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  1. Phenomenal disruptions and challenges surround us as we forge ahead into the uncharted territory of the digital economy. Yet as accountancy professionals sworn to uphold the public interest, we must hold steadfast to our intrinsic values of uncompromising integrity and accountability, regardless of the situation. Despite taking on multiple new roles as influencers, decision makers, and business advisors, we have a fundamental duty as financial stewards to innovate, reform and comply with standards and processes for the sake of good governance and sustainability. With the advent of digital, we have an added responsibility to assess and integrate technology as an enabler for ethical business that benefits profit, people and planet. Join the global profession at the MIA International Accountants Conference 2019 and explore how to resolve the trust deficit that afflicts the profession by embracing technology, good governance and sustainability in private and public sectors, and establishing ourselves irrevocably as stewards of the public interest and long-term sustainability. The MIA Conference features top notch local, regional and global speakers. In 2018, the conference drew more than 3,000 delegates from commerce and industry, public sector, public practice and academia. For more information and to register, visit the MIA Conference website. أضغط على الرابط لزيارة موقع الخبر
  2. The IAESB has developed this guidance to illustrate how the International Education Standards implementation may be adapted to create curricula that cater to the needs of professional accountants in the public sector. It is grounded in the Learning Outcomes approach that “embodies the idea that learning and development experiences are most effective when based on what the individual needs to demonstrate." It uses IES 2, Initial Professional Competence – Technical Competence, as a base as that helps establish the common ground. However, significant differences also exist between the private sector and the public sector in regard to technical competence. Therefore, the document also identifies enhancements that may be considered in the preparation of related public sector curricula that may either be integrated into existing qualification frameworks or used towards stand-alone qualifications or post-qualification specialization). As such, it addresses the design element of the Learning Outcomes approach in the context of public sector accountancy. أضغط على الرابط لزيارة موقع الخبر
  3. IFAC is submitting this comment letter to further highlight the importance of the issues covered in the IAASB’s Discussion Paper, as well as share other relevant activities on the part of IFAC. Notwithstanding significant efforts by many stakeholders, including the IAASB and IFAC, concerns remain about the application of International Standards on Auditing (ISAs) to less complex entities (LCEs). We applaud the IAASB’s initiative to consider the situation holistically and chart the best way forward, and we believe that these challenges will be best resolved through thoughtful and constructive input and engagement from the largest possible number of diverse global stakeholders. Accordingly, we strongly encourage all stakeholders to respond directly to the Discussion Paper or to participate in IFAC’s Audits of Less Complex Entities Survey. The survey is available in English, French and Spanish. أضغط على الرابط لزيارة موقع الخبر
  4. IFAC is submitting this comment letter to further highlight the importance of the issues covered in the IAASB’s Discussion Paper, as well as share other relevant activities on the part of IFAC. Notwithstanding significant efforts by many stakeholders, including the IAASB and IFAC, concerns remain about the application of International Standards on Auditing (ISAs) to less complex entities (LCEs). We applaud the IAASB’s initiative to consider the situation holistically and chart the best way forward, and we believe that these challenges will be best resolved through thoughtful and constructive input and engagement from the largest possible number of diverse global stakeholders. Accordingly, we strongly encourage all stakeholders to respond directly to the Discussion Paper or to participate in IFAC’s Audits of Less Complex Entities Survey. أضغط على الرابط لزيارة موقع الخبر
  5. IFAC submitted a comment letter to further highlight the importance of the issues covered in the IAASB’s Discussion Paper, Audits of Less Complex Entities. Notwithstanding significant efforts by many stakeholders, including the IAASB and IFAC, concerns remain about the application of International Standards on Auditing (ISAs) to less complex entities (LCEs). IFAC applauds the IAASB’s initiative to consider the situation holistically and chart the best way forward, and believes that these challenges will be best resolved through thoughtful and constructive input and engagement from the largest possible number of diverse global stakeholders. Click here to access the Audits of Less Complex Entities discussion paper. IFAC strongly encourages all stakeholders to respond directly to the Discussion Paper or to participate in IFAC’s Audits of Less Complex Entities Survey by September 12, 2019. The survey is available in English, French and Spanish. أضغط على الرابط لزيارة موقع الخبر
  6. The IESBA recently proposed changes to its Code of Ethics to promote the role and mindset expected of all professional accountants. To learn more about the key proposed changes, we invite you to our 60-minute webinar on Tuesday, September 10, 2019 at 8 am EST. Register Now --> During the webinar, IESBA Deputy Chair Richard Fleck will provide an overview of the proposed revisions, which include: Highlighting professional accountants’ wide-ranging role in society and the relationship between compliance with the Code and a professional accountant’s responsibility to act in the public interest; Enhancing the robustness of the fundamental principles of integrity, objectivity and professional behavior; Requiring professional accountants to have an inquiring mind when applying the conceptual framework; and Highlighting the importance of being aware of bias and having the right organizational culture. Comments to the Exposure Draft, Proposed Revisions to Promote the Role and Mindset Expected of Professional Accountants, are requested by October 31, 2019. If you have any questions about this webinar, please email Tania Sanchez at taniaSanchez@profstds.org. أضغط على الرابط لزيارة موقع الخبر
