PROFESSIONAL BODIES: GLOBAL PROFILE

PROFESSIONAL BODIES: GLOBAL PROFILES
A In Chartered Accountants' Hall, there is a memorial to past presidents of the Institute of Chartered Accountants in England and Wales (ICAEW). Names 5 such as Waterhouse,Coopers, Peat and Young display the largely British roots ofthe profession. B But these days, the ICAEW and other UK accounting bodies are looking 10 overseas. ' Accountancy is an international business,' says Vernon Soare ofthe ICAEW. 'We are developing to support our members and the firms they work in .' Today, there is 15 much talk of partnerships with local institutes and developing an interna- tional reputation for the qualifications they offer. C Over half of the Association of 20 Chartered Certified Accountants' (ACCA) 122,500 members are registered overseas. ACCA feels that work that helps the standing ofthe profession across the world helps its members, 25 even if it is supporting bodies that will eventually become competitors. II How the text is organised D Both the ICAEW and the Chartered Institute of Management Accountants (CIMA) are working on World Bank 30 projects in Bangladesh to develop professional services to support its economy and businesses. CIMA is studying the accounting profession and the operations of the Institute of 35 Cost and Management Accountants of Bangladesh. E CIMA is also establishing joint ventures with a number of overseas institutes and looking at local language 40 training. 'The main part of our growth strategy is employerled. We listen to them carefully. There has been a huge shift in the finance function. Finance processes are being outsourced [to a 45 variety of countries], so there is an increasing need for common qualifications around the world,' says Robert Jelly, Director of Education at CIMA. F In the UK, the ICAEW has hosted 50 Bangladeshi accountants working towards the Institute's certificate in International Financial Reporting Standards (IFRS). These are the accounting rules now accepted or in the process of being adopted by more than 100 countries.The group includes academics, regulators and government officials. 'They are not simply leaming the technical side, they are learning 60 how to teach it and pass it on,' says Mr Soare. The aim is to develop a stronger accounting profession in the country to help build a stronger economic system. G Another exciting area is Eastern 65 Europe and central Asia. The Institute of Chartered Accountants of Scotland (ICAS) is working in Armenia and Kazakhstan to bring together Russian speakers from acro s the region to 70 help develop the profession and to discuss IFRS. H 'It is a fast-developing part of the world. We have a good reputation in the region due to the development work 75 we have already done there ,' says Anton Colella, Chief Executive of ICAS. 'We want to build strong national institutes. The demands and pressures on the global profession 80 are increasing, particularly in develop- ing nations, where IFRS and international audit standards are proving very challenging.' I But all the institutes insist the UK 85 profession is not looking for world domination. 'There is always going to be a need for local control. You need to understand local customs, to build groups of professionals who have SKl loyalty to each other and to their local profession,' says Neil Wallace, Director of International Services at ICAS. 'Take Kazakhstan. It now has a chamber of auditors, and the profes- 95 sion is developing alongside the economy, something all developing countries need.

Kết quả (Ireland) 1:

COMHLACHTAÍ GHAIRMIÚIL: Próifílí DOMHANDA
A I Halla Cuntasóirí Cairte ', tá cuimhneacháin do uachtaráin atá caite ar an Institiúid na gCuntasóirí Cairte i Sasana agus sa Bhreatain Bheag (ICAEW). Ainmneacha, mar 5 ar nós Waterhouse, Coopers, Móin agus na fréamhacha den chuid is mó na Breataine ofthe ghairm taispeáint Óga. B Ach na laethanta, an ICAEW agus comhlachtaí cuntasaíochta eile sa Ríocht Aontaithe atá á lorg 10 thar lear. 'Is Cuntasaíochta gnó idirnáisiúnta,' arsa Vernon Soare ofthe ICAEW. 'Táimid ag forbairt chun tacú lenár gcomhaltaí agus na gnólachtaí a oibríonn siad i.' Sa lá atá inniu, tá 15 labhairt go leor den comhpháirtíochtaí le hinstitiúidí áitiúla agus cáil idirnáisiúnta do na cáilíochtaí a chuireann siad ar a fhorbairt. C os cionn leath de Chumann na gCuntasóirí Deimhnithe Cairte 20 '(ACCA) 122,500 ball cláraithe thar lear. ACCA Measann an obair go gcuidíonn an seasamh ofthe ghairm thar a chabhraíonn leis an domhan a chomhaltaí, 25 fiú má tá sé ag tacú le comhlachtaí a bheith ina diaidh iomaitheoirí. II Cén chaoi a bhfuil an téacs eagraithe D Tá an ICAEW agus Institiúid Chairte na gCuntasóirí Bainistíochta (CIMA) ag obair ar an Bhainc Dhomhanda 30 tionscadal sa Bhanglaidéis le seirbhísí gairmiúla chun tacú lena eacnamaíocht agus gnólachtaí a fhorbairt. CIMA é ag déanamh staidéir ar an ghairm cuntasaíochta agus oibríochtaí an Institiúid 35 Costas agus Cuntasóirí Bainistíocht Bhanglaidéis. E CIMA Tá bunú chomh mbun comhfhiontar le roinnt institiúidí thar lear agus ag féachaint ar an teanga 40 oiliúint áitiúil. 'Tá an chuid is mó d'ár straitéis fáis employerled. Éistimid leo go cúramach. Tháinig athrú ollmhór ar an bhfeidhm airgeadais. Próisis airgeadais á fhoinsiú allamuigh [le 45 roinnt tíortha], agus mar sin tá méadú ar an éileamh cáilíochtaí coitianta ar fud an domhain, "a deir Robert glóthach, Stiúrthóir Oideachais ag CIMA. F Sa Ríocht Aontaithe, tá an ICAEW óstáil 50 cuntasóirí Bangladeshi ag obair i dtreo deimhniú na hInstitiúide i Caighdeáin Tuairiscithe Airgeadais Idirnáisiúnta (IFRS). Is iad seo na rialacha cuntasaíochta a nglactar anois nó sa á ghlacadh ag níos mó ná 100 Tíortha grúpa Áirítear acadúil, rialtóirí agus oifigigh rialtais. 'Nach bhfuil siad ach leaming an taobh teicniúil, tá siad ag foghlaim 60 conas a mhúineadh agus a chur ar aghaidh,' a deir an tUasal Soare. Is í an aidhm ghairm cuntasaíochta láidre a fhorbairt sa tír chun cuidiú le córas eacnamaíoch níos láidre a thógáil. G Tá réimse eile spreagúil Oirthear 65 Eoraip agus san Áise Láir. Institiúid na gCuntasóirí Cairte na hAlban (ICAS) ag obair san Airméin agus an Chasacstáin cainteoirí na Rúise a thabhairt le chéile ó Acro s an réigiún go 70 cuidiú fhorbairt na gairme agus a phlé IFRS. H 'Is cuid forbairt go tapa ar fud an domhain. Tá dea-cháil ar an réigiún mar gheall ar an obair fhorbartha 75 déanta againn cheana féin ann, 'arsa Anton Colella, Príomhfheidhmeannach ICAS. 'Is mian linn a thógáil institiúidí náisiúnta láidre. Na héilimh agus na brúnna ar an ghairm domhanda 80 ag méadú, go háirithe i fhorbairt náisiúin áirítear, i gcás ina bhfuil IFRS agus caighdeáin iniúchóireachta idirnáisiúnta chruthú an-dúshlánach. ' I