Global Financial Regulatory Framework Regulating Accounting, Auditing and Financial Reporting Masters in Accountancy (MACC508)

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Presentation transcript:

Global Financial Regulatory Framework Regulating Accounting, Auditing and Financial Reporting Masters in Accountancy (MACC508)

Regulating Accounting, Auditing and Financial Reporting Role and Objective of IFAC

Background of IFAC IFAC is a ‘global organisation for the accountancy profession dedicated to serve the public interest by strengthening the profession and contributing the development of strong international economies’ Has over 175 members and associates in 130 countries; Represent approximately 2.5 million accountants

History of IFAC Was founded on 7 October 1977, in Munich, Germany, at the 11 th World Congress of Accountants First President was Reinhard Geordeler (1977 – 1980) Current President is Olivia Kirtley (till 2016)

Role and Objectives Developing high-quality international standards in auditing and assurance, public sector accounting, ethics and education for professional accountants and supporting their adoption and use; Facilitating collaboration and cooperation among its member bodies; Collaborating and cooperating with other international organisations; and; Serve as the international spokesperson of the accountants profession.

IFAC Boards International Auditing and Assurance Standards Board (IAASB); International Accounting Education Standards Boards (IAESB) International Ethics Standards for Accountants (IESBA) International Public Sector Accounting Standards Board (IPSASB)

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