02 - TD Isar 5
02 - TD Isar 5
NATIONS
TD
United Nations
Conference
on Trade and
Development
Distr.
GENERAL
TD/B/COM.2/ISAR/5
28 December 1998
Original : ENGLISH
Executive summary
At its fifteenth session, the Intergovernmental Working Group of Experts
on International Standards of Accounting and Reporting (ISAR) decided to devote
its sixteenth session to the development of a global accounting curriculum and
other qualification requirements for professional accountants. While work was
already well advanced on this topic, it considered that, given the progress at
the World Trade Organization on accounting disciplines, it was necessary to
produce a global curriculum to serve as a benchmark to cut the time and cost of
negotiating mutual recognition agreements. It therefore requested UNCTAD to
continue its work on the development of a global curriculum as well as on other
requirements for professional accountants in cooperation with other relevant
bodies such as the International Federation of Accountants, the Arab Society of
Certified Accountants and the Association of Chartered Certified Accountants.
It further requested that UNCTAD report back at its sixteenth session. This
report is in response to that request, and describes the work undertaken and the
elements of a guideline for the qualification of professional accountants. The
purpose of the guideline is to establish a benchmark for national qualifications
and to assist holders of those qualifications to function in a global economy.
The guideline has been developed for the benefit of the international community
as a whole in order to promote global harmonization of professional qualification
requirements. While there are international standards for the provision of the
service of accounting, there are no global standards for the service providers.
It should be noted that the purpose of this exercise was not to establish a
global qualification, since qualifications are usually given at the national
level.
GE.98-52956
TD/B/COM.2/ISAR/5
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CONTENTS
Paragraph
I.
Introduction
II.
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General . . . . . . . . . . . . . . . . . . . . .
Skills
. . . . . . . . . . . . . . . . . . . . .
Education for general knowledge . . . . . . . . .
Education for professional knowledge
. . . . . .
Professional values . . . . . . . . . . . . . . .
Assessment of professional competence . . . . . .
Practical experience required for a professional
certification . . . . . . . . . . . . . . . . . .
H. Continuing professional education . . . . . . . .
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1-8
9-48
9-12
13-16
17-20
21-33
34-36
37-39
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III.
IV.
Recommendations . . . . . . . . . . . . . . . . . . . . . . . . . . . 57-58
Page
Bibliography
Annex I:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Background documents considered by the informal
consultative group . . . . . . . . . . . . . . . . . .
15
16-17
TD/B/COM.2/ISAR/5
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I.
Introduction
1.
One objective of the Intergovernmental Working Group of Experts on
International Standards of Accounting and Reporting (ISAR) is to strengthen the
accountancy profession worldwide in order to create a global profession capable of
offering its services across borders.
To attain this objective UNCTAD has
undertaken an exercise to design a benchmark or guideline for the qualification of
professional accountants which would establish a point of reference for national
qualifications and assist holders of those qualifications to function in a global
economy.
This exercise was carried out in collaboration with an informal
consultative group of experts from the Arab Society of Certified Accountants, the
Association of Chartered Certified Accountants, the Certified General Accountants
of Canada, the European Commission, The Fdration Internationale des Experts
Comptables Francophones (FIDEF), the Institute of Chartered Accountants of Scotland,
the Polish Accounting Standards Board, the International Federation of Accountants
(IFAC), and representatives from academia and international accounting firms.
2.
3.
The guideline was developed for the benefit of the international community as
a whole in order to promote global harmonization of professional qualification
requirements. Such harmonization would close the gaps in national education systems,
cut the cost of mutual recognition agreements and thereby increase transborder
trade in accountancy services. While there are international standards for the
provision of the service of accounting, there are no global standards for the
service providers. It should be noted that the purpose of the exercise was not to
establish a global qualification, since qualifications are usually given at the
national level (although there are several exceptions), but to establish a
benchmark.
4.
