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South Africa Report on the Observance of Standards and Codes : Accounting and Auditing

ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING FIRM ACCOUNTING FIRMS ACCOUNTING PERIOD ACCOUNTING PRACTICES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS AUDIT COMMITTEE AUDIT COMMITTEES AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS BANKS BOOKKEEPING BUSINESS ETHICS BUSINESS MANAGEMENT CAPITAL MARKETS CAPITALIZATION CATEGORIES OF COMPANIES CERTIFIED ACCOUNTANTS CERTIFIED PUBLIC ACCOUNTANTS CHARTER CHIEF EXECUTIVE CHIEF EXECUTIVES CHIEF FINANCIAL OFFICERS CLOSE CORPORATION CLOSE CORPORATIONS COLLECTIVE COMPANIES ACT COMPANY CORPORATE GOVERNANCE CORPORATIONS ACT EXPENDITURE FINANCIAL AUDITS FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MARKETS FINANCIAL REPORT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL YEARS GAAP GOOD PRACTICE GOOD PRACTICES GOVERNANCE PRINCIPLES GROSS REVENUE HOLDING COMPANY INCOME DISTRIBUTION INCORPORATED INCORPORATION INCORPORATIONS INDEPENDENT AUDIT INDIVIDUALS INSURANCE INTERNAL AUDIT INTERNAL AUDITORS INTERNATIONAL ACCOUNTING STANDARDS INVESTIGATION LEGISLATION LIMITED LIMITED LIABILITY LIMITED LIABILITY PARTNERSHIP LIMITED LIABILITY PARTNERSHIPS LOCAL GOVERNMENT MANAGERS MANDATES MERGER MERGERS MUNICIPALITIES MUTUAL RECOGNITION PERSONS PRIVATE COMPANIES PUBLIC ACCOUNTANTS PUBLIC COMPANIES PUBLIC COMPANY PUBLIC FINANCE QUALITY CONTROL REGISTRAR OF COMPANIES REGULATORY FRAMEWORK REGULATORY INSTITUTIONS REGULATORY REFORMS REPORTING REPORTING SYSTEMS RISK MANAGEMENT SHAREHOLDERS SOCIETY SOLE PROPRIETORSHIP SPONSORS STAKEHOLDER STAKEHOLDERS STATE-OWNED COMPANIES STOCK EXCHANGE SUBSIDIARIES SYSTEMIC RISK UNIVERSITIES
http://documents.worldbank.org/curated/en/271661479710323290/South-Africa-Report-on-the-observance-of-standards-and-codes-ROSC-accounting-and-auditing http://hdl.handle.net/10986/25729
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World Bank, Washington, DC
Africa | South Africa
2016-12-13T16:05:04Z | 2016-12-13T16:05:04Z | 2013-06

The main purpose of the South Africa Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) is to determine reforms that will continue to improve the quality of financial reporting in South Africa. The review, requested by the Minister of Finance, was conducted to assess the status of implementation of policy recommendations in the prior 2003 ROSC A&A report, assess the institutional framework underpinning accounting and auditing practices in comparison with international standards and good practices in order to identify any emerging issues that require strengthening, share good practices adopted in the country, and propose policy recommendations addressing areas that require improvements. Implementation of the policy recommendations will further enhance the quality of financial reporting in the country, a key pillar that contributes to enhancing the business environment and advancement of governance and financial accountability in both the private and public sector entities. The review focuses on private sector. Financial reporting in public sector is assessed under public expenditure and financial accountability framework.

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