| 词条 | List of accountancy bodies |
| 释义 |
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. Accounting standard-setting bodiesAccounting 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.
Getting replaced soon by NFRA in the Company Bill 2012.
Professional bodies{{Category see also|Professional accounting 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. The primary bodies in each country are affiliated to the International Federation of Accountants while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the field of taxation, forensic auditing and systems auditing. These bodies include:
Oversight boardsFollowing the Enron scandal some countries removed or limited auditors' rights to self-regulation and set up independent, not-for-profit organisations to regulate the conduct of auditors. (In the EU it is compulsory to have a dedicated supervisory authority, cf. 8th European Directive).
Auditing standards-setting bodiesPronouncements by the International Auditing and Assurance Standards Board (IAASB) govern audit, review and other assurance services conducted in accordance with international standards.[17] 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.
National accounting standard setting board.NACAS.
See also
References1. ^{{cite web|url=http://www.acsbcanada.org|title=Welcome to the Financial Reporting & Assurance Standards Canada website - Financial Reporting and Assurance Standards Canada|website=Acsbcanada.org|accessdate=20 August 2017}} 2. ^{{cite web |url=http://www.bercy.gouv.fr/directions_services/CNCompta/ |title=Archived copy |accessdate=2010-04-22 |deadurl=yes |archiveurl=https://web.archive.org/web/20090504154546/http://www.bercy.gouv.fr/directions_services/CNCompta/ |archivedate=2009-05-04 |df= }} 3. ^{{cite web|url=http://www.anc.gouv.fr|title=Accueil|website=Anc.gouv.fr|accessdate=20 August 2017}} 4. ^{{cite web|url=http://www.drsc.de/|title=DRSC – Deutsches Rechnungslegungs Standards Committee e.V.|website=DRSC e.V.|accessdate=20 August 2017}} 5. ^{{cite web |url=http://www.apb.org.uk/asb/ |title=Archived copy |accessdate=2010-04-23 |deadurl=yes |archiveurl=https://web.archive.org/web/20070928020646/http://www.apb.org.uk/asb/ |archivedate=2007-09-28 |df= }} 6. ^ {{webarchive|url=https://web.archive.org/web/20080604122405/http://www.masb.org.my/ |date=2008-06-04 }} 7. ^{{cite web |url=http://www.mfin.gov.mt/page.aspx?site=MFIN&page=ab |title=Archived copy |accessdate=2008-05-25 |deadurl=yes |archiveurl=https://web.archive.org/web/20070722085727/http://www.mfin.gov.mt/page.aspx?site=MFIN&page=ab |archivedate=2007-07-22 |df= }} 8. ^{{cite web|url=http://www.asrb.co.nz|title=asrb.co.nz|website=Asrb.co.nz|accessdate=20 August 2017}} 9. ^{{Cite web|url=https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/philippines/#participant|title=IFRS - Philippines|last=|first=|date=|website=www.ifrs.org|language=en|archive-url=|archive-date=|dead-url=|access-date=2018-11-23}} 10. ^1 {{Cite web|url=https://boa.com.ph/wp-content/uploads/2014/10/IRR_cpa.pdf|title=Professional Regulatory Board of Accountancy - Republic Act 9298 Implementing Rules and Regulations|last=|first=|date=|website=|archive-url=|archive-date=|dead-url=|access-date=}} 11. ^{{cite web |url=http://www.socpa.org.sa/engl/ |title=Archived copy |accessdate=2008-11-23 |deadurl=yes |archiveurl=https://archive.is/20120910181628/http://www.socpa.org.sa/engl/ |archivedate=2012-09-10 |df= }} 12. ^{{cite web|url=http://www.icap.org.pk/|title=The Institute of Chartered Accountants of Pakistan|website=Icap.org.pk|accessdate=20 August 2017}} 13. ^{{cite web|url=http://www.icmap.com.pk/|title=Welcome to Institute of Cost and Management : ICMAP|website=ICMA Pakistan|accessdate=20 August 2017}} 14. ^{{cite web |url=http://corp.isca.org.sg/ |title=Archived copy |accessdate=2013-07-19 |deadurl=yes |archiveurl=https://web.archive.org/web/20130716010231/http://corp.isca.org.sg/ |archivedate=2013-07-16 |df= }} 15. ^ {{webarchive|url=https://web.archive.org/web/20080526125126/http://www.oect.org.tn/ |date=2008-05-26 }} 16. ^[https://web.archive.org/web/20060714183811/http://www.apak-aoc.de/] 17. ^{{cite web | title = Preface to International Standards on Auditing | year = 2006 | url = http://www.ifac.org/Members/Source_Files/Auditing_Related_Services/2007_Handbook/2007_A040_IAASB_Preface.pdf | accessdate = 2008-05-24}} 18. ^{{cite web|url=http://www.ifac.org/IAASB|title=Auditing & Assurance - IFAC|website=Ifac.org|accessdate=20 August 2017}} 19. ^ {{webarchive|url=https://web.archive.org/web/20160314223407/http://www.facb.org.uk/ |date=2016-03-14 }} 20. ^{{cite web|url=http://www.cncc.fr/|title=CNCC - Compagnie Nationale des Commissaires aux Comptes|website=Cncc.fr|accessdate=20 August 2017}} 21. ^{{cite web|url=http://www.experts-comptables.fr/|title=Ordre des Experts-Comptables - Conseil supérieur de l'Ordre des experts-comptables|website=Experts-comptables.fr|accessdate=20 August 2017}} 22. ^{{cite web|url=http://www.ifaci.com/|title=Ifaci -|first=|last=illisite|website=Ifaci.com|accessdate=20 August 2017}} 1 : Accounting organizations |
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