International Standards

• Competency Framework for CFOs in Public Interest Entities 
  July 1, 2018 - Malaysian Institute of Accountants (MIA)

  Quality and reliable financial information is a prerequisite for effective decision making that formulates and drives strategy to shape the value creation activities of an organisation. To achieve this, an organisation needs to strengthen its finance function by equipping its human capital with professionals who have the requisite skills and expertise not only at the technical and operational level but also at the strategic and managerial level. This Competency Framework is intended to serve as a guide to companies, Audit Committees and CFOs on the scope of work that CFOs in public interest entities could be doing and what it takes to be competent at it.

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• Design and Assessment of Tax Incentives in Developing Countries
  January 1, 2018 - United Nations

  The purpose of this publication is to provide tax policy makers and administrations with a practical and easy-to-implement methodology that allows them to estimate the net benefit of a tax incentive program in order to improve the design, assessment and administration of such a program, thereby supporting possible administrative reforms and improving tax procedures with a view to fostering greater tax efficiency, economic growth and equity.

  Guidance
  

   

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• Managing Culture: A Good Practice Guide 
  December 1, 2017 - Institute of Internal Auditors Australia

  A practical guide titled "Managing Culture - A Good Practice Guide" which was jointly produced by the Institute of Internal Auditors Australia, The Ethics Centre, the Chartered Accountants Australia & New Zealand and the Governance Institute of Australia. In light of the heightened regulatory focus on corporate culture and conduct, this timely publication provides helpful and practical insights for all organisations on building and maintaining a sound corporate culture.

  Guidance
  

   

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• The Sustainable Development Goals: Redefining Context, Risk and Opportunity
  November 2, 2017 - ACCA

  This report sets out why the SDGs matter to professional accountants; the role of the private sector in their delivery and how professional accountants can be part of a collaborative group of actors working together to achieve the aims of the 2030 Agenda.

  Research reports
  

   

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• Maturity Model Guidance Series: Investigation & Discipline
  August 30, 2017 - CAPA

  This guide provides the “why”, “what” and “how” for an I&D system. It explains why a strong commitment to I&D is important; highlights the key components of a robust I&D system that complies with international requirements for good practice; and provides some tools, templates and examples to assist with implementation. It is one of the publications under the Maturity Model Guidance Series.

  Guidance
  

   

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