  7. The IPSASB's Biennial Review, Delivering for the Future, summarizes the Board’s successes, challenges, and key outputs during 2017 and 2018. The majority of the Board’s projects during the review period were public sector-specific in nature and aimed at closing perceived gaps in the IPSASB’s suite of standards, while maintaining alignment with International Financial Reporting Standards, when appropriate. The IPSASB Strategy and Work Plan 2019-2023 was also developed during the review period, which will guide the Board’s future activities toward its strategic objective. أضغط على الرابط لزيارة موقع الخبر
  8. The International Public Sector Accounting Standards Board (IPSASB) today published its Biennial Review, Delivering for the Future, which summarizes the Board’s successes, challenges, and key outputs during 2017 and 2018. The majority of the Board’s projects during the review period were public sector-specific in nature and aimed at closing perceived gaps in the IPSASB’s suite of standards, while maintaining alignment with International Financial Reporting Standards, when appropriate. During 2017 and 2018, the IPSASB finalized IPSAS 40, Public Sector Combinations; IPSAS 41, Financial Instruments; and the landmark standard, IPSAS 42, Social Benefits. In addition, the Board approved two major Exposure Drafts (ED) 64, Leases, and ED 67, Collective and Individuals Services and Emergency Relief (Amendments to IPSAS 19). “After celebrating the twentieth anniversary of the IPSAS program in 2017, these are exciting times for the IPSASB, with significant increases projected in the global adoption and implementation of IPSAS by governments in the short to medium term,” said IPSASB Chair Ian Carruthers. “The hard work, dedication, and commitment of my fellow IPSASB members and their technical advisors, all of whom are volunteers, together with the support of IPSASB staff, have been critical to the Board’s notable achievements during 2017 and 2018.” The IPSASB Strategy and Work Plan 2019-2023 was also developed during the review period, which will guide the Board’s future activities toward its strategic objective. To ensure it delivers in the public interest, the IPSASB’s strategic objective is: strengthening Public Financial Management (PFM) globally through increasing adoption of accrual-based IPSAS. This will be delivered through two main areas of activity, both of which have a public interest focus: Developing and maintaining IPSAS and other high-quality financial reporting guidance for the public sector; and Raising awareness of IPSAS and the benefits of accrual adoption. About the IPSASB The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org. About the Public Interest Committee The governance and standard-setting activities of the IPSASB are overseen by the Public Interest Committee (PIC), to ensure that they follow due process and reflect the public interest. The PIC is comprised of individuals with expertise in public sector or financial reporting, and professional engagement in organizations that have an interest in promoting high-quality and internationally comparable financial information. أضغط على الرابط لزيارة موقع الخبر
  9. This Exposure Draft proposes revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) that promote the role and mindset expected of professional accountants. Among other matters, the proposals: Highlight professional accountants’ wide-ranging role in society and the relationship between compliance with the Code and a professional accountant’s responsibility to act in the public interest; Include enhancements to the robustness of the fundamental principles of integrity, objectivity and professional behavior; Further strengthen the Code through requiring professional accountants to have an inquiring mind when applying the conceptual framework; and Highlight the importance of being aware of bias and having the right organizational culture. Comments are requested by October 31, 2019. أضغط على الرابط لزيارة موقع الخبر
  10. The International Ethics Standards Board for Accountants (IESBA) today proposes changes to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) to promote the role and mindset expected of all professional accountants. The Exposure Draft, Proposed Revisions to Promote the Role and Mindset Expected of Professional Accountants, puts forward changes that further strengthen the Code. The proposed revisions respond to stakeholder calls for the IESBA to explore whether and how the Code could contribute to strengthening the application of concepts underlying professional skepticism by all professional accountants. Among other matters, the proposals: Highlight professional accountants’ wide-ranging role in society and the relationship between compliance with the Code and a professional accountant’s responsibility to act in the public interest; Include enhancements to the robustness of the fundamental principles of integrity, objectivity and professional behavior; Further strengthen the Code through requiring professional accountants to have an inquiring mind when applying the conceptual framework; and Highlight the importance of being aware of bias and having the right organizational culture. The proposals were developed in coordination with the International Auditing and Assurance Standards Board and the International Accounting Education Standards Board. The IESBA will