 1, the International Standard on Auditing (ISA) 220, the Code of Ethics for Professional Accountants of the International Ethics Standards Board for Accountants (IESBA), and the International Education Standard (IES) 7, Continuing Professional Development. Assisting firms with the implementation of these standards and developing training. May 2013 Board and Quality Control 22. Apr Development and adoption by the Board of a Quality Approach Chart. Adopting ISQC 1 and ISA Jan Obtain a French translation of clarified ISQC 1 and ISA 220 as well as all documents useful for their adoption. 24. Feb Analyze requirements foreseen by ISQC 1 and ISA 220. Review the Guide to Quality Control for Small- and Medium-Sized Practices published by the IFAC Small and Medium Practices (SMP). Develop an implementation guide on the international standards which should be adapted to the various sizes of firms. May 2013 Board and Quality Control Jan Board and Quality Control Apr Board and Quality Control Status as of of Publication Page 4 of 18

5 # Start Actions Completion 25. May 2013 The Board to adopt ISCQ 1 and ISA 220 and to approve Mai 2013 Board implementation guides. Resource Disseminating and Implementing of ISQC 1 and ISA June 2013 Develop Train the Trainers seminars as well as training materials. June 2013 Board and Quality Control 27. June 2013 The Board to approve training materials and selection of trainers. July 2013 Board 28. August 2013 Launch training campaign targeting members of the Association. Board and Quality Control Reviewing Effective Implementation of Quality Control and Other Relevant Standards 29. August 2013 Monitor the effective implementation of : - IESBA Code of Ethics; ISQC 1 and ISA 220; and - IES 7 Annual Review Board and Quality Control Developing and Implementing an External QA Review System 30. Sept Develop an external QA review system that meets the SMO1 requirements and that ensures the implementation of the quality control standards by OCPAH members. Sept 2013 Board and Quality Control 31. June 2014 Implementation of supervision tools and procedures for the internal and external quality assurance system (quality approach). Board and Quality Control Maintaining Processes 32. Identification and analysis of the malfunctioning of the quality assurance system and implementation of corrective measures. Board and Quality Control 33. Continue to ensure that OCPAH s QA review system is operating effectively and in compliance with the requirements of SMO 1 Board and Quality Control Status as of of Publication Page 5 of 18

6 # Start Actions Completion requirements. This includes periodic review of the operation of the QA review system and updating the Action Plan for future activities as necessary. Review of OCPAH s Compliance Information Resource 34. Perform periodic review of OCPAH s response to the IFAC Compliance Self-Assessment questionnaires and update sections relevant to SMO 1 as necessary. Once updated, inform IFAC Compliance Staff so that they can republish revised information. Board and Quality Control Status as of of Publication Page 6 of 18

7 Action Plan Subject: SMO2 - International Education Standards Action Plan Objective: Promote the Incorporation of the International Education Standards into the National Requirements # Start Actions Completion Resources Background: The Ministry of Education has responsibility for setting the general accountancy education requirements in Haiti. OCPAH candidates for membership are required to complete a professional accountancy education program with universities, five years of practical experience requirement, and pass final examinations with the OCPAH. In addition, OCPAH members are required by the Ordre to complete 20 hours of Continuing Professional Development (CPD) per year. Promoting International Education Standards in Haiti 33. Jan 2013 Raise public authorities awareness of IES requirements. March Par Communicate the IES requirements to the universities that include Accounting in their teaching curricula. June June 2013 Assist universities that include Accounting in their teaching curricula in analyzing the gaps between their Professional Accountancy Programs and the IES requirements. 36. June 2013 Make available to universities that include accounting in their teaching curricula the common content for the development of their professional accountancy education program which should meet the requirements of the IESs. Require the integration of the related courses in the universities curricula. 37. Jan Ensure that public authorities and universities adopt a professional accountancy education program which meets the requirements of the IES. Status as of of Publication Page 7 of 18

8 # Start Actions Completion Resources Enhancing Continuing Professional Development 38. Jan Disseminate the content of IES 7, Continuing Professional Development. January Feb The Board to adopt IES 7 and require members to follow CPD courses as required by IES 7. CPD program should include courses on the IESBA Code of Ethics, ISQC 1, and ISAs. Mai Feb Develop a system of annual declaration of completed CPD. Apr May 2013 The Board to approve the document for annual declarations. Mai 2013 Board 42. June 2013 Disseminate the declaration document to professionals on the field. Sept Oct Collect information and analyze it. Dec Training Reviewing Final Examinations 44. Nov Periodic review of training system and implementation of a corrective action plan. 45. Dec Analyze the gaps between the OCPAH final examinations and the IES, including IES 6, Assessment of Professional Competence. 46. Jan Revise the OCPAH final examinations. Jan Nov Organize first final examinations in compliance with IES requirements. Status as of of Publication Page 8 of 18

9 # Start Actions Completion Resources Maintaining Processes 48. Dec Ensure that CPD system functions as intended. 49. Establish a monitoring committee for regularly updating the training system. Review of OCPAH s Compliance Information 50. Perform periodic review of OCPAH s response to the IFAC Compliance Self-Assessment questionnaires and update sections relevant to SMO 2 as necessary. Once updated, inform IFAC Compliance Staff so that they can republish revised information. Status as of of Publication Page 9 of 18

10 Action Plan Subject: SMO 3 - IAASB Pronouncements Action Plan Objective: Establish mechanisms for the ongoing adoption and implementation of IAASB Pronouncements # Start Actions Completion Resources Background: OCPAH has proactively taken responsibility for the adoption and implementation of auditing standards in the country. The professional accountancy organization had established ongoing convergence with the Pronouncements of the International Auditing and Assurance Standard Board (IAASB) as an objective but has not adopted new and revised standards in an ongoing manner. OCPAH is planning to make further progress in this area and to develop activities to assist its members with the implementation of the auditing standards. Establishing Mechanisms for the Adoption of International Standards 50. March 2013 Analyze the IAASN 2012 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Service Pronouncements. June 2013 Board / Standards 51. July 2013 The Board to adopt current French translation of IAASB Pronouncements, including International Auditing Standards (ISAs). July 2013 Board 52. June 2013 Raise public authorities and universities awareness of IAASB Pronouncements. August 2013 Board / Standards Assisting OCPAH Members with the Implementation of the IAASB Pronouncements 53. July 2013 Develop training tools and materials. August 2013 Board / Standards 54. Sep Train the Trainers on ISAs and other IAASB Pronouncements. Dec Board / Standards 55. January 2014 Train OCPAH members on ISAs and other IAASB Pronouncements. January2014 Standards / Trainers Status as of of Publication Page 10 of 18

