An international accounting and auditing programme and certification in the Russian language
by Adolf J.H. Enthoven
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 2, No. 1/2, 2005

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.

Online publication date: Wed, 20-Apr-2005

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com