Syllabus & Competencies Matrix for a Three-level Qualification
Учебный план, программа и матрица компетенций для трёхуровневой квалификации профессиональных бухгалтеров на английском и русском языках быnи разработаны Институтом Присяжных Бухгалтеров Англии и Уэльса в рамках Программы IFAC по развитию потенциала профессиональных организаций бухгалтеров и аудиторов при финансовой поддержке UK Aid Правительства Великобритании.
In their roles as ethical leaders and trusted advisors, professional accountants rely on professional skills, values, ethics and attitudes to serve their organizations and clients. Chartered Professional Accountants of Canada (CPA Canada) and the Institute of Chartered Accountants of Scotland (ICAS) are collaborating with IFAC to research and report on how complexity in the professional environment, digital disruption, and mis/disinformation impact the importance of professional skills and ethical leadership.
IFAC has submitted its response to the IAASB Discussion Paper Fraud and Going Concern in an Audit of Financial Statements. IFAC supports the IAASB’s focus on addressing the issues and challenges related to fraud and going concern in audits of financial statements.
IFAC applauds the Financial Reporting Council's leadership in prompting this important conversation about the future of corporate reporting. IFAC supports including a broader range of information in corporate reporting so that organizations can communicate more effectively—and stakeholders can better understand—prospects for longer-term value creation.