11 # Start Actions Completion Resources Review of Implementation 56. Feb Develop monitoring tools to further ensure ISAs and other IAASB Pronouncements are properly implemented. March 2014 Standards 57. March 2014 Analyze results and implement corrective measures as needed. Apr Standards 58. April 2014 Implementation of sanctions systems. June 2014 Board / Standards Maintaining Processes 59. Monitor the evolution of the new and revised standards and pronouncements issued by the IAASB. Board / Standards 60. Update auditing standards as needed. Board / Standards Review of OCPAH s Compliance Information 61. Perform periodic review of OCPAH s response to the IFAC Compliance Self-Assessment questionnaires and update sections relevant to SMO 3 as necessary. Once updated, inform IFAC Compliance Staff so that they can republish revised information. Board / Standards Status as of of Publication Page 11 of 18

12 Action Plan Subject: SMO 4 - IESBA Code of Ethics Action Plan Objective: Adopt the IESBA Code of Ethics and Assist OCPAH Members with its Implementation # Start Actions Completion Background: Resources OCPAH has responsibility for adopting ethical requirements with respect to its members. The professional accountancy organization has adopted a Code of Ethics which is not set in accordance with the Code of Ethics for Professional Accountants issued by the IESBA. In addition, OCPAH are required to comply with additional legal ethical requirements in the course of their activities. OCPAH is now planning to adopt the current IESBA Code of Ethics as ethical requirements. Promoting the Adoption of the New Legal Framework for the Accountancy Profession in Haiti 61. July 2012 Encouraging public authorities to adopt and support the implementation of the new Accountancy Law in Haiti. May 2013 Board and Ethics Revising and Updating of OCPAH By-laws, Regulations and Code of Deontology, Adoption of the IESBA Code of Ethics 62. Dec Analyze the gaps between OCPAH and IESBA Codes of Ethics. January2013 Ethics 63. Feb Develop new Code of Ethics. March 2013 Board and Ethics 64. May 2013 The Board to ratify the revised Code of Ethics as well as By-Laws and regulations as needed. May 2013 Board 65. July 2013 Present the revised Code to the General Assembly for approval. July 2013 Board Advocacy for the revised By-laws, for the Code of Ethics and Regulations and Assisting OCPAH Members with the Implementation of the Code of Ethics 66. March 2013 Develop tools to assist OCPAH members with the implementation of the Code of Ethics. Apr Board and Ethics Status as of of Publication Page 12 of 18

13 67. June 2013 Dispatch revised documents to OCPAH members. June 2013 Board / Executive Management 68. June 2013 Broadcast two televised programs on the revised documents. 69. August 2013 Encourage public authorities to support the revised documents. June 2013 August 2013 Board / Ethics / Public Relations Board / Ethics 70. August 2013 Organize Train the Trainers seminars on the revised Code of Ethics. 71. August 2013 Divulgation of the revised Code of Ethics in professional spheres. Sept August 2013 Board / Ethics Board / Ethics Maintaining Processes 72. Apr Develop monitoring and control tools to ensure the Code of Ethics is properly implemented. June 2013 Board/Ethics 73. July 2013 Implement monitoring and control tools. Sept Board/ Ethics 74. Implement a monitoring system to review new and revised IESBA pronouncements and update the Code of Ethics as needed. Board/Ethics Review of OCPAH s Compliance Information 75. Perform periodic review of OCPAH s response to the IFAC Compliance Self-Assessment questionnaires and update sections relevant to SMO 4 as necessary. Once updated, inform IFAC Compliance Staff so that they can republish revised information. Board / Ethics Status as of of Publication Page 13 of 18

14 Action Plan Subject: Action Plan Objective: SMO 5 - International Public Sector Accounting Standards Improve accounting practices in the public sector through the increase of accounting knowledge of IPSAS # Start Actions Completion Background: Resource The Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA) has responsibility for adopting public sector accounting standards in Haiti International Public Sector Accounting Standards (IPSASs) have not been adopted in the country. OCPAH is planning to promote the adoption of the IPSAS in Haiti. Raising the Public s Awareness of IPSAS and Distributing the Standards to Professional Accountants in General and Public Sector Accountants in Particular 75. Oct Compile IPSAS on various medias. Dec Board and Standards 76. Jan Distribute compilation of IPSAS to Professional Accountants, including Public Sector Accountants. March 2013 Board and Standards 77. Jan Distribute IPSAS to state entities such as CSCCA (National Audit Office), Ministry of the Interior, UCREF, ULCC, and Ministry of Economy and Finance. March 2013 Board and Standards 78. Jan Advert IPSASs via the OCPAH Magazine. Mai 2013 Public Relations 79. Jan Insert links to IPSAS in the OCPAH Website. Jan 2013 Executive Management 80. Feb Organize advocacy campaign for teaching IPSAS in universities. May 2013 Board and Standards Organizing Training Seminars on IPSAS for Professional Accountants in General and Public Sector Accountants in Particular 81. Jan Choose themes for IPSAS training seminar. Feb Training 82. Jan Identify trainers to deliver the seminars. March 2013 Training Status as of of Publication Page 14 of 18

15 # Start Actions Completion 83. Jan Advertize the themes on which the seminars will be March 2013 organized. Public Relations Resource 84. Apr Organize the seminars on IPSAS. Sept Training Encouraging the Cour Supérieure des Comptes et du Contentieux Administratif to Include Articles in the Accountancy Bill and Establish IPSAS as the Public Sector Accounting Standards in the Country 85. Jan 2013 Drafting a text explaining the importance of including IPSAS in the project of Accountancy Law. Feb Standards 86. March 2013 Meeting with the Directors of CSCCA on the need for taking IPSAS into account in the project of reform of the Accountancy Law. March 2013 Board Maintaining Processes 87. May 2013 Development of follow-up and monitoring tools to ensure the proper implementation of IPSAS (when adopted). May 2013 Standards and Training 88. June 2013 Implementation of follow-up and monitoring tools July 2013 Standards and Training 89. August 2013 Implementation of a monitoring system to ease the identification of new and revised IPSAS issued by the International Public Sector Accounting Standards Board (IPSASB) and the development of related recommendations to the CSCCA. August 2013 Standards and Training Review of OCPAH s Compliance Information 90. Perform periodic review of OCPAH s response to the IFAC Compliance Self-Assessment questionnaires and update sections relevant to SMO 5 as necessary. Once updated, inform IFAC Compliance Staff so that they can republish revised information. Board and Standards Status as of of Publication Page 15 of 18

