IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v2y2005i1-2p6-18.html
   My bibliography  Save this article

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

Author

Listed:
  • Adolf J.H. Enthoven

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.

Suggested Citation

  • Adolf J.H. Enthoven, 2005. "An international accounting and auditing programme and certification in the Russian language," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 2(1/2), pages 6-18.
    • Handle: RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:6-18
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=6889
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:6-18. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.