The informal group has been meeting during the past four years following
decisions taken at the twelfth, thirteenth and fifteenth sessions of ISAR. At its
fifteenth session, ISAR decided that UNCTAD should continue its work on the
development of a global curriculum in cooperation with relevant bodies, as well as
on other requirements for the training of professional accountants, and should
report back to ISAR at its sixteenth session. The Chairperson of the fifteenth
session noted that the International Forum of Actuaries Associations had undertaken
a similar exercise to produce minimum global guidelines for the education of
actuaries in order to protect their professional titles and the public.
5.
ISAR, in selecting a topic for the sixteenth session, considered that the work
on the global curriculum was already well advanced, making it possible that a
conclusion could be reached at its sixteenth session. Moreover, it was considered
that producing a benchmark for professional qualifications had become a matter of
some urgency, given the progress made in the area of accounting at the World Trade
Organization (WTO).
6.
The informal consultative group made its recommendations after having
considered and discussed numerous background papers (listed in annex I). The group
also drew considerably on the work of the IFACs Education Committee, particularly
its guidance relating to the qualification of professional accountants (also listed
in annex I). Given the educational guidelines and materials of IFAC and the work
of the experts, particularly on the detailed global curriculum, there now exists
some specific guidance on the steps that need to be taken at the national level to
ensure the proper formation of professional accountants. Recent events have reenforced the need for such guidance. First, WTO has completed its work on the
disciplines for the domestic regulation of licensing requirements and procedures,
qualification requirements and procedures, and technical accounting and auditing
standards.
The WTO disciplines do not set out in any detail what licensing
TD/B/COM.2/ISAR/5
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requirements and qualification requirements should be; they only stipulate that the
requirements should not constitute unnecessary barriers to trade. The disciplines,
therefore, do not specify what is required to become a professional accountant. As
it is not the task of WTO to develop qualification standards, the development by
ISAR of a global qualification and an accreditation system would contribute to the
work of WTO. For example, the has a dispute settlement procedure for cases which
infringe on free trade agreements, and a global benchmark for qualifications would,
at least in theory, be of some use in resolving disputes about the recognition of
qualifications.
7.
Second, in the wake of recent financial crises, various deficiencies in
accounting disclosure and auditing have come to light, adding to the growing
pressures to use international accounting standards. The need for better accounting
disclosure has been emphasized by Arthur Levitt, Chairman of the United States
Securities and Exchange Commission according to whom:
The significance of transparent, timely and reliable financial
statements and its importance to investor protection has never been
more apparent. The current financial situations in Asia and Russia
are stark examples of this new reality. These markets are learning a
painful lesson taught many times before: investors panic as a result
of unexpected or unquantifiable bad news.
8.
The use of international accounting standards depends critically on the
existence of qualified accountants and auditors, but there are many obstacles to
teaching international accounting standards.
The fact that accountants
understanding is often limited to their own national standards and standard-setting
processes constitutes an important impediment to raising capital globally and to
financial stability. Thus, globalization and the liberalization of capital markets
have implications for accountants and auditors. They not only have to be equipped
to operate in
these markets, but they also have to ensure their efficient
functioning. Globalization also requires that one or more accounting qualifications
should be transportable over national frontiers.
Accountants who have already
qualified with a recognized professional body find it hard to understand why they
should have to re-qualify with another body if they wish to move across national
frontiers. Accountants from developing countries have additional difficulties in
that their local qualifications are not recognized abroad, and transnational
corporations and international agencies located in their countries depend on foreign
accountants. A benchmark for qualifications would help developing countries to
establish whether the qualifications of their nationals were of comparable standard
to those elsewhere. If they could not meet the benchmark, then it would be clear
where remedial action was needed. This paper is divided into three sections: a
description of the components of a system for the qualification of professional
accountants; a description of certification systems; and recommendations.
The
detailed global curriculum can be found in document TD/B/COM.2/ISAR/6.
II.
A.
General
9.
are:
10.
In a normal career path, people receive their general education prior to their
professional education, although some subjects may be studied concurrently in many
educational institutions.