16 Action Plan Subject: SMO 6 Investigation and Discipline Action Plan Objective: Strengthen the Disciplinary and Investigation Mechanisms # Start Actions Completion Background: Resources OCPAH has responsibility for establishing mechanisms for investigating and disciplining (I&D) its members for misconduct and breach of the rules. The I&D mechanisms established by OCPAH are complaints and information based. These mechanisms do not include all SMO 6 requirements and do not function as intended due to financial and institutional lack of capacity. OCPAH is planning to strengthen its I&D mechanisms, in line with the SMO 6 requirements. Strengthening of the disciplinary and investigation system 90. Feb Brainstorm on the composition of the committee and the possibility to include public authorities representatives as part of its members. Feb Board / Disciplinary 91. Jan Develop disciplinary procedures and a Charter. Jan Board / Disciplinary 92. Feb Communicate the Charter to public authorities, members, and aspiring members. Board / Disciplinary Maintaining Processes 93. June 2013 Review implementation of revised I&D mechanisms to ensure compliance with SMO 6 requirements. Board / Disciplinary 94. Monitor new and revised SMO 6 requirements issued by IFAC. Board / Disciplinary Review of OCPAH s Compliance Information 95. Perform periodic review of OCPAH s response to the IFAC Compliance Self-Assessment questionnaires and update sections relevant to SMO 6 as necessary. Once updated, inform IFAC Compliance Staff so that they can republish revised information. Board / Disciplinary Status as of of Publication Page 16 of 18

17 Action Plan Subject: SMO 7 - IFRS Action Plan Objective: Contribute to the Dissemination and Implementation of IFRS in Haiti # Start Actions Completion Background: Resources The law refers to the International Financial Reporting Standards (IFRS) as the accounting standards to be used in the country and CSCCA reviews and promulgates new and revised IFRS in an ongoing manner OCPAH is planning to further assist with the disseminations and implementation of the international standards. Raising Awareness of the IFRS and Communicating on the International Standards (IAS, IFRS) 95. Feb Compilation of IFRS norms on various medias. March 2013 Board / Standards 96. Apr Distribution of compilations of IFRS to Professional Accountants and raising OCPAH members awareness of website providing information on such standards. Apr Board / Standards 97. Apr Distribution of compilations of IFRS to universities where accounting is taught and raising their awareness of website providing information on such standards. 98. Apr Publicize IFRS through issues of the OCPAH Magazine and seminars organized by OCPAH. 99. Apr Creation of a link on the OCPAH Website that refers the reader to IFRS Apr Encouraging Higher Education Authorities to further focus accounting education program on IFRS. Apr Apr Apr Apr Board / Standards Public Relations OCPAH Executive Management Board / Standards Organizing Training on IFRS 101. Jan Choose themes for training seminars on IFRS. Feb Training 102. March 2013 Design and implement a training plan on IFRS. March 2013 Training Status as of of Publication Page 17 of 18

18 # Start Actions Completion 103. March Identify trainers capable of delivering seminars on the themes March 2013 Training 2013 that are retained Jan Publicize the themes of seminars and training plan. Feb Public Relations 105. Apr Deliver training seminars on IFRS. Sept 2013 Training Resources Encouraging Universities to Update their Training Program to Include Courses on IFRS 106. Jan.2013 Draft a curriculum that emphasizes IFRS. March 2013 Standards 107. Jan Meet with universities that teach accounting to discuss March 2013 Standards curriculum that emphasizes IFRS Jan Collect curricula of universities that teach accounting. March 2013 Standards 109. Apr Propose personalized approach to each university that teaches accounting concerning to ease the implementation of the Draft Curriculum that emphasizes IFRS. June 2013 Standards Maintaining Processes 110. Jan Develop monitoring and control tools to review implementation of new and revised IFRS. March 2013 Standards and Training 111. Jan Implement monitoring and control tools. May 2013 Standards and Training 112. March 2013 Implement a monitoring system that facilitates the identification of new and revised IFRS and their timely dissemination and implementation. Standards and Training Review of OCPAH s Compliance Information 113. Perform periodic review of OCPAH s response to the IFAC Compliance Self-Assessment questionnaires and update sections relevant to SMO 7 as necessary. Once updated, inform IFAC Compliance Staff so that they can republish revised information. Board / Standards Status as of of Publication Page 18 of 18

Action Plan Developed by The Iranian Institute of Certified Accountants (IICA) BACKGROUND NOTE ON ACTION PLANS

Action Plan Developed by The Iranian Institute of Certified Accountants (IICA) BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaire.

More information

BACKGROUND NOTE ON ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires.

More information

Action Plan Developed by. Institute of Certified Public Accountants of Uganda BACKGROUND NOTE ON ACTION PLANS

Action Plan Developed by. Institute of Certified Public Accountants of Uganda BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires.

More information

BACKGROUND NOTE ON ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS SMO Action Plans are developed by IFAC Members and Associates to demonstrate fulfillment of IFAC Statements of Membership Obligations (SMOs). SMOs require IFAC Members and

More information

BACKGROUND NOTE ON ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS SMO Action Plans are developed by IFAC Members and Associates to demonstrate fulfillment of IFAC Statements of Membership Obligations (SMOs). SMOs require IFAC Members and

More information

BACKGROUND NOTE ON ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires.

More information

Action Plan Developed by Mauritius Institute of Professional Accountants (MIPA) BACKGROUND NOTE ON ACTION PLANS

Action Plan Developed by Mauritius Institute of Professional Accountants (MIPA) BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS SMO Action Plans are developed by IFAC Members and Associates to demonstrate fulfillment of IFAC Statements of Membership Obligations (SMOs). SMOs require IFAC Members and

More information

Action Plan Developed by Institute of Public Accountants (IPA) BACKGROUND NOTE ON ACTION PLANS

Action Plan Developed by Institute of Public Accountants (IPA) BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Self-Assessment Questionnaire. They form

More information

BACKGROUND NOTE ON ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS (Junta de Decanos de los Colegios de Contadores Públicos del Perú ) BACKGROUND NOTE ON ACTION PLANS SMO Action Plans are developed by IFAC Members and Associates to demonstrate fulfillment of IFAC Statements

More information

BACKGROUND NOTE ON ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS SMO Action Plans are developed by IFAC s and Associates to demonstrate fulfillment of IFAC Statements of ship Obligations (SMOs). SMOs require IFAC s and Associates to support

