The Centre provides knowledge services and capacity development assistance. Services include analytical and advisory services, learning and skill development, know-how and knowledge transfer, and technical assistance and institutional strengthening. All CFRR publications are available on this site.
Georgia Accounting and Auditing Report on the Observance of Standards and Codes
A&A ROSC | 2023
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.
Focus Areas
Audit Oversight to Enhance Trust and Transparency in Corporate Financial Statements: Challenges in Developing Countries
Publication | 2019
Beginning with the Sarbanes-Oxley Act in the United States and the creation of the Public Company Accounting Oversight Board (PCAOB) in 2003, a global movement has developed to require independent oversight of corporate auditors. The movement is premised on the notion that independent oversight of auditors is critical for investor confidence, stronger corporate governance, and more financial transparency. A signal event in this movement was the EU’s Statutory Audit Directive of 2006, which required independent oversight to be developed in all EU member countries. Similar strong commitmen
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Reporting by Public Oversight Bodies
Publication | 2018
A key goal of independent oversight is to provide relevant and reliable information to investors, lenders, audit committees, regulators, other stakeholders, and the general public about auditors and the audit market, among other matters.
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The Audit Market in Poland: Key Statistics and Market Perceptions
Publication | 2016
This report provides a quantitative and qualitative analysis of the audit market in Poland. It features a range of data, including on the estimated number of companies that require audits, the number and type of auditors and audit firms, leading audit firms, and the auditors of the largest companies listed on the Warsaw Stock Exchange.
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Audit and public oversight in Ukraine
Article | 2015
Article by Jarret Decker,Senior Financial Management Specialist of the World Bank Centre for Financial Reporting Reform, on audit and public oversight in Ukraine as published in the Professional Accountant's School, Issue #1 (156) for January-February 2015.
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Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire
Publication | 2015
This Guide outlines the European Union (EU) legislative framework governing corporate sector accounting and auditing. It is primarily intended for policymakers, regulators, and other stakeholders in countries in Member States, enlargement countries, countries within the "European Neighbourhood" and others interested in understanding the EU regulatory model.
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Republic of Armenia Country Strategy and Action Plan for Enhancing Corporate Financial Reporting
Publication | 2014
This Country Strategy and Action Plan (CSAP) published in November 2014 sets out a comprehensive short to medium term reform program for corporate financial reporting in the Republic of Armenia.
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