Reforma Estatuaria Contabilidad y Auditoría: Factores Clave Éxito y Desafíos
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Reforma Estatuaria Contabilidad y Auditoría: Factores Clave Éxito y Desafíos
- 1. Reforma Estatuaria para Contabilidad y Auditoría: Experiencias, Desafíos y Factores Clave de Éxito Accountancy & Audit Statutory Reform: Experiences, Challenges and Key Success Factors
- 2. Reforma Estatuaria Contador Publico Regulador Contabilidad Factores Clave de Ley Éxito Experiencias Auditoria Emisor de Normas Desafios
- 3. LÍDERES DE DISCUSIÓN • Henri Fortin, Jefe del Centro para la Reforma de los Informes Financieros, Banco Mundial • Hugo F. Ospina, Presidente, Instituto Nacional de Contadores Públicos (INCP) de Colombia • Bernard Kleiner, Head of the International Development and Partnerhips Directorate CNCC - CSOEC MODERADOR • Sylvia Tsen, Director, Calidad y Relaciones con los Miembros, Federación Internacional de Contadores (IFAC)
Notas del editor
- In many countries, statutory frameworks were found to require significant improvements. Many countries in Latin America and the Caribbean (LAC) are seeking to implement international accounting and auditing standards, and to modernize their accounting profession and corporate financial reporting framework. However, legal reform presents unique challenges, including the need for multiple actors to agree on, or at least accept, an overall statutory framework, and the difficult task for policymakers of balancing the interests of the various stakeholders (users, preparers, accountants and others) in implementing the reforms. In this session, the speakers will discuss obstacles and challenges they faced or have seen in the reform of statutory frameworks. The session will seek to take away lessons learned and success factors. Country representatives from Latin America will share their experience, challenges and success stories. The European experience will also be considered, to explore any lessons learned applicable to LAC countries.
- Henri Fortin, Head, Centre for Financial Reporting Reform, The World BankHugo F. Ospina, President, Instituto Nacional de Contadores Públicos (INCP) of ColombiaRicardo Lopes Cardoso, Professor, Associate Professor, Brazilian School of Public and Business AdministrationBernard Kleiner, Head of the International Developmentand Partnerships Directorate CNCC – CSOEC, France ModeratorSylvia Tsen, Director, Quality and Member Relations, International Federation of Accountants (IFAC)