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ProgramA&A ROSCAccounting and Auditing Reforms in Public Oversight and Quality AssuranceCapacity Building for Effective Audit Oversight under the IDF Grant Funded by the World Bank CAPSAPCFREPCorporate Governance and Ownership of SOEsEAASUREEnhancing Financial Reporting and Auditing in the Banking SectorEQ-FINREPEU-REPARISFASEFRTAPIA TOTJERPKAREPProject to Enhance Corporate Financial Reporting: Country Strategy and Action PlanPULSARPULSAR-1REPARISREPARIS for SMEsSouth-South Corporate Financial Reporting Exchange ProgramSouth-South Curricula Improvement Exchange ProgramSQARPSTAR-CFRSTAREPSupport to the Reform of SOEs in the Republic of Moldova The Advanced Program in Accounting and Auditing Regulation

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Focus AreaAccountability and Governance of State-Owned EnterprisesAccounting and Advisory for SMEsAccounting and Auditing EducationAudit Oversight and Quality AssuranceFinancial Sector Governance and AccountabilityPublic Sector Accounting and AuditingSustainability ReportingThe Accounting Profession and Professional Bodies

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CountryAlbaniaArmeniaAzerbaijanBelarusBosnia and HerzegovinaBrunei BulgariaBurkina FasoCambodiaCote d'IvoireCroatiaCzech RepublicEstoniaGeorgiaKazakhstanKosovoKyrgyz RepublicLaosLatviaMoldovaMontenegroMoroccoMyanmarNorth MacedoniaPhilippinesPolandRomaniaSenegalSerbiaSloveniaTajikistanThailandTunisiaTurkeyUkraineUzbekistanVietnam