More information

Action Plan Developed by The Institute of Chartered Accountants of Sri Lanka (ICASL) BACKGROUND NOTE ON ACTION PLANS

Action Plan Developed by The Institute of Chartered Accountants of Sri Lanka (ICASL) BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plan Developed by SMO Action Plans are developed by IFAC Members and Associates to demonstrate fulfillment of IFAC Statements of Membership Obligations (SMOs). SMOs

More information

Prof.Dr. Sotiraq Dhamo Doc. Julian Naqellari The University of Tirana Accounting Department

Prof.Dr. Sotiraq Dhamo Doc. Julian Naqellari The University of Tirana Accounting Department Prof.Dr. Sotiraq Dhamo Doc. Julian Naqellari The University of Tirana Accounting Department 1. Key stakeholders in A&A Education 2. Current Third Level Qualification: University of Tirana (as an example)

More information

Five Fundamental Principles Of The Ifac Code Of Ethics For Professional Accountants

Five Fundamental Principles Of The Ifac Code Of Ethics For Professional Accountants Five Fundamental Principles Of The Ifac Code Of Ethics For Professional Accountants of Accountants (IFAC) Code of Ethics for Professional Accountants, and in agreement with IFAC, as an AIA member you FIVE

More information

Action Plan Developed by. CPA Australia Ltd BACKGROUND NOTE ON ACTION PLANS

Action Plan Developed by. CPA Australia Ltd BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires.

More information

The Institute of Certified Accountants of Montenegro. RADUNOVIC VESNA, Certified auditor Member of the Board of Directors

The Institute of Certified Accountants of Montenegro. RADUNOVIC VESNA, Certified auditor Member of the Board of Directors The Institute of Certified Accountants of Montenegro RADUNOVIC VESNA, Certified auditor Member of the Board of Directors The establishment of the Institute Accounting reform Disagreements within the then

More information

ADVANCED AUDIT AND ASSURANCE

ADVANCED AUDIT AND ASSURANCE ADVANCED AUDIT AND ASSURANCE CPA PROGRAM SUBJECT OUTLINE The Advanced Audit and Assurance subject provides a body of knowledge for you to understand the nature and diversity of audit and assurance engagements.

More information

Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants

Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants IFAC Policy Statement December 2008 Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants The IFAC Mission To serve the public interest, the International

More information

Continuous Professional Development (CPD) Manual

Continuous Professional Development (CPD) Manual Continuous Professional Development (CPD) Manual 2019 Version 4.1 TABLE OF CONTENTS Definitions... 2 Continuous Professional Development (CPD)... 3 SCA s commitment to the highest global professional standards...

More information

ASEAN MRA: The Philippine Compliance

ASEAN MRA: The Philippine Compliance PICPA-CAPA Stakeholders Forum Association of Southeast Asian Nations ASEAN Integration ASEAN MRA: The Philippine Compliance Dean Estelita C Aguirre Speaker ASEAN AGREEMENT Roadmap for an ASEAN Community

More information

CPD Summary Guide Version:3.1

CPD Summary Guide Version:3.1 CPD Summary Guide 2018 Version:3.1 Objective Investor Assurance That the UAE capital market professionals satisfy the fit and proper criteria That they are capable to perform their functions effectively,

More information

Financial Planning Standards Council 2016 ENFORCEMENT AND DISCIPLINARY REVIEW REPORT

Financial Planning Standards Council 2016 ENFORCEMENT AND DISCIPLINARY REVIEW REPORT Financial Planning Standards Council 2016 ENFORCEMENT AND DISCIPLINARY REVIEW REPORT Table of Contents Financial Planning Standards Council... 1 Profile of the Profession... 2 Maintaining High Standards

More information

MANUAL OF UNIVERSITY POLICIES PROCEDURES AND GUIDELINES. Applies to: faculty staff students student employees visitors contractors

MANUAL OF UNIVERSITY POLICIES PROCEDURES AND GUIDELINES. Applies to: faculty staff students student employees visitors contractors Page 1 of 6 Applies to: faculty staff students student employees visitors contractors Effective Date of This Revision: June 1, 2018 Contact for More Information: HIPAA Privacy Officer Board Policy Administrative

More information

CURRICULUM VITAE. Central European University, Graduate School of Business - Budapest Hungary From To September 2002 December 2003

CURRICULUM VITAE. Central European University, Graduate School of Business - Budapest Hungary From To September 2002 December 2003 1. Surname: Trajkovski 2. First Name: Jasmina 3. Date of Birth: 23.01.1978 4. Nationality: n 5. Civil Status: Single CURRICULUM VITAE 6. Telephone: 02 3123601 ; 075 280609 7. E-mail: jasmina.trajkovski@tpconsulting.com.mk

More information

OF ACCOUNTANTS IAASB CAG MEETING MARCH 7, 2011

OF ACCOUNTANTS IAASB CAG MEETING MARCH 7, 2011 INTERNATIONAL FEDERATION OF ACCOUNTANTS IAASB CAG MEETING MARCH 7, 2011 HISTORY OF THE IIA 1941 Founded in New York City 1944 First chapter outside the US chartered in Toronto 1948 First chapters outside

More information

FEE Qualification and Market Access Working Party

FEE Qualification and Market Access Working Party FEE Qualification and Market Access Working Party Structure and Organisation of the Accountancy Profession Key features Slovak Republic Status: March 2012 Contact persons: Alzbeta Skulova, SKAU Executive

More information

Exam Questions IIA-CGAP

Exam Questions IIA-CGAP Exam Questions IIA-CGAP Certified Government Auditing Professional https://www.2passeasy.com/dumps/iia-cgap/ 1. Help define the role and responsibilities of auditors to internal and external entities.