Candidates frequently obtain professional experience
while they are receiving their formal
education; otherwise, they obtain the
relevant experience after they have completed their formal education. Professional
TD/B/COM.2/ISAR/5
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competence may be assessed following the completion of the periods of education and
experience, but in many cases the examination is taken prior to completion of the
entire period of relevant work experience.
The goal of education and relevant experience in the qualification of professional
accountants
11.
According to IFACs International Educational Guideline (IEG) No.9, The goal
of education and experience must be to produce competent professional accountants
who are capable of making a positive contribution over their lifetimes to the
profession and to the society in which they work. The maintenance of professional
competence in the face of the increasing changes they encounter makes it imperative
that accountants develop and maintain an attitude of learning to learn.
The
education and experience of professional accountants must provide a foundation of
knowledge, skills, and professional values that enables them to continue to learn
and adapt to change throughout their professional lives.
12.
Achieving this goal requires grounding in the skills, knowledge (both general
and technical) and professional values essential to professional competence. The
skills which professional accountants must attain through education and experience
are discussed in section B below. The knowledge that individuals must acquire prior
to qualification consist of general knowledge and professional knowledge. General
knowledge is discussed in section C below. Professional knowledge, according to
IFACs guidance, may be grouped into three categories: organizational and business
knowledge; information technology knowledge; and accounting and accounting-related
knowledge. Professional knowledge is discussed in Section D and professional values
in section E, below. Determining the level of attainment of aspiring professional
accountants is the subject of section F. This assessment of professional competence
is normally done through an examination scheme. Section G discusses the subject of
relevant professional practice requirements, and section H describes the elements
of a programme for the continuing education of professionals.
B.
Skills
13.
It is not sufficient for aspiring professional accountants to possess only
theoretical knowledge. Accountants must also have the ability to apply theoretical
knowledge to practical, real-life situations, by obtaining, analysing, interpreting,
synthesizing, evaluating and communicating information. Many believe that these
skills are best acquired during a period of general education prior to professional
education. However, it should also be recognized that some elements of knowledge
and skills are often acquired concurrently during the period of general and
professional education and while obtaining practical experience. Examples of such
skills are interpersonal, communication and problem-solving skills.
Guidance from IFAC
14.
The skills that IFAC believes that professional accountants must obtain are
intellectual skills, interpersonal skills, communication skills and information
technology skills. These skills, as described in IEG No. 9, are as follows:
(a)
(b)
-
Intellectual skills:
the capacity for inquiry, research, abstract logical thinking,
inductive and deductive reasoning, and critical analysis;
the ability to identify and solve unstructured problems in unfamiliar
settings and to apply problem-solving skills;
the ability to select and assign priorities within restricted resources
and to organize work to meet tight deadlines;
the ability to adapt to change.
Interpersonal skills:
the ability to work with others in a consultative process, particularly
in groups, to organize and delegate tasks, to motivate and develop
people, to withstand and resolve conflicts, and, at appropriate times,
to lead others;
TD/B/COM.2/ISAR/5
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(c)
(d)
-
TD/B/COM.2/ISAR/5
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and environmental factors, and should be decided at the national level. However,
IFACs guidance in IEG No.9 states that a broad-based education should provide
accountants with:
-
20.
The informal consultative group has concluded that candidates for a
professional designation should have completed a course of appropriate studies from
an accredited higher education institution prior to becoming certified.
D.
21.
According to IFACs IEG No.9, the recommended organizational and business
knowledge core subjects are:
(ii)
economics;
quantitative methods and statistics for business;
organizational behaviour;
operations management;
marketing;
international business;
22.
IFAC has issued IEG No. 11, entitled Information technology in the accounting
curriculum, to supplement the guidance provided in IEG No.9. IEG No.11, revised
in 1998, states that all professional accountants, irrespective of their primary
working responsibilities, must have at least a general level of knowledge in each
of the following areas:
-
23.
After the basic techniques of electronic data processing (how to use micro
computers and basic software, such as an operating programme and word processing and
spreadsheet programmes) have been mastered, the study of the above IT concepts
should be integrated into the study of other professional subjects.