host a webinar in September 2019 to provide an overview of the proposed revisions. Follow the IESBA on Twitter (@Ethics_Board) for updates on how to register for this event. How to Comment The IESBA invites all stakeholders to comment on the Exposure Draft by visiting the Ethics Board’s website. Comments are requested by October 31, 2019. About the IESBA The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA serves the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants through a robust, globally operable International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA believes a single set of high-quality ethics standards enhances the quality and consistency of services provided by professional accountants, thus contributing to public trust and confidence in the accountancy profession. The IESBA sets its standards in the public interest with advice from the IESBA Consultative Advisory Group (CAG) and under the oversight of the Public Interest Oversight Board (PIOB). أضغط على الرابط لزيارة موقع الخبر
  11. ED 68, Improvements to IPSAS, 2019, was approved by the International Public Sector Accounting Standards Board (IPSASB) in June 2019. ED 68 proposes minor Improvements to IPSAS in order to address issues raised by stakeholders. The proposals in this Exposure Draft may be modified in light of comments received before being issued in final form. Comments are requested by September 30, 2019. أضغط على الرابط لزيارة موقع الخبر
  12. ED 68, Improvements to IPSAS, 2019, was approved by the International Public Sector Accounting Standards Board (IPSASB) in June 2019. ED 68 proposes minor Improvements to IPSAS in order to address issues raised by stakeholders. The proposals in this Exposure Draft may be modified in light of comments received before being issued in final form. Comments are requested by September 30, 2019. أضغط على الرابط لزيارة موقع الخبر
  13. The International Ethics Standards Board for Accountants (IESBA) is pleased to announce the reappointment of Dr. Stavros Thomadakis as IESBA Chairman for a further one-year renewable term commencing 1 January, 2020, which was recently approved by the Public Interest Oversight Board (PIOB). Dr. Thomadakis has chaired the IESBA since 2015. His dedication to high quality, fit-for-purpose ethics standards for the global accountancy profession is reflected in the IESBA’s ambitious Strategy and Work Plan 2019–2023. Under his leadership, the IESBA has revised and restructured the International Code of Ethics for Professional Accountants (including International Independence Standards), which became effective in June 2019. In addition, the IESBA recently launched the eCode – a web-based tool that delivers the Code on a digital platform. “The IESBA continues to address challenging issues affecting the accounting profession with high-quality future-ready ethics and independence standards. That very goal underpins our ongoing coordination with the International Auditing and Assurance Standards Board (IAASB). The IESBA is committed to supporting global adoption and implementation of the Code with innovative tools that increase the Code’s accessibility and usability,” said Dr. Thomadakis. “I look forward to working further with board colleagues, IESBA staff, our Consultative Advisory Group and our global stakeholders to elevate ethics and advance the IESBA’s multiple projects in the public interest.” Dr. Thomadakis is Emeritus Professor of financial economics at the University of Athens and an active member of the Hellenic Council for Corporate Governance. He was Chairman of the Hellenic Capital Market Commission from 1996 to 2004. From 2005 to 2011, he served as the first Chairman of the Public Interest Oversight Board. Until late 2015, Dr. Thomadakis was a member of the Securities and Markets Stakeholders Group of the European Securities and Markets Authority (ESMA). About the IESBA The IESBA is an independent standard-setting board that develops and issues, in the public interest, high-quality ethical standards and other pronouncements for professional accountants worldwide. Through its activities, the IESBA develops the Code of Ethics for Professional Accountants, which establishes ethical requirements for professional accountants. The structures and processes that support the operations of the IESBA are facilitated by IFAC. Please visit www.ethicsboard.org for more information, and follow us on Twitter @Ethics_Board. About IFAC IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce. أضغط على الرابط لزيارة موقع الخبر
  14. IFAC has launched an Audits of Less Complex Entities Survey—available in English, Spanish and French—to obtain a deeper understanding of the specific challenges in applying the International Standards on Auditing (ISAs) in audits of less complex entities in response to its recently published Discussion Paper – Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAs. The survey will close on September 12. أضغط على الرابط لزيارة موقع الخبر
  15. Listen to the IAASB's webinars on the challenges and possible actions that the IAASB is exploring it its current Consultation Paper, which is open for public comment until September 12, 2019. In English with Prof. Roger Simnett, IAASB Member and Audits of Less Complex Entities Working Group Chair In French with Isabelle Tracq-Sengeissen, IAASB and Working Group Member In Spanish with Fernando Ruiz, IAASB and Working Group Member Listeners and stakeholders are also encouraged to share their thinking with the IAASB on less complex entities through IFAC's survey on issues relating to audits of less complex entities. Audits of Less Complex Entities Webinar (English) from International Federation of Accountants Audits of Less Complex Entities Webinar (French) from International Federation of Accountants Audits of Less Complex Entities Webinar (Spanish) from International Federation of Accountants أضغط على الرابط لزيارة موقع الخبر
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