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TagsAcademy of Economic Studies of Moldova (ASEM)Access to financeAccountabilityAccountability of SOEsAccountable institutionsAccountancy education benchmarkingAccountancy servicesAccounting and auditing regulatory frameworksAccounting and auditing standardsAccounting educationAccounting education developmentAccounting education profilingAccounting education reformAccounting for sustainabilityAccounting lawAccounting professionAccounting reformAccounting regulationAccounting systemsAccounting technicianAccreditationAccrual based accountingAccrual budgetingAgreed Upon Procedures (AUP)Artificial Intelligence (AI)ASEANAsia and the PacificAssociation of Certified Chartered Accountants (ACCA)AuditAudit committeeAudit educationAudit lawAudit oversightAudit oversight bodies (AOBs)Audit planningAudit professionAudit public oversightAudit qualityAudit quality assuranceAudit quality assurance systemsAudit quality reviewAudit reformAudit regulationAudit servicesAudit trainingAudit training of trainersAuditing standardsBalance sheetBank regulatorsBanking supervisionBenchmarkingBenchmarking toolBest Annual Report and Transparency Award (BARTA)Business RegisterCapacity buildingCash statementCertified Public Accountants (CPAs)Chart of accountsChartered Institute of Public Finance and Accountancy (CIPFA)ClimateClimate changeClimate RiskCommunity of Practice (CoP)ConsistencyConsolidated financial statementsContinuing Professional Development (CPD)Corporate financial reportingCorporate financial reporting reformCorporate governanceCorporate governance of SOEsCorporate sector accountingCorporate social responsibilityCorporate Sustainability Reporting Directive (CSRD)COVID-19Data analyticsDebtDebt managementDebt restructuringDebt sustainabilityDebt transparencyDebt vulnerabilitiesDigital capabilityDigital innovationDigital technologiesDouble materiality principleEastern PartnershipEducation and capacity developmentEducation qualityEnvironmental, social, and governance (ESG)EPSAS Public Sector Accounting Standards (EPSAS)EthicsEthics and technologyEU Accounting Directive EU accounting regimeEU Artificial Intelligence ActEU audit reformEU audit regimeEU standardsEU Statutory Audit DirectiveEurope and Central AsiaEuropean Bank for Reconstruction and Development (EBRD)European Financial Reporting Advisory Group (EFRAG)European Sustainability Reporting Standards (ESRS)European Union’s Auditing DirectiveEU acquis communautaireeXtensible Business Reporting Language (XBRL)External auditorsFinanced emissionsFinancial accountabilityFinancial InstrumentsFinancial legislationFinancial literacyFinancial managementFinancial monitoringFinancial reportingFinancial reporting reformFinancial reporting standardsFinancial riskFinancial stabilityFinancial Stability Board (FSB)Financial statementsFinancial supervisorsFiscal interventionsFiscal transparencyFixed asset managementFraud investigationFraud preventionGap assessmentGlobal accountancy organizationsGood governanceGood international practicesGovernment accountabilityGovernment Finance Statistics (GFS)GovTechGreen BudgetingHigh indebtednessIDF GrantIESBA Code of EthicsIFIAR Core PrinciplesIFRS applicationIFRS for SMEsIncentivesIndependent Fiscal Institution (IFI)Independent oversightIndustry-specific disclosuresInformation and communications technologies (ICT)Initial Professional Development (IPD)Institute of Internal Auditors (IIA)Institutional frameworkInstitutional strengtheningInsurance ContractsIntegrityIntergrated reportingInternal auditInternal audit planningInternal audit training Internal controlsInternational Accounting Education Standards Board (IAESB)International Accounting Standards (IAS)International Accounting Standards Board (IASB)International Auditing and Assurance Standards Board (IAASB)International Development Fund (IDF)International Education Standards (IES)International Ethics Standards Board for Accountants (IESBA)International Federation of Accountants (IFAC)International Financial Reporting Standard (IFRS)International Forum of Independent Audit Regulators (IFIAR)International Forum of Independent Audit Regulators (IFIAR)International principlesInternational Professional Practices Framework (IPPF)International Public Sector Accounting Standards (IPSAS)International Public Sector Accounting Standards Board (IPSASB)International standardsInternational Standards for the Professional Practice of Internal Auditing (ISPPIA)International Standards on Auditing (ISA)International Standards on Quality Management (ISQMs)International Standards on Sustainability Assurance (ISSA)International Sustainability StandardsInternational Sustainability Standards Board (ISSB)Investment climateKey Performance Indicators (KPIs)Knowledge servicesLatin America and the CaribbeanLess Complex Entities (LCE)Management reportsNon-audit servicesNon-Compliance with Laws and Regulations (NOCLAR)Non-financial reportingNon-PIEs (Public Interest Entities)Non-technical reform driversOversight assuranceOversight of financial reportingPartnership for Carbon Accounting Financials (PCAF)Performance indicatorsPolicy advicePractice transformationPre-Accession Assistance (IPA)Private equityProfessional accountants (PA)Professional accounting developmentProfessional accounting organizations (PAOs)ProfilingPSA educationPSA education benchmarkingPSA reformsPublic accountability of SOEsPublic auditPublic Expenditure and Financial Accountability (PEFA)Public financial managementPublic Interest Entities (PIEs)Public Investment Management (PIM)Public oversightPublic oversight bodiesPublic Sector Accounting (PSA)Public sector accounting reformPublic sector financial reportingPublic sector internal auditingPublic supervisionQualificationsQuality assuranceQuality Management StandardsReform driversRegional dialogueRegional integrationRegulationRegulatorsRegulatory adoptionReliabilityRiskSenior Officials’ Workshop (SOW)Shared prosperitySmall and Medium-sized Audit Practices (SMPs)Small and Medium-sized Enterprises (SMEs) SME and microbusinessesSOE governanceSOE oversightSOE performance monitoringSOE reformSouth CaucasusSouth East EuropeState-owned enterprises (SOEs)Statutory auditStrengthening PAOsSustainabilitySustainability Accounting Standards Board (SASB)Sustainability assuranceSustainability reportingSustainability servicesSustainable developmentTax accountingTaxonomy regulationTechnologyTraining of trainersTransparencyTransparent debt managementTransparent debt reportingVoluntary Sustainability Reporting Standard for Small and Medium-sized Enterprises (VSME)Western Balkans

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Event | December 9, 2025 - December 10, 2025 | Tirana, Albania

The fourth Forum of Public Oversight Bodies (POB Forum)

A&A ROSC | November 23, 2025

Tajikistan Accounting and Auditing Report on the Observance of Standards and Code