Title: An international accounting and auditing programme and certification in the Russian language

Authors: Adolf J.H. Enthoven

Addresses: School of Management, The University of Texas at Dallas, 2601 N. Floyd Road, Richardson, TX 75080, USA

Abstract: In the former Soviet Union (FSU), no independent professional certification of accountants and auditors existed. With the change towards a market economy, there has been an ongoing evaluation within the FSU countries regarding the need for a (Russian language) professional certification of accountants and auditors. To this extent in 2001, the International Council of Certified Accountants and Auditors (ICCAA) was formed. It is a federation of regional professional accountancy associations whose working language is Russian and whose goal is to attain the highest possible level of professionalism in its membership. The 13 founding accounting and auditing associations from Russia, Central Asia, and Ukraine agreed to adopt and mutually recognise a Russian Language Certified International Professional Accountant (CIPA) educational qualification requirement, exams, and certification. Its programme is fully compliant with IFAC, IASB/IFRS, and UNCTAD/ISAR concepts and norms, and should fill a major gap in the convergence of the former Soviet system with the international accounting and auditing system and standards.

Keywords: International Council of Certified Accountants and Auditors; ICCAA; Russian language; professional accountancy certification; auditors certification; accounting associations; CIS; Commonwealth of Independent States; former Soviet Union; rigid training programme; international recognition; accounting standards; accounting education; accounting training; accounting qualifications; Russia; Central Asia; Ukraine.

DOI: 10.1504/IJAAPE.2005.006889

International Journal of Accounting, Auditing and Performance Evaluation, 2005 Vol.2 No.1/2, pp.6 - 18

Published online: 20 Apr 2005 *

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