Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)
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1 Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 31st SESSION October 2014 Room XVIII, Palais des Nations, Geneva Friday, 17 October 2014 Morning Session Follow-up on the Accounting Development Tool (ADT) Presented by Zein El Abdin Ahmed Chair Sudanese Professional Accountants Society This material has been reproduced in the language and form as it was provided. The views expressed are those of the author and do not necessarily reflect the views of UNCTAD.
2 DEVELOPMENT ACCOUNTING AND AUDITING PROFESSION IN SUDAN Prepared by : Zein ElAbedin El Borai (FCCA)
3 1- Background 2- Regulatory framework 3- Sudan council of certified accountants 4- Sudanese accounting and auditing council 5-ROSCreport World Bank ROSC report World Bank Findings and recommendations 9- New professional environment
4 1- Background - Profession early found - About 75 Sudanese passed ACCA period of early 50th. - World Bank loan to establish Accountancy body Sudan council of Chartered Certified Accountants council - 17 member - Five public sector& 12 elected members from 11 qualified members - Two & half year term for each governing body.
5 Sudan Council of Certified Accountants Structure Five public sector representatives Twelve elected members Senior posts for qualified members Member qualifications - ACCA - CPA - Sudanese professional accountants certificate up to 2004
6 Sudan Council of Certified Accountants (Continued) A - Achievements of SCCA 1. Education circular 2. ACCA 3. ISAR 4. International education standard 5. Sudanese Professional accountants certificate 6. Joint examination with A C C A. 7. Adoption of International Accounting Standards. 8. Adoption of Auditing & assurance Standards. 9. Implementation of financial Reporting Standards
7 Sudan Council of Certified Accountants (Continued) L I C E N S E A - Professionally Qualified accountants members 1- Three years Supervised training. 2- Continued professional Development hours 19 hours verifiable & 21 hours not verifiable For this purpose practicing auditors gather on first Saturday each month. B - S M P Auditors 1- University graduate 2- Ten years Supervised Training
8 International relations IFAC (S M O) ISAR IFAC committee C -1 Public Sector Standards C-2 Professional Accountants in Business C -3 Developing Nations Task force ACCA ECSAFA PAFA international assembly.
9 International relations (Continued) G A T S Framework of principals. General Obligations & disciplines Specific Conditions Modes Cross Boarder Supply Consuming Abroad Commercial presence Movement of Natural persons.
10 Rosc Report and recommendations. New acts to be found. A Body to supervise the profession. Can focus on a body that its members are subject to obliged to:- 1- Education requirements 2- Examination of professional competence 3- Practical experience requirements 4- Continued professional development 5- Compliance with a code of ethics & standards. 6- Enforcement & obligation
11 Rosc Report and recommendations (Continued) B An institute to qualify professional accountants C A new professional Society to regulate the & support the professional accountants. 1- With duties to the public & embers 2- To register all professionally qualified Sudanese existing accounts 3- To prepare for tomorrow qualified Professional Accountants equivalent to the international status.
12 C A new professional Society to regulate the & support the professional accountants. (Continued) 4 - To regulate the conduct of its members 5 - To plan a quality assurance program 6 - Ethical professional practice role. 7 - Ensure fair investigation & discipline. 8 - To support members: 8-1 Technical & ethical service 8-2 To support legitimate right.
13 Structure. Members All Qualified Professional Accountants. Sudanese Professional Accountants society. International accounting Qualifications to be assessed Accountants PHD holders SMPs The governing body to be composed of 14 professional Accountants 4 Public Sector Professional Accountants 3 Academic 3 SMPs
14 Thank You
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