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.

Continuing Professional Development Programs for Accountants – Implementation Guide

Publication | 2018

This Guide seeks to assist professional accountancy organizations, government agencies, and other regulators involved with the critical responsibility of setting, implementing, and enforcing appropriate requirements in the area of Continuing Professional Development for Accountants and Auditors.

Focus Areas

EU-REPARIS Progress Reports

Report | 2018

The CFRR produces regular reports for its main programs to inform donors, participants and other stakeholders of how the programs are developing. These progress reports summarize the activities carried out under the program and outline how the experience gained will be used to improve the design of the next stages of the program.

Focus Areas

Group Exercise: Agreed-Upon Procedures

Teaching material | 2018

The Agreed-Upon Procedure (AUP) engagement can be used in a variety of circumstances that involve both financial and non-financial information engagements and cover public and private sector entities. More recently, due to the increasing audit thresholds for smaller entities, the AUP engagement may affect the demand of stakeholders seeking alternatives to audit, such as lenders, and because of the flexibility this type of engagement offers, it can be tailored to different circumstances and focused on individual items of financial data.

Focus Areas

Group Exercise: Fraud Risk Assessment

Teaching material | 2018

This group exercise further builds on the facts presented in the practical case study “Orotavia Capital City Municipality”, that is used throughout the Internal Audit Training of Trainers modules and aims to enhance participants knowledge about performing fraud risk assessments by following a structured framework including elements of fraud risk identification, assessment, and response.

Focus Areas

Internal Audit Key Performance Indicators

Publication | 2018

It is important for an Internal Audit function to put in place performance metrics to measure its effectiveness, boost its value proposition and enhance credibility via-a-vis stakeholders. This publication provides insight on performance measurement in the internal audit in public sector context and offers examples of performance measures that can useful for internal audit teams and regulators.

Focus Areas

PULSAR Infrographics

Brochure | 2018

The PULSAR team developed two infographics to support awareness raising activities of PULSAR member countries. The first visual tool focuses on the benefits arising from implementing accruals-based public sector accounting. The second one explains how the promotion of public sector accrual accounting based on international standards and good practice correlates with the twin development goals of the World Bank Group and contributes to development.

Focus Areas

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.

Focus Areas

Roadmap to Public Sector Accounting Reform: Good Practice Template

Publication | 2018

This roadmap template addresses the fundamental questions to be answered in undertaking public sector accounting reforms. It recognizes that reforms are complex and require a multi-layered approach. The roadmap process should be repeated as reform progresses to take account of reform implementation and changing circumstances.

Focus Areas

Toolkit: Public Sector Accounting Education Plan

Publication | 2018

The purpose of this toolkit is to assist countries integrate public sector accounting (PSA) into educational curricula by developing a pathway for the development of PSA professionals that is achievable and appropriate for the needs of individual countries. The toolkit is based on International Education Standards (IES) issued by the International Accounting Education Standards Board (IAESB) which serve as an international benchmark of good practice.

Focus Areas

Accountancy Education: A Collection of Good Practices

Publication | 2017

This publication is a collection of good practices in Accountancy Education, organized on a thematic basis and shared by universities, Professional Accountancy Organizations, and members of the EU-REPARIS Program’s Education Community of Practice (EduCop). It supplements the findings of the Accountancy Education Benchmarking Study conducted by the World Bank Centre for Financial Reporting Reform (CFRR) between March 2015 and May 2016.

Focus Areas