24.
In 1998, IFAC supplemented IEG No.11 with the international technology
guideline No.1 entitled Managing security of information.
Recognizing the
critical importance of the effective management of information, information systems
and communications to the success and survival of an enterprise, the guideline
describes the principles of information security and approaches to the
implementation of security techniques.
25.
Of particular importance to all professional accountants, regardless of their
specific domain of professional activity, is the issue of internal control. This
should be given particular emphasis in any education or training programme.
TD/B/COM.2/ISAR/5
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(iii)
26.
IFACs recommended
knowledge are:
-
core
subjects
in
accounting
and
accounting-related
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in the model curriculum, as well as the other guidance in this report, will become
outdated and other subjects and information may need to be added, the information
should not go out of date rapidly. ISAR will continue to study emerging issues as
they arise, such as has been done recently for the topics of new financial
instruments and environmental accounting, among others.
33.
The informal consultative group considers that the detailed model curriculum
or global curriculum should merely be a starting point for a country wishing to
bring its system of qualification into line with global requirements. The relevant
authorities in each country would be expected to develop a syllabus on the basis of
the curriculum and indicate the time to be spent on each subject. A weighting
system for the subjects would be impractical on a global basis.
E.
Professional values
34.
35.
IFAC has also issued the Code of Ethics for Professional Accountants (revised
1998). According to the Code, ... the objectives of the accountancy profession are
to work to the highest standards of professionalism, to attain the highest level of
performance and generally to meet the public interest ... These objectives require
four basic needs to be met: credibility; professionalism; quality of services; and
confidence ... In order to achieve the objectives of the accountancy profession,
professional accountants have to observe a number of ... fundamental principles.
The fundamental principles are: integrity; objectivity; professional competence and
due care; confidentiality; professional behaviour; and [the relevant] technical
standards [for carrying out professional services].
36.
The informal consultative group believes that appropriate values are very
important in defining an individual as a professional. The informal consultative
group endorses the guidance of IFAC on professional values as contained in IEG No.
9 and its Code of Ethics for Professional Accountants.
F.
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This assessment process must include as a component an examination of
professional competence, for several reasons.
First, professional
organizations, particularly those that are self-regulatory, have a
responsibility to ensure that their members have the competence expected from
them by society. Second, individuals who assume responsibility for certain
aspects of the well being of others need to demonstrate their ability to
discharge them in a competent manner. Third, the well being of society and
the credibility of the profession are enhanced by ensuring that only those who
meet the competency standards are able to hold themselves out as
professionals.
It is acknowledged that the nature of an examination of professional
competence is the responsibility of the member bodies and that there is no
single preferred method for testing professional competence ... The
examination of professional competence should contain a significant weighting
assigned to answers in writing to provide an independent basis for assessment
of the individual's knowledge and skills.
The examination may include
elements of oral and group assessments. Appropriate assessment techniques are
critical to the credibility of the final examination.
Examinations of professional competence may consist of a series of components
or parts over the individual's education and experience period. The timing
of the final or ultimate component or part of the examination of professional
competence should be at or near the end of the individual's education and
experience programs. It should also be comprehensive enough to cover the
entire body of knowledge necessary to become qualified.
Assessments of professional competence should measure more than just
theoretical knowledge. For example, candidates should be able to demonstrate
that they:
-
38.
In March 1998, IFACs Education Committee issued a document entitled An
advisory on examination administration (Study 1).
The stated purpose of the
advisory is to ... indicate what issues need to be considered in the administration
of examinations and what processes might be adopted to address the issue [of
examining students to measure their professional competence]. The contents of the
advisory can be summarized as follows:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
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(h)
(i)
39.
The informal consultative group believes that the guidance of IFAC in IEG No.9
and its document, An advisory on examination administration (Study 1), should be
included in the ISAR guideline for a system for the qualification of professional
accountants.
