Business Strategy Qa Aca Professional Level
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Competency-Based Accounting Education, Training, and Certification
Author: Alfred Borgonovo
language: en
Publisher: World Bank Publications
Release Date: 2019-06-06
This guide is designed to assist all those who are responsible for providing or overseeing formal education or practical experience that forms part of the initial professional development of aspiring professional accountants, or the continuing professional development of professional accountants. It is particularly relevant to professional accountancy organizations. It is also intended for policy makers and regulators who determine which organizations are licensed to certify professional accountants and related specializations, for example, audit professionals. The purpose of the guide is to • increase understanding of the gap between the current skills of many accountants in some regions and the skills that are relevant in increasingly digitized and globalized economies; • convey the essential features of Competency-Based Accounting Education, Training, and Certification (CBAETC); • provide a common reference framework for organizations pursuing CBAETC and the consultants working with them; • assist countries in developing in-country plans and implementing in-country processes that produce accountants with higher-order skills relevant to their economy’s rapidly evolving needs; and • improve financial reporting, auditing, and regulation. This guide complements and builds on International Education Standards (IES™) of the International Accounting Education Standards Board™ (IAESB™).
Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
language: en
Publisher: American Bar Association
Release Date: 2007
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Higher Education Quality Assurance in Sub-Saharan Africa
Author: Peter Nicolas Materu
language: en
Publisher: World Bank Publications
Release Date: 2007
This report assesses the status and practice of higher education quality assurance in Sub - Sahara Africa, focusing on degree - granting tertiary institutions. A main finding is that structured national - level quality assurance processes in African higher education are a very recent phenomenon and that most countries face major capacity constrains. Only about a third of them have established structured national quality assurance mechanism, often only as recently as during the last ten years. Activities differ in their scope and rigor, ranging from simple licensing of institutions by the minister responsible for higher education, to comprehensive system - wide program accreditation and ranking of institutions. Within institutions of higher learning, self assessment and academic audits are gradually being adopted to supplement traditional quality assurance methods. However, knowledge about and experience with self - assessments are limited. The main challenges to quality assurance system in Africa are cost and human capacity requirements. For countries with large tertiary systems, the report recommends institutional, rather than program accreditation as a cost - effective option. However, where tertiary systems are small and underdeveloped, a less formal self - assessment for each institution may be necessary until the capacity could be strengthened to support a more formal nation quality assurance agency in the long run.