More information

Report on the activities of the Independent Integrity Unit, November 2016 to September 2017

Report on the activities of the Independent Integrity Unit, November 2016 to September 2017 Meeting of the Board 30 September 2 October 2017 Cairo, Arab Republic of Egypt Provisional agenda item 8 GCF/B.18/Inf.12 29 September 2017 Report on the activities of the Independent Integrity Unit, November

More information

MODULE SPECIFICATIONS

MODULE SPECIFICATIONS S 1. Title of the module Leading Assurance Engagements PRSN7106 2. School or partner institution which will be responsible for management of the module 3. The level of the module (e.g. Level 4, Level 5,

More information

Academic Program Review at Illinois State University PROGRAM REVIEW OVERVIEW

Academic Program Review at Illinois State University PROGRAM REVIEW OVERVIEW Academic Program Review at Illinois State University PROGRAM REVIEW OVERVIEW For Research and Service Centers Submitting Self-Study Reports Fall 2017 INTRODUCTION Primary responsibility for maintaining

More information

Office of the City Auditor 2014 Third Quarter Activity Report November 25, 2014

Office of the City Auditor 2014 Third Quarter Activity Report November 25, 2014 2014 Third Quarter Activity Report November 25, 2014 This page is intentionally blank. 1. Audit Plan Progress Monitoring Bylaw 16097, Audit Committee Bylaw, Section 5 states that the Committee assists

More information

Information Technology Services. Informational Report for the Board of Trustees October 11, 2017 Prepared effective August 31, 2017

Information Technology Services. Informational Report for the Board of Trustees October 11, 2017 Prepared effective August 31, 2017 Information Technology Services Informational Report for the Board of Trustees October 11, 2017 Prepared effective August 31, 2017 Information Technology Services TABLE OF CONTENTS UPDATE ON PROJECTS &

More information

IIA EXAM - IIA-CGAP. Certified Government Auditing Professional. Buy Full Product.

IIA EXAM - IIA-CGAP. Certified Government Auditing Professional. Buy Full Product. IIA EXAM - IIA-CGAP Certified Government Auditing Professional Buy Full Product http://www.examskey.com/iia-cgap.html Examskey IIA IIA-CGAP exam demo product is here for you to test the quality of the

More information

Maintenance of Competency; Continuing Professional Education (CPE)

Maintenance of Competency; Continuing Professional Education (CPE) FULL TEXT of CPE rules adopted 09/20/2015 Chapter 13. Maintenance of Competency; Continuing Professional Education (CPE) 1301. Basic Requirements A. Each certificate holder shall participate in a minimum

More information

2018 CALENDAR OF ACTIVITIES

2018 CALENDAR OF ACTIVITIES 2018 CALENDAR OF ACTIVITIES WHO WE ARE AND WHAT WE OFFER Ý Public Trainings Technical Sessions Reviews GMM Other Chapter Activities Conferences Professionals Night ISACA was incorporated by individuals

More information

Overview on the Project achievements

Overview on the Project achievements Overview on the Project achievements Closing Conference, Tbilisi, Georgia 14 May 2010 Cristina Schulman Council of Europe Strasbourg, France Tel +33-3-8841-2103 cristina.schulman@coe.int www.coe.int/cybercrime-georgia

More information

ASEAN THE RISING FRONTIER

ASEAN THE RISING FRONTIER ASEAN THE RISING FRONTIER Challenges in the Accounting Profession Dean Estelita C. Aguirre December 4, 2013 ASEAN AGREEMENT Roadmap for an ASEAN Community (2009-2015) One vision. One identity. One Community.

More information

Overview of ABET Kent Hamlin Director Institute of Nuclear Power Operations Commissioner TAC of ABET

Overview of ABET Kent Hamlin Director Institute of Nuclear Power Operations Commissioner TAC of ABET Overview of ABET Kent Hamlin Director Institute of Nuclear Power Operations Commissioner TAC of ABET 1 st National Meeting on Improving Education and Training For Chinese Nuclear Power Industry Personnel

More information

Government Resolution No of February 15, Resolution: Advancing National Regulation and Governmental Leadership in Cyber Security

Government Resolution No of February 15, Resolution: Advancing National Regulation and Governmental Leadership in Cyber Security Government Resolution No. 2443 of February 15, 2015 33 rd Government of Israel Benjamin Netanyahu Resolution: Advancing National Regulation and Governmental Leadership in Cyber Security It is hereby resolved:

More information

Chapter 4 EDGE Approval Protocol for Auditors Version 3.0 June 2017

Chapter 4 EDGE Approval Protocol for Auditors Version 3.0 June 2017 Chapter 4 EDGE Approval Protocol for Auditors Version 3.0 June 2017 Copyright 2017 International Finance Corporation. All rights reserved. The material in this publication is copyrighted by International

More information

CONTINUING PROFESSIONAL DEVELOPMENT SCHEME (CPD) FOR AATSL MEMBERS

CONTINUING PROFESSIONAL DEVELOPMENT SCHEME (CPD) FOR AATSL MEMBERS CONTINUING PROFESSIONAL DEVELOPMENT SCHEME (CPD) FOR AATSL MEMBERS The members of the Association of Accounting Technicians of Sri Lanka (AATSL) are hereby informed that Continuing Professional Development

More information

Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance

Hong Kong Institute of Certified Public Accountants Practising Certificate (PC) Business Assurance Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance Examinable Auditing Standards December 2017 Session and June 2018 session This document contains the

More information

Continuing Professional Development Verification and Recognition Policy

Continuing Professional Development Verification and Recognition Policy Continuing Professional Development Verification and Recognition Policy Summary of Policy The London Institute of Banking & Finance issues Statements of Professional Standing (SPS) to financial advisers

More information

Training Calendar An independent member of Baker Tilly International, a member of the Forum of Firms

Training Calendar An independent member of Baker Tilly International, a member of the Forum of Firms Training Calendar 2016 An independent member of Baker Tilly International, a member of the Forum of Firms Baker Tilly Kuwait Audit, tax and consulting Omar Bin Al-Khattab Street Shawafat Complex, Gate

More information

Corporate Governance and Internal Control

Corporate Governance and Internal Control 01 20 Lawson 93 Lawson strives to enhance Corporate Governance by improving the soundness and transparency of management, through ensuring compliance and affirmative disclosure. Overall view of Lawson

More information

JEAS-Accredited Environmental Assessor Qualification Scheme

JEAS-Accredited Environmental Assessor Qualification Scheme JEAS-Accredited Environmental Assessor Qualification Scheme Osamu Kajitani, President Japan Association of Environment Assessment (JEAS) Abstract The Japan Association of Environment Assessment (JEAS)

More information

Financial Planning Institute of Southern Africa SETTING THE STANDARD. Continuous Professional Development (Cpd) Policy

Financial Planning Institute of Southern Africa SETTING THE STANDARD. Continuous Professional Development (Cpd) Policy FPI FPI Financial Planning Institute of Southern Africa SETTING THE STANDARD Continuous Professional Development (Cpd) Policy Table of Contents Definitions 3-4 Introduction 4 Primary Responsibility 5 Mandatory

More information

Organizational Privacy Transformation: A case study from Critical Issues to Award Winning Success

Organizational Privacy Transformation: A case study from Critical Issues to Award Winning Success Organizational Privacy Transformation: A case study from Critical Issues to Award Winning Success Norine Primeau-Menzies VP Customer Services, Chief Privacy Officer May 2012 Agenda Overview of OTN Setting