G.
establish a system that provides for the monitoring and reporting of the
experience actually obtained by the student
provide detailed written guidance in the form of manuals for employers and
students
establish a mechanism for approving employers as suitable for providing the
appropriate experience for the students; (this may be in the form of a
committee that reviews the reputation and nature of practice of any
applicant employer to ensure that the employment situation is satisfactory)
TD/B/COM.2/ISAR/5
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-
assess and approve the work experience environment before the commencement
of employment; (to this end, the nature and scope of relevant experience
and the organizational structure of the employer should be considered to
ensure that the student receives proper direction, supervision, counselling
and evaluation)
assess the experience gained on the basis of a written and/or oral
submission made by the student, appropriately supported by employers, etc.,
at the point of application for membership
review employers previously approved; the review may advise an employer on
areas that need improvement or may recommend that approval be withdrawn if
conditions have changed to the extent that relevant experience criteria are
not being met
establish a system of periodic reporting to cover changes, if any, in the
nature, scope, and content of the practical experience provided to the
prospective professional accountant in cases where it may be impractical
to visit all approved employers
42.
One of the qualities sought from those hoping to enter the accounting
profession (or any other profession) is a commitment to lifelong learning.
Accountants are expected to keep up their knowledge of current affairs, including
the local economy and the global economy, and, particularly, of developments in the
fields of accounting and auditing. Financial and technological innovations are
being introduced at an increasingly rapid rate and are major drivers of the
globalization of the economy. Thus, the success in an examination that assesses the
professional competence of candidates can only be considered an entrance
requirement; to function in the global economy, the professional accountant must
engage in continuing education.
Guidance from IFAC
43.
IFAC has addressed the issue of continuing professional education (CPE) in
IEG. No.2 (revised) (Continuing professional education).
According to the
guideline, the objectives of a programme for continuing professional education are
as follows:
TD/B/COM.2/ISAR/5
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(a)
(b)
(c)
44.
45.
The guideline defines structured learning activities as: ... measurable,
verifiable activities that are designed to impart specific technical and general
knowledge. Examples would include: courses presented by educational institutions,
member bodies or employers; individual study programs (correspondence courses,
audiotapes or videotape packages, computerized learning programs) that require some
evidence of successful completion by the [person]; and participation as a speaker
or attendee in conferences, briefing sessions or discussion groups. Structured
learning activities also include writing technical materials such as books, magazine
articles and training programmes.
46.
IFACs guidance goes on to recommend that professional accountants receive at
least 30 hours each year of CPE as defined above. IFAC realizes that it may not be
practical for every professional person to obtain this minimum amount of CPE
training each and every year and therefore suggests an alternative minimum of an
aggregate of 90 hours of structured learning activities over each three-year period.
A professional accountants programme of CPE should not normally be confined to only
one or two of the activities described above.
47.
In addition to participating in structured learning activities, professional
accountants are is expected to read accounting and auditing, general business and
economic journals and newspapers, including technical materials posted on the
Internet. They would also normally have technical discussions with persons in their
organization and other professionals. These activities should be considered as
being in addition to the structured learning experiences described above.
48.
It may be difficult to enforce compliance with a nations CPE requirement,
since sanctions for non-compliance could significantly affect an individuals
ability to earn a living. Obviously, the laws and environment in the country will
affect how non-compliance can be dealt with.
IFAC has presented compelling
justification in its revised IEG No.2 for a programme of mandatory CPE for all
professional accountants. The informal consultative group endorses the need for CPE
and its objectives as expressed by IFAC, and suggests that ISARs guidelines should
include a mandatory CPE programme of at least 30 hours (or at least 90 hours over
a three-year period) of structured learning activities. Professional associations
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or regulatory authorities should monitor compliance and establish mechanisms to
respond to non-compliance, including disciplinary action.
III.
49.
For the purpose of determining if a country has met international guidelines
for the qualification of professional accountants, the country must be able to
demonstrate that it has in place:
(a)
(b)
(c)
(d)
50.
Based upon its experience with WTO Working Party on Professional Services,
UNCTAD and the informal consultative group have concluded that if countries meet the
international guideline for a professional accounting qualification, mutual
recognition and trade in professional accountancy services will be facilitated.
