Chamber of Auditors of Poland: Institutional Analysis

This institutional analysis has three main objectives. Firstly, to provide policy options to the Chamber of Auditors of Poland (KIBR) on the areas remarked on and raised in previous analytical reports, notably the Accounting & Auditing (Update) ROSC report of December 2013. Secondly, to provide policy options to KIBR on the areas that it is specifically considering. And thirdly, to assess KIBR’s performance against matters suggested by IFAC as important in the establishment and development of a professional accountancy body.

Smaller Audits: Challenges and Insights

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.

PULSAR Joint Education and Financial Reporting Communities of Practice 6th Workshop

The Public Sector Accounting and Reporting (PULSAR) Program held a joint workshop on December 1, 2022, for members of its Communities of Practice: on Financial Reporting (FinCoP) and Education (EduCoP). The EduCop was also joined by the members of The Strengthening Auditing and Reporting in Countries of the Eastern Partnership (STAREP) Program. The workshop was organized by the World Bank Centre for Financial Reporting Reform (CFRR) as part of events marking 15 years of CFRR activities.

PULSAR Smart Interactive Talk “Pathways to Accrual: Insights and Lessons Learned"

Pathways to Accrual is a tool, developed by the IPSAS Board, which intends to assist public sector entities, including national, regional, and local governments, and related governmental entities and international governmental organizations wishing to report on the accrual basis of accounting. It is primarily intended to assist public sector entities transitioning from cash to the accrual basis of accounting, and it may also be useful for entities currently reporting on an accrual basis and considering the adoption of IPSAS.

PULSAR Smart Interactive Talk "International Public Sector Financial Accountability Index: Challenges and Trends of PSA"

Accrual accounting reporting, which means recording the economic substance of transactions when they occur regardless of the occurrence of their respective cash settlement, is fundamental to good decision making, transparency and accountability.