More information

The UNISDR Private Sector Alliance for Disaster Resilient Societies

The UNISDR Private Sector Alliance for Disaster Resilient Societies The UNISDR Private Sector Alliance for Disaster Resilient Societies Sandra Amlang United Nations Office for Disaster Risk Reduction (UNISDR) Regional Office- the Americas. 24 August 2017 Increase in Frequency

More information

Pronouncement 7 CPD v3.0

Pronouncement 7 CPD v3.0 1. Preamble 1.1 The Board of Directors of the Institute of Public Accountants issues Continuing Professional Development ( the Pronouncement ). The following Pronouncement is issued pursuant to clause

More information

FEE Qualification and Market Access Working Party

FEE Qualification and Market Access Working Party FEE Qualification and Market Access Working Party Structure and Organisation of the Accountancy Profession Key features United Kingdom Status: March 2012 Contact person: Martin Manuzi, UK Technical Adviser,

More information

Article II - Standards Section V - Continuing Education Requirements

Article II - Standards Section V - Continuing Education Requirements Article II - Standards Section V - Continuing Education Requirements 2.5.1 CONTINUING PROFESSIONAL EDUCATION Internal auditors are responsible for maintaining their knowledge and skills. They should update

More information

Information Technology (CCHIT): Report on Activities and Progress

Information Technology (CCHIT): Report on Activities and Progress Certification Commission for Healthcare Information Technology Certification Commission for Healthcare Information Technology (CCHIT): Report on Activities and Progress Mark Leavitt, MD, PhD Chair, CCHIT

More information

Data Protection System of Georgia. Nina Sarishvili Head of International Relations Department

Data Protection System of Georgia. Nina Sarishvili Head of International Relations Department Data Protection System of Georgia Nina Sarishvili Head of International Relations Department 14/12/2016 Legal Framework INTERNATIONAL INSTRUMENTS CoE 108 Convention AP on Supervisory Authorities and Trans-

More information

Briefing Session on CPD Requirements. Date : 10 September 2013 Time : 12:30pm to 1:30pm CPD hour : 1 hour Speakers : Phoebe Wong

Briefing Session on CPD Requirements. Date : 10 September 2013 Time : 12:30pm to 1:30pm CPD hour : 1 hour Speakers : Phoebe Wong Briefing Session on CPD Requirements Date : 10 September 2013 Time : 12:30pm to 1:30pm CPD hour : 1 hour Speakers : Phoebe Wong 1 Summary Introduction CPD Requirements CPD Requirements for SD 3-year Rolling

More information

Mandatory CPD FAQ. Why is CPD mandatory? What is Continuing Professional Development (CPD)? Is CPD a requirement of membership for all members?

Mandatory CPD FAQ. Why is CPD mandatory? What is Continuing Professional Development (CPD)? Is CPD a requirement of membership for all members? Mandatory CPD FAQ Why is CPD mandatory? This is an opportunity for our members to demonstrate not only to themselves but to the wider audience their commitment to upholding the highest professional standards.

More information

Angola. Part. 1 Contact information. 1.1 Name

Angola. Part. 1 Contact information. 1.1 Name Angola Part. 1 Contact information 1.1 Name Jose Carvalho da Rocha 1.2 Title Minister 1.3 Organization Ministry of Telecommunication and Information Technologies 1.4 CIO Email n/a 1.5 Telephone/Fax n/a

More information

Auditor General's Office

Auditor General's Office City Purchasing Card Expense Report - January 2011 01/05/2011 National Association of Local Government Auditors $101.40 Professional Development Training: Knighton Award Contract (Webinar) 01/07/2011 The

More information

CPA National Accreditation Standards for the ACAF Program and Applied Courses. Effective: May 19, 2017

CPA National Accreditation Standards for the ACAF Program and Applied Courses. Effective: May 19, 2017 CPA National Accreditation Standards for the ACAF Program and Applied Courses Effective: May 19, 2017 CPA Canada Advanced Certificate in Accounting and Finance (ACAF) 2017 Chartered Professional Accountants

More information

1/8. Note by the Chair. Executive Summary. 24 th Senior Officials Meeting of the Environment Management Group. EMGSOM.24(a)_4_Work Plan_2019

1/8. Note by the Chair. Executive Summary. 24 th Senior Officials Meeting of the Environment Management Group. EMGSOM.24(a)_4_Work Plan_2019 24 th Senior Officials Meeting of the Environment Management Group Technical Segment, 17 th September 2018 (15:00-17:00 Geneva time) Via audio-video conference EMGSOM.24(a)_4_Work Plan_2019 Distribution:

More information

Conference for Food Protection. Standards for Accreditation of Food Protection Manager Certification Programs. Frequently Asked Questions

Conference for Food Protection. Standards for Accreditation of Food Protection Manager Certification Programs. Frequently Asked Questions Conference for Food Protection Standards for Accreditation of Food Protection Manager Certification Programs Frequently Asked Questions Q. What was the primary purpose for the Conference for Food Protection

More information

NOW IS THE TIME. to secure our future

NOW IS THE TIME. to secure our future NOW IS THE TIME to secure our future A FRAMEWORK FOR UNITING THE CANADIAN ACCOUNTING PROFESSION VISION FOR THE PROFESSION To be the pre-eminent, internationally recognized Canadian accounting designation

More information

QCTO CERT 002/15 QCTO Certification Policy Page 2 of 14

QCTO CERT 002/15 QCTO Certification Policy Page 2 of 14 1 April 2016 Policy for the certification of learner achievements for trades and occupational qualifications on the Occupational Qualifications Sub-Framework (OQSF) Document name: Policy for the certification

More information

SCHEME OF DELEGATION (Based on the model produced to the National Governors Association)

SCHEME OF DELEGATION (Based on the model produced to the National Governors Association) SCHEME OF DELEGATION (Based on the model produced to the National Association) THE PURPOSE OF A SCHEME OF DELEGATION: A scheme of delegation (SoD) is the key document defining which functions have been

More information

Terms of Reference (ToR) for ICAT support to MRV in the Energy Sector in Kenya

Terms of Reference (ToR) for ICAT support to MRV in the Energy Sector in Kenya Terms of Reference (ToR) for ICAT support to MRV in the Energy Sector in Kenya The Agreement sets forth the terms and conditions of the cooperation between the Consultant and UNEP DTU Partnership for achieving

More information

Executive Summary. The amendments become effective on September 10, The text of the amendments is attached (see Attachment A).

