This publication sets out four key areas where accountants need to update their knowledge to meet the growing demand for high-quality sustainability-related information. It speaks to the vital role accountants play in producing reliable sustainability-related data, reporting and assurance, as well as the importance of education and training in ensuring professional accountants are able to meet society’s needs.
The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of the Kyrgyz Republic. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC. The ROSC A&A report provides recommendations on further enhancement of the institutional framework for corporate financial reporting in the Kyrgyz Republic.
Georgia’s progress in the corporate financial reporting reforms assessed acknowledged in the 2022 Report on the Observance of Standards and Codes in Accounting and Auditing (ROSC A&A). The ROSC A&A report provides new recommendations on further enhancement of the institutional framework for corporate financial reporting in Georgia.