This is the seventh installment in the Anti-Money Laundering, The Basics series.

The series provides professional accountants with a better understanding of how money laundering works, the risks they face, and what they can do to mitigate these risks and make a positive contribution to the public interest. 

To be globally relevant, the series uses the risk-based approach of the Financial Action Task Force (FATF) – the global money laundering and terrorist financing watchdog -- as a starting point.

Accounting Technicians are part of the global accountancy profession, working across all sectors in financial management roles that are essential to a strong and sustainable accountancy profession, private and public sector organizations, and financial markets and economies. When Accounting Technicians, or ATs, are empowered with appropriate technical knowledge and practical skills—and valued by employers—they support the production of reliable financial and non-financial information that drives timely and informed decision making, and delivers transparency and accountability.

سيوجه هذا التقرير الجديد منظمات المحاسبة المهنية في كيفية التصرف اليوم لإعداد أعضائها الحاليين والمستقبليين لاغتنام الفرص التي تقدمها الاتجاهات الناشئة باستخدام رؤى من المجموعة الاستشارية لتطوير منظمة المحاسبة المهنية التابعة للاتحاد الدولي للمحاسبين (IFAC). تتناول هذه الرؤى أربعة اتجاهات ناشئة - التقارير المتعلقة بالاستدامة ، وجهود مكافحة الفساد ، والإدارة المالية العامة السليمة ، والتغيير التكنولوجي - والتي ستساعد منظمات المحاسبة المهنية على ضمان مرونة وأهمية وقدرة أعضائها على التكيف اليوم وفي المستقبل.

Este nuevo informe guiará a las organizaciones profesionales de contabilidad sobre cómo pueden actuar hoy para preparar a sus miembros actuales y futuros para aprovechar las oportunidades que presentan las tendencias emergentes utilizando los conocimientos del Grupo Asesor y de Desarrollo de Organizaciones Profesionales de Contabilidad de la IFAC.

This implementation tool helps auditors implement the International Auditing and Assurance Standards Board’s International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, which is effective for audits of financial statements for periods beginning on or after December 15, 2021.

Exploring the IESBA Code - A Focus on Technology looks at challlenges professional accountants might face when applying the conceptual framework of the IESBA Code to technology-related matters.

This new report will guide professional accountancy organizations in how they can act today to prepare their current and future members to seize opportunities presented by emerging trends using insights from the IFAC Professional Accountancy Organization Development and Advisory Group. These insights address four emerging trends—sustainabilityrelated reporting, anti-corruption efforts, sound public financial management, and technological change—that will help PAOs ensure their own and their members’ resilience, relevance and adaptability today and into the future.