Executive Summary. The amendments become effective on September 10, The text of the amendments is attached (see Attachment A). INFORMATIONAL Minor Violations Of Rules And Late Fees SEC Approves Proposed Additions To The List Of Rules Appropriate For Disposition As Minor Violations Of Rules And For The Establishment Of Late Fees

More information

CPA Exam and Licensure Information and FAQs

CPA Exam and Licensure Information and FAQs CPA Exam and Licensure Information and FAQs 1 CPA Exam and Licensure Information and FAQs July 2016 Dr. Gary Colbert, Director of Accounting Programs, University of Colorado Denver 1 Education and experience

More information

Continuous Professional Development (CPD) Manual

Continuous Professional Development (CPD) Manual Continuous Professional Development (CPD) Manual 2017 Version 2.1 TABLE OF CONTENTS Definitions... 2 Continuous Professional Development (CPD)... 3 SCA s commitment to the highest global professional standards...

More information

CERTIFICATE IN LUXEMBOURG COMPANY SECRETARIAL & GOVERNANCE PRACTICE

CERTIFICATE IN LUXEMBOURG COMPANY SECRETARIAL & GOVERNANCE PRACTICE CERTIFICATE IN LUXEMBOURG COMPANY SECRETARIAL & GOVERNANCE PRACTICE POLICY ILA asbl 19, rue de Bitbourg L-1273 Luxembourg TABLE OF CONTENTS Program Entry 3 Eligibility criteria 3 Training program 4 Application

More information

INFORMATION TECHNOLOGY ONE-YEAR PLAN

INFORMATION TECHNOLOGY ONE-YEAR PLAN INFORMATION TECHNOLOGY ONE-YEAR PLAN 2016-2017 Information and Communications Technology One-year Plan 2016-2017 The purpose of this document is to identify the activities being undertaken this year by

More information

Security and Privacy Governance Program Guidelines

Security and Privacy Governance Program Guidelines Security and Privacy Governance Program Guidelines Effective Security and Privacy Programs start with attention to Governance. Governance refers to the roles and responsibilities that are established by

More information

ENFORCEMENT POWERS. The EU Perspective. Olivier Proust. Associate Hunton & Williams LLP

ENFORCEMENT POWERS. The EU Perspective. Olivier Proust. Associate Hunton & Williams LLP ENFORCEMENT POWERS The EU Perspective Olivier Proust Associate Hunton & Williams LLP What is enforcement within the EU? Broad sense: Any action leading to better compliance Awareness raising activities

More information

ISACA Cincinnati Chapter March Meeting

ISACA Cincinnati Chapter March Meeting ISACA Cincinnati Chapter March Meeting Recent and Proposed Changes to SOC Reports Impacting Service and User Organizations. March 3, 2015 Presenters: Sayontan Basu-Mallick Lori Johnson Agenda SOCR Overview

More information

BENCHMARKING PPP PROCUREMENT 2017 IN GABON

BENCHMARKING PPP PROCUREMENT 2017 IN GABON BENCHMARKING PPP PROCUREMENT 2017 IN GABON Regulatory and Institutional Framework for PPPs framework in your country allow procuring PPPs?. If yes, please specify the relevant regulatory framework and

More information

CPA Ireland. Eamonn Siggins Chief Executive June 2012

CPA Ireland. Eamonn Siggins Chief Executive June 2012 Witamy w Irlandii CPA Ireland Eamonn Siggins Chief Executive June 2012 CPA Ireland Background Established 1943 Body of Auditors and Accountants Governed by a Council (16:3) Operate by delegated self regulation

More information

ADB s Energy Program in Myanmar

ADB s Energy Program in Myanmar ADB s Energy Program in Myanmar March 2014 Chong Chi Nai Director, Energy Division Southeast Asia Regional Department 1 Current Sector Context Low electrification ratio Need to develop cost effective way

More information

MEMBERSHIP POLICY SCA (Qld) Board approved - 9 Feb 2016

MEMBERSHIP POLICY SCA (Qld) Board approved - 9 Feb 2016 MEMBERSHIP POLICY SCA (Qld) Board approved - 9 Feb 2016 Table of Contents 1. Policy Scope 2 1.1 Policy Statement 1.2 The Membership Coordinator 2. Membership Application 2 2.1 New Membership 2.2 Renewal

More information

Personal Information Name: Khalid Abed Dahleez. Key Qualifications:

Personal Information Name: Khalid Abed Dahleez. Key Qualifications: Personal Information Name: Khalid Abed Dahleez D.O.B: Feb, 15 TH, 1975 Status: married Address: Gaza Mobile: 0097 0598 868800 Email: kabedsalam@gmail.com, kabedsalam@yahoo.com Key Qualifications: Mr. Dahleez

More information

MNsure Privacy Program Strategic Plan FY

MNsure Privacy Program Strategic Plan FY MNsure Privacy Program Strategic Plan FY 2018-2019 July 2018 Table of Contents Introduction... 3 Privacy Program Mission... 4 Strategic Goals of the Privacy Office... 4 Short-Term Goals... 4 Long-Term

More information

Audit Report. Chartered Management Institute (CMI)

Audit Report. Chartered Management Institute (CMI) Audit Report Chartered Management Institute (CMI) 10 October 2012 Note Restricted or commercially sensitive information gathered during SQA Accreditation monitoring activities is treated in the strictest

More information

CONTINUING PROFESSIONAL DEVELOPMENT REGULATIONS

CONTINUING PROFESSIONAL DEVELOPMENT REGULATIONS CONTINUING PROFESSIONAL DEVELOPMENT REGULATIONS WHAT IS CPD? Continuing Professional Development (CPD) is an ongoing requirement to undertake education, maintain a current knowledge base and improve skills

More information

THE TRUSTED NETWORK POWERING GLOBAL SUPPLY CHAINS AND THEIR COMMUNITIES APPROVED EDUCATION PROVIDER INFORMATION PACK

THE TRUSTED NETWORK POWERING GLOBAL SUPPLY CHAINS AND THEIR COMMUNITIES APPROVED EDUCATION PROVIDER INFORMATION PACK GAIN RECOGNITION AS AN APPROVED PROVIDER UNDER ISO/IEC 17024 AND JOIN OUR NETWORK OF TRUSTED PROVIDERS THE TRUSTED NETWORK POWERING GLOBAL SUPPLY CHAINS AND THEIR COMMUNITIES APPROVED EDUCATION PROVIDER

More information

5 April 2017, Kyiv, Ukraine. National Initiatives For Strengthening Accounting Education. STAREP is co-funded by: European Union