Accountants worldwide must have the same basic knowledge and technical skills even
though tax and other legal rules and regulations mean that the application of such
knowledge and skills will differ from place to place. Therefore there is a need for
an accreditation organization to attest that the country has in place a system for
the qualification of professional accountants.
51.
ISAR will need to consider how a global guideline can be effectively
implemented. One way is for ISAR to request UNCTAD to publish and promulgate the
guideline, including the model professional education curriculum, leaving it up to
individual nations to demonstrate voluntarily that they are complying with the
guideline. The next question would be how this compliance could be demonstrated.
One method would be for the appropriate organization or body in a country to
undertake a self-assessment of compliance with the international guideline and
submit it to the United Nations, or to an organization authorized or designated by
the United Nations to monitor compliance. If this method was chosen, it would be
useful to review the structure and functions of other bodies which deal with
monitoring and certification. For this purpose, the informal consultative group
reviewed a report from UNCTAD on the membership, functions and certifying activities
of the following six international organizations:
(a)
(b)
(c)
(d)
(e)
(f)
52.
The report described in detail the purpose, structure, functioning and funding
of these organizations, which set technical standards which are either voluntary or
mandatory.
In most cases, national bodies conduct an inspection and issue a
certificate attesting that the inspected entity is in compliance with the standards.
These national certifying bodies are recognized internationally.
In one case,
(IAEA), the organization conducts its own inspections and decides on compliance.
The cost of certification is usually borne by the entity requesting certification.
53.
The informal consultative group also considered a proposal for a certifying
body submitted by one of its members, the proposed International Qualification
Organization for Professional Accountants (IQO). The objective of the proposed
organization would be to act as an accreditation organization for comparing the
benchmark qualification with any other national qualification.
It would grant
accreditation to national and regional professional accountancy examination bodies
that met the standards it sets for education, examinations, qualifications and
experience.
Certificates issued by the accredited bodies would carry IQO
certification as globally recognized public accountancy qualifications.
54.
The proposal is for IQO to be a not-for-profit, non-governmental organization
affiliated with the United Nations Economic and Social Council and UNCTAD. The IQO,
which would have its headquarters in London, would consist of a general assembly
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of the institutes and professional associations, and an advisory, or consultative
group. The general assembly would elect a council which in turn would appoint an
accreditation board and a technical standards board. The accreditation board would
be the most important component since it would approve the accreditation teams
reports and issue certificates of conformity. The certification of professional
accountants would remain a national responsibility, while, IQO would accredit the
national certification bodies.
55.
IQO could be financed from member subscriptions, sales of publications, fees
for the accreditation of accounting certification bodies, voluntary contributions
and funded projects.
56.
It was suggested that, as a first step, all professional accounting
organizations could be invited to send a representative to a founders meeting. All
members of IFAC, the International Accounting Standards Committee (IASC), various
regional professional bodies, academic accounting associations, intergovernmental
bodies (such as the European Union) and international organizations (such as the
World Bank and WTO) could be invited. Those organizations signing the articles of
association during the meeting would be considered to be the founders of IQO and
would have permanent status. The recognition and credibility of IQO would depend
on the quality of its work, as in the case of IFAC and IASC.
IV.
Recommendations
57.
ISAR should review each of the separate components of the guideline and should
endorse or modify them. This would include a general endorsement by ISAR of the
guidance of IFAC, including IEG No.2 (Continuing professional education), IEG No.9
(Prequalification education, assessment of professional competence and experience
requirements of professional accountants), IEG No.11 (Information technology in the
accounting curriculum), the Code of Ethics for Professional Accountants,
international information technology guideline No.1 (Managing security of
information), Advisory on examinations administration (Education Committee Study
1) and Practical experience (discussion paper).
In particular, the informal
consultative group believes that the skills listed in IEG No.9 are particularly
important competencies for professional accountants. ISAR may therefore wish to
recommend that references to these documents should be included as part of its
guideline for the qualifications of professional accountants. ISAR may also wish
to endorse the detailed global curriculum and recommend its use by national
professional education bodies and examination authorities.
