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.

Smaller Audits: Challenges and Insights

Publication | 2016

Smaller audits are considered “a specialty”, with their own unique set of challenges for practitioners to address when engaging with smaller clients. This publication highlights some of those challenges and provides related insights that might be useful for practitioners, Small and Medium Sized Practices (SMPs) and Professional Accounting Organizations (PAOs) as they support their members.

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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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The Ethical Dilemmas Board Game

Teaching material | 2016

Developed to facilitate the EU-REPARIS Audit Training of Trainers program, the objective of the Ethical Dilemmas Board Game is to enable participants to approach professional ethics training and education in a practical way, by analyzing threats that arise and selecting an appropriate course of action in line with the fundamental principles of the International Ethics Standard Board for Accountants (IESBA) Code of Ethics. The game is expected to develop participants' ethical decision-making skills and to make sound judgments when resolving and mitigating ethical dilemmas.

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The study on accountancy market and professions in Poland

Publication | 2016

The Accounting Market Study has been designed to provide relevant information for multiple uses, including the gathering of statistics for IFAC. It also offers quantitative information and feedback on aspects of the functioning of the accounting market to enable better understanding of the market for regulatory purposes.

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A Comparison of Polish Public Sector GAAP with IPSAS

Publication | 2015

The Report "A Comparison of Polish Public Sector GAAP with IPSAS" dated May 2015 was prepared at the request of the Polish Ministry of Finance as a support to prepare future directions of public sector accounting reform in a response to the Eurostat initiative to promote the harmonization of public sector accounting across the EU including the introduction and adoption of European Public Sector Accounting Standards (EPSAS) based on International Public Sector Accounting Standards (IPSAS).

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Accounting Vouchers and Principles of Bookkeeping - Expectations in 21st Century

Publication | 2015

This study is available in English and Polish. It assesses the current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross-cutting tax regulations, and compares them with selected EU countries (France, Germany and UK). The study was undertaken at the request of the Polish Ministry of Finance, and funded under the Financial Reporting Technical Assistance Program (FRTAP) by a grant from Switzerland through the Swiss Contribution to the Enlarged European Union.

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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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Banking Supervisors and External Auditors: Building a Constructive Relationship

Publication | 2015

This publication presents key findings from the World Bank CFRR survey – Financial supervisors and external auditors: building a constructive relationship that was conducted during the second half of 2014, and discussions with regulators conducted in 2015.

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EU-REPARIS Brochure

Brochure | 2015

As candidates, or potential candidates, for EU enlargement the countries of Southeast Europe, including Albania, Bosnia and Herzegovina, Kosovo, Former Yugoslav Republic of Macedonia, Montenegro and Serbia, are integrating more closely with the EU and the EU's internal market, and aligning their legislative frameworks with the EU acquis communautaire.

EU-REPARIS has been designed to help and encourage this process of integration. It

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Georgia Accounting and Auditing Report on the Observance of Standards and Codes

A&A ROSC | 2015

The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of Georgia. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC.

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