5 April 2017, Kyiv, Ukraine. National Initiatives For Strengthening Accounting Education. STAREP is co-funded by: European Union Different national approaches to compliance with international standards and regulations Alfred Jean-Marie Borgonovo, Senior Financial Management Specialist World Bank Centre for Financial Reporting Reform

More information

Rules for LNE Certification of Management Systems

Rules for LNE Certification of Management Systems Rules for LNE Certification of Management Systems Application date: March 10 th, 2017 Rev. 040716 RULES FOR LNE CERTIFICATION OF MANAGEMENT SYSTEMS CONTENTS 1. PURPOSE... 3 2. SCOPE... 3 3. DEFINITION

More information

KENYA SCHOOL OF GOVERNMENT EMPLOYMENT OPORTUNITY (EXTERNAL ADVERTISEMENT)

KENYA SCHOOL OF GOVERNMENT EMPLOYMENT OPORTUNITY (EXTERNAL ADVERTISEMENT) KENYA SCHOOL OF GOVERNMENT EMPLOYMENT OPORTUNITY (EXTERNAL ADVERTISEMENT) 1. DIRECTOR, LEARNING & DEVELOPMENT - LOWER KABETE Reporting to the Director General, Campus Directors will be responsible for

More information

The CPA Exam and Requirements. Adapted and modified from material originally created by David Reinus.

The CPA Exam and Requirements. Adapted and modified from material originally created by David Reinus. The CPA Exam and Requirements Adapted and modified from material originally created by David Reinus. An extra $1,024,870 with a CPA license. Education Exam Experience Every state is unique Step 5 Step

More information

CNPD Course: Data Protection Basics

CNPD Course: Data Protection Basics CNPD Course: Data Protection Basics Presentation of Luxembourg s data protection authority Esch-sur-Alzette Dani Jeitz 7-8 February 2018 Service juridique Programme 1. Introduction 2. Basic knowledge 3.

More information

Lahore University of Management Sciences. ACCT 250 Auditing Spring Semester 2018

Lahore University of Management Sciences. ACCT 250 Auditing Spring Semester 2018 Lahore University of Management Sciences ACCT 250 Auditing Spring Semester 2018 Instructor Syed Zain ul Abideen / Waqar Ali Room No. SDSB room no. 442, 422 Office Hours TBA Email syed.zain@lums.edu.pk;

More information

Revision of the Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements

Revision of the Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements Revision of the Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements 2017 2019 Introduction The current Strategic Development Plan (SDP), adopted at the meeting of the Governing

More information

of decisions, on which they receive immediate feedback. The module should typically take around 6 hours to complete.

of decisions, on which they receive immediate feedback. The module should typically take around 6 hours to complete. MICPA to ACCA FAQs 1. Why did MICPA and ACCA enter into this agreement? This Mutual Recognition Agreement (MRA) strengthens the already excellent relationship between the two bodies. It provides a route

More information

FOUNDED GOAL of New ORGANIZATION. CLEAR Annual Educational Conference Getting the Most Out of CLEAR. St. Louis October 3-5, 2013

FOUNDED GOAL of New ORGANIZATION. CLEAR Annual Educational Conference Getting the Most Out of CLEAR. St. Louis October 3-5, 2013 Deanna Williams FOUNDED 1980 In 1980, a group of professional and occupational regulators and private sector representatives met in New Orleans to discuss their need to share information. GOAL of New ORGANIZATION

More information

School of Engineering & Built Environment

School of Engineering & Built Environment School of Engineering & Built Environment BEng (Hons) in Digital Security, Forensics & Ethical Hacking Programme Specification Proforma (PSP) August 2015 P a g e 1 GLASGOW CALEDONIAN UNIVERSITY Programme

More information

2.1. Scope of environmental site assessment

2.1. Scope of environmental site assessment 1. PURPOSE AND SCOPE This document contains the criteria used by the Québec Association of Environmental Auditors (QAEA) to determine whether a person may obtain the title of certified environmental site

More information

Reference Framework for the FERMA Certification Programme

Reference Framework for the FERMA Certification Programme Brussels, 23/07/2015 Dear Sir/Madam, Subject: Invitation to Tender Reference Framework for the FERMA Certification Programme Background The Federation of European Risk Management Associations (FERMA) brings

More information

Audit and Compliance Committee - Agenda

Audit and Compliance Committee - Agenda Audit and Compliance Committee - Agenda Board of Trustees Audit and Compliance Committee April 17, 2018, 1:30 2:30 p.m. President s Board Room Conference Call-In Phone #1-800-442-5794, passcode 463796

More information

How to Become a CMA (Certified Management Accountant) May 10, 2017

How to Become a CMA (Certified Management Accountant) May 10, 2017 How to Become a CMA (Certified Management Accountant) May 10, 2017 Today s Moderator Featured Presenter Agenda The CMA Designation Institute of Management Accountants (IMA) Why get a CMA? CMA Requirements

More information

Data Partnerships to Improve Health Frequently Asked Questions. Glossary...9

Data Partnerships to Improve Health Frequently Asked Questions. Glossary...9 FAQ s Data Partnerships to Improve Health Frequently Asked Questions BENEFITS OF PARTICIPATING... 1 USING THE NETWORK.... 2 SECURING THE DATA AND NETWORK.... 3 PROTECTING PRIVACY.... 4 CREATING METADATA...

More information

Sector(s) Public administration- Information and communications (50%), General public administration sector (50%)

Sector(s) Public administration- Information and communications (50%), General public administration sector (50%) Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized PROJECT INFORMATION DOCUMENT (PID) IDENTIFICATION/CONCEPT STAGE Report No.: PIDC28685

More information

Standard Setting and Revision Procedure

Standard Setting and Revision Procedure Better Cotton Initiative Standard Setting and Revision Procedure BCI-PRO-01 (V2-0) EN Title: Document reference code: Standard Setting and Revision Procedure BCI-PRO-01-V2 Approval : BCI Council, January

More information

ICAEW REPRESENTATION 68/16

ICAEW REPRESENTATION 68/16 ICAEW REPRESENTATION 68/16 Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1 ICAEW welcomes the opportunity to comment on the Improving the Structure of the Code of Ethics

More information

Recommendations for Small and Medium Enterprises. Event Date Location

Recommendations for Small and Medium Enterprises. Event Date Location Recommendations for Small and Medium Enterprises Event Date Location B20 Structure B20 Members worldwide B20 Cross-thematic Group Small and Medium Enterprises CTG SMEs: Composition Coordination Group 129

More information