The agreement on harmonization of qualification requirements to profession of the accountant, auditor in the countries of Central Asia
of April 27, 2000
The participants of this agreement on behalf of plenipotentiaries of professional and public organizations of accountants and auditors of Central Asia who further are referred to as - the Parties, understanding objective need of effective development of financial accounting and audit for the countries of Central Asia; aiming to stimulate growth of economies of the states of Central Asia through development of accounting profession; understanding importance and need of carrying out mutually acceptable actions for ensuring harmonization of qualification requirements to profession of the accountant, auditor and implementation of international accounting standards and audit, understanding the urgent need of the practical approved steps on development of profession of the accountant and their certification agreed as follows:
Considering that the auditor's profession completely is based on accounting profession, being its upper step, the single approach and single qualification requirements in case of certification of both auditors, and accountants including the program of preparation and certification is necessary.
In case of certification of auditors Qualification requirements on the certifications of auditors approved by authorized body with the appropriate training program in objects are accepted:
+--------------------------------------------------------------------+ ¦ P ¦ ¦ Финансовый учет; ¦ ¦ RI ¦ ¦ ¦ ¦ V ¦ ¦ ¦ ¦ A ¦ ¦ ¦ ¦ TE ¦ ¦ ¦ +--------+--------+--------------------------------------------------¦ ¦ ¦ ¦ Управленческий учет; ¦ +--------+--------+--------------------------------------------------¦ ¦ ¦ ¦ Финансовый менеджмент; ¦ +--------+--------+--------------------------------------------------¦ ¦ ¦
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.