Developing the Accountancy Profession

Professional Accountancy Organization Global Development Report

MOSAIC: The Memorandum of Understanding to Strengthen Accountancy and Improve Collaboration

Dec 01, 2013 | Surveys & Reports
ISBN 978-1-60815-145-5

All available Translations: French

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This report is published by MOSAIC (Memorandum of Understanding to Strengthen Accountancy and Improve Collaboration), a historic Memorandum of Understanding that sets out the basis for improving cooperation and collaboration between IFAC and the international development community that will provides the foundation for increasing the capacity of professional accountancy organizations (PAOs) and improving the quality of financial management systems in emerging economies.

The report was co-financed by the African Development Bank, the Asian Development Bank, the Inter-American Development Bank, and the World Bank with the aim of providing a) a high-level report regarding the status of professional accountancy organization (PAO) development worldwide; b) a shared and mutual understanding of the development of these organizations; and c) direction to MOSAIC’s goal of increasing PAO capacity to improve the quality of public and private sector accounting and financial management and ultimately enhance economic growth and reduce poverty.

The content and completion of the report represents a collective effort on the part of MOSAIC signatories, observers, and key stakeholders and has allowed for a variety of perspectives on the subject of global PAO development.


Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.


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