58.
To promote trade in accountancy services, mutual recognition of professional
qualifications and the closing of the education gap among countries, ISAR may wish
to recommend that UNCTAD, together with international and national professional
associations, should explore ways and means to create an international
qualifications organization as the way forward to implementing a certification
system.
Bibliography
Accounting Education Change Commission and American Accounting Association
(AAA). Assessment for New Curriculum: A Guide for Professional Accounting
Programs (Accounting Education Series, vol. 11), Sarasota, Fl, AAA, 1995.
____
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Australian Society of Certified Practising Accountants (ASCPA).
Melbourne, ASCPA, 1997.
CPA Program,
____
____
____
____
Code of Ethics for Professional Accountants (revised), New York, IFAC, 1998.
____
____
____
____
Information
Technology
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Annex I
Background documents considered by the informal consultative group
Accountancy Development in Africa: Challenge of the 80s (ST/CTC/109, United Nations
Publication, Sales No. 91.II.A.2), New York, 1991.
Responsibilities of the Accounting Profession and Direction of Accounting and
Auditing Education, United Nations, New York, 1993.
Professional Accounting Education: Some Requirements for the Year 2000 and Beyond
(E/C.10/AC.3/1993/7, United Nations Document), New York, 1993.
Papers prepared by the secretariat for the informal consultative group and which can
be obtained by contacting the secretariat on e.mail: [email protected]
Globalizing the Accountancy Professional, Geneva, 15-16 October 1996.
Development of a Global Accounting Qualification and an Accreditation System,
Geneva, 15-16 October 1996.
Main Issues for Consideration in Reducing Barriers to Trade in Accountancy Services,
Geneva, 27 August 1996.
Draft of a Proposed Model Curriculum on Professional Education for the Qualification
of Professional Accountants, Geneva, 1-2 November 1997.
Post-qualification Continuing Professional Education Requirements for Maintaining
National Professional Certification, Geneva, 1-2 November 1997.
Comparison of Selection National Professional Syllabi with the International
Federation of Accountants Guidelines, Geneva, 1-2 November 1997.
Progress on the Development of a Global Curriculum, Geneva, 11-13 Feb. 1998.
Working Draft of a Proposed Model Curriculum on Education for the Qualification of
Accountants, Geneva, 16-17 June 1998.
Skills in Addition To Knowledge Required for a Professional Certification, Geneva,
16-17 June 1998.
Commentary on An Advisory on Examination Administration, Study 1, March 1998,
Education Committee, IFAC.
Conclusions on Professional Examinations, Geneva, 16-17 June 1998.
Practical Experience Required for A professional Certification, Geneva, 16-17 June
1998.
National Requirements for Meeting Global Qualification Standards, Geneva, 16-17 June
1998.
Minimum Requirements for Obtaining a National License as a Qualified Accountant and
as a Public Accountant, 16-17 June 1998.
Global Approach to an Accounting Qualification, ACCA, Dubai Conference, May 1998
Working Draft of a Proposed Model Curriculum on Education for the Qualification of
Accountants, Geneva, 16-17 September 1998.
Components of National Systems for the Formation of Professional Accountants, 16-17
September 1998.
Commentary on Continuing Professional Education, IEG2, Revised May 1998, Education
Committee, IFAC.
Global Certification and Accreditation Systems, Geneva, 16-17 September 1998.
International Professional Accounting Qualification Organization (IQO), 16-17
September 1998.
Papers by the IFAC Education Committee considered by the group
Prequalification education, assessment of professional competence and experience
requirements of professional accountants (IEG No. 9), revised October 1996.
An advisory on examination administration, IFAC education committee, Study 1,
March 1998.
Continuing professional education (IEG No. 2), revised May 1998.
Information technology in the accounting curriculum (IEG No. 11), revised June
1998.
Practical Experience (discussion paper), IFAC Education Committee, August 1998.