Audit

The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of the Kyrgyz Republic. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC. The ROSC A&A report provides recommendations on further enhancement of the institutional framework for corporate financial reporting in the Kyrgyz Republic.

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.