Good Governance in the Public Sector</h1> <article> <h1>Good Governance in the Public Sector</h1> <p>Mon, 17 Jun 2013 00:00:00 -0400</p> <p>IFAC and the Chartered Institute of Public Finance and Accountancy (CIPFA) have issued this Consultation Draft to promote the development of robust governance. The Draft looks to establish a benchmark for good governance in the public sector at both the government and individual public sector entity levels.</p> <p>The Framework is not intended to replace national and sectoral public sector governance codes. Instead, it is designed as a reference document for those who develop and set national governance codes for the public sector when updating and reviewing their own codes. Where codes and guidance do not exist, the Framework provides a shared understanding of what constitutes good governance in the public sector and a powerful stimulus for positive action.</p> <p>This Consultation Draft was developed after an initial review of relevant governance literature and with input from the joint International Reference Group, whose members are listed in the Framework. Public sector representatives and other public sector stakeholders are encouraged to respond to the proposed Framework to help improve its applicability to public sector entities at all levels internationally.</p> </article> <article> <h1>2012 IAASB Annual Report</h1> <p>Fri, 07 Jun 2013 00:00:00 -0400</p> <p>The 2012 annual report highlights the IAASB’s work in the public interest to enhance the quality and consistency of practice throughout the world, and thereby strengthen the public’s confidence in the global auditing and assurance profession. It covers new and enhanced international standards issued by the IAASB during the year, and the board’s progress on its current standard-setting projects and related initiatives. It also summarizes the IAASB’s outreach activities to obtain input on its deliberations and to keep stakeholders informed of its activities. </p> </article> <article> <h1>2013 Handbook of International Public Sector Accounting Pronouncements</h1> <p>Sat, 01 Jun 2013 00:00:00 -0400</p> <p>This Handbook contains the complete set of the International Public Sector Accounting Standards Board’s (IPSASB’s) pronouncements on public sector financial reporting. It also includes Chapters 1–4 of the <em>Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities</em>, which were approved in December 2012 and issued in January 2013.</p> </article> <article> <h1>2013 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements</h1> <p>Sat, 01 Jun 2013 00:00:00 -0400</p> <p>The 2013 <em>Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements</em></p> <p><span>The IAASB handbooks are available in print for US $160.00 (plus shipping & handling). Please order a copy of the Handbook using the Purchase button.</span></p> </article> <article> <h1>2013 Handbook of the Code of Ethics for Professional Accountants</h1> <p>Thu, 30 May 2013 00:00:00 -0400</p> <p><span>The IESBA handbook contains the entire </span><em>Code of Ethics for Professional Accountants</em><span>, effective January 1, 2011. The 2013 edition includes the three final pronouncements published in March 2013 (effective dates in 2014). It replaces the 2012 edition of the IESBA handbook.</span></p> <p>The handbook is available in print for US $60.00 (plus shipping & handling). Order print copies using the Purchase button.</p> </article> <article> <h1>Establishing Governance: A Guide for Professional Accountancy Organizations</h1> <p>Wed, 29 May 2013 00:00:00 -0400</p> <p>A strong and well-governed professional accountancy organization (PAO) produces and sustains a strong accountancy profession that is able to serve the public interest and contribute to economic stability and growth. A successful PAO gains much of its strength from the sense of identity, benefits, and rights that members derive from membership; and from the contributions that individual members and firms make to the PAO in recognition of its public interest perspective. This sense of identity can also encourage compliance with professional and ethics standards as well as other membership requirements set by the PAO.</p> <p><span>This guidance focuses specifically on the key elements of a PAO’s governing structure and operations. The overall governance structure of a PAO should be designed to deliver on its mission and/or vision, and is typically grounded in a solid legal framework, including an accountants’ act or equivalent, a constitution, and relevant bylaws.</span></p> </article> <article> <h1>Policy for Reproducing, or Translating and Reproducing, Publications of the International Federation of Accountants</h1> <p>Tue, 28 May 2013 00:00:00 -0400</p> <p>This policy is mandatory in all circumstances when a party is interested in reproducing or translating any IFAC publication (except for translation of final standards). The first step is to complete a written Permission Request.</p> <p> </p> </article> <article> <h1>Policy for Translating and Reproducing Standards Published by the International Federation of Accountants</h1> <p>Tue, 28 May 2013 00:00:00 -0400</p> <p>This policy outlines the requirements for interested parties that wish to translate and reproduce final standards issued by independent standard-setting boards supported by IFAC. In addition to submitting a written Permission Request, a Translation Proposal must also be submitted.<br /><br /></p> <p> </p> </article> <article> <h1>Evaluating and Improving Internal Control in Organizations</h1> <p>Wed, 24 Apr 2013 00:00:00 -0400</p> <p><span>This Executive Summary of </span><em><a href="https://www.ifac.org/publications-resources/evaluating-and-improving-internal-control-organizations-0">Evaluating and Improving Internal Control in Organizations</a> </em>is <span>part of the International Good Practice Guidance series. The condensed version summarizes the principles and the importance of effective systems of internal control, as well as explains some of the pitfalls that can be avoided.</span></p> <p><span>The executive summary is available for local customization and/or translation. If your organization is interested, please visit the </span><a href="http://www.ifac.org/Translations/">Translations and Permissions</a><span> page for the permission request form.</span></p> </article> <article> <h1>Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports</h1> <p>Wed, 17 Apr 2013 00:00:00 -0400</p> <p>The International Public Sector Accounting Standards Board (IPSASB) has released for comment Conceptual Framework Exposure Draft 4<em>, Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports</em>.</p> <p>This Exposure Draft is related to the project to develop a Conceptual Framework for the general purpose financial reporting of public sector entities. It further develops and modifies the conceptual approach highlighted in the Consultation Paper (CP) published in 2012 and reflects the IPSASB’s consideration of the responses to that document.</p> <p>An <a href="http://www.ifac.org/publications-resources/glance-conceptual-framework-general-purpose-financial-reporting-public-sect-1">At a Glance</a> Publication provides an overview of Conceptual Framework Exposure Draft (ED) 4.</p> </article> </main></body></html>