List of accountancy bodies

From Wikipedia, the free encyclopedia

This is a list of the various professional bodies and organisations that seek to provide regulation and oversight over individuals and firms operating in the accountancy industry.

Contents

[edit] Accounting standard-setting bodies

Accounting standard setting bodies are national or international organisations that have been delegated responsibility for setting Generally Accepted Accounting Principles by statute in a country or jurisdiction.

[edit] Professional bodies

Professional bodies represent the interests of their members by lobbying governments, and provide the framework for self-regulation where this is permitted by statute. Professional bodies are also responsible for administering training and examinations for students and members.

[edit] Oversight boards

Following the Enron scandal some countries removed auditors' right to self-regulation and set up independent, not-for-profit organisations to regulate the conduct of auditors.

[edit] Auditing standards-setting bodies

Pronouncements by the IAASB govern audit, review and other assurance services conducted in accordance with international standards.[10] Most countries that have adopted the International Standards on Auditing (ISAs) still retain the national auditing standards setting body to enact the international standards in their country.

[edit] See also

Accountancy
Audit
International Standards on Auditing

[edit] References

  1. ^ Accounting Standards Committee of Germany, drsc.de.
  2. ^ Maylaysian Accounting Standards Board, masb.org.my.
  3. ^ Accountancy Board, mfin.gov.mt
  4. ^ Accounting Standards Review Board (New Zealand), asrb.co.nz.
  5. ^ CPA Australia, cpaustralia.com.au.
  6. ^ German CPA Society, cgpas.de.
  7. ^ OEC Tunisie, oect.org.tn.
  8. ^ The Malta Institute of Accountants
  9. ^ German Auditor Oversight Commission, apak-aoc.de.
  10. ^ Preface to International Standards on Auditing (2006). Retrieved on 2008-05-24.
  11. ^ International Auditing and Assurance Standards Board - ifac.org.