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The Public Company Accounting Oversight Board (PCAOB) has announced that it has entered into a
cooperative arrangement with the Commission de Surveillance du Secteur Financier (CSSF) of
Luxembourg relating to the oversight of audit firms subject to the regulatory jurisdictions of both
regulators.
OECD LAUNCHES REPORT CALLING FOR GREATER CO-OPERATION AND
INFORMATION SHARING BETWEEN GOVERNMENT AGENCIES TO COUNTER FINANCIAL
CRIMES
19 September 2015
Vast amounts are lost to illicit financial flows, including tax evasion, money laundering, bribery and
corruption. These crimes threaten the strategic, political and economic interests of both developed
and developing countries. In a world of limited resources and increasing complexity, it is essential
for government authorities to work closely together in a whole of government approach to best
address these challenges. A new report from the OECD entitled, 'Improving Co-operation between
Tax and Anti-Money Laundering Authorities: Access by tax administrations to information held by
financial intelligence units for criminal and civil purposes' highlights the need for governments to
maximise their effectiveness in tackling financial crimes and ensuring tax compliance and shows the
benefits of greater co-operation between Financial Intelligence Units (FIUs) and tax administrations.
NZASB ISSUE PUBLIC BENEFIT ENTITY NEW CONCEPTUAL FRAMEWORK
CONSULTATION
19 September 2015
The New Zealand Accounting Standards Board (NZASB) has published for public comment an
Exposure Draft of a new PBE Conceptual Framework, entitled ED NZASB 2015-7 PBE Conceptual
Framework.
AMENDMENT STANDARD ISSUED TO DESCRIBE THE RESPONSIBILITIES OF THOSE CHARGED
WITH GOVERNANCE IN NEW ZEALAND
19 September 2015
The New Zealand Auditing and Assurance Standards Board (NZAuASB) has issued an amending
standard Amendments to the ISAs (NZ) to describe the Responsibilities of Those Charged with
Governance.
ISACA TO UPDATE CISA EXAM IN 2016 TO REFLECT CHANGES IN REAL WORLD JOB
REQUIREMENTS
19 September 2015
The demands of the IS audit, control and security industry are constantly evolving. To maintain a
pace-setting certification, global IT association ISACA has updated the knowledge areas of the job
practice for the Certified Information Systems Auditor (CISA) credential. The revised job practice
will be effective beginning with the June 2016 CISA exam.
KEY CYBERSECURITY QUESTIONS BOARDS NEED TO ADDRESS - NEW ISACA REPORT
RELEASED CALLS FOR NEW APPROACH TO CYBERSECURITY
19 September 2015
Cyberprotection is no longer a technical issue; it is a business issue requiring board attention, and
cybersecurity needs to be approached in a holistic manner, states a new report from global IT
association ISACA entitled The Cyberresilient Enterprise: What the Board of Directors Needs to Ask.
The International Accounting Standards Board (IASB) has issued an amendment to the revenue
Standard, IFRS 15 Revenue from Contracts with Customers, formalising the deferral of the effective
date by one year to 2018.
WORKING IN THE PUBLIC INTEREST - THE TWO IFRS FOUNDATION AND IASB CHAIRMAN
EXPLAIN HOW IFRS BRING TRANSPARANCY, ACCOUNTABILITY AND EFFICIENCY TO
FINANCIAL MARKETS AROUND THE WORLD
19 September 2015
In a new publication, entitled Working in the public interest: the IFRS Foundation and the IASB, the
two Chairmen explain how International Financial Reporting Standards (IFRS) are created to bring
transparency, accountability and efficiency to financial markets around the world. This is relevant to
ordinary citizensthe public at largebecause IFRS contributes to fostering trust, economic growth and
long-term financial stability.
IAN ARRUTHERS NAMED CHAIR OF THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING
STANDARDS BOARD (IPSASB)
19 September 2015
an Carruthers has been appointed chair of the International Public Sector Accounting Standards
Board (IPSASB) for a three-year term commencing January 1, 2016. As chair Mr. Carruthers will
lead the board in its efforts to establish high-quality accounting standards for use by public sector
entities, promote the adoption of and international convergence to the IPSAS pronouncements, and
issue guidance on topics in public sector financial reporting.
URGENT QUESTIONS CONCERNING REGULATIONS IMPACT ON GROWTH, INNOVATION: IFAC
GLOBAL STUDY
19 September 2015
Regulation has become immensely complex and is impacting organizations opportunities to grow
and innovate, according to the Global Regulation Survey, a study of accounting, finance, and
business professionals conducted by the International Federation of Accountants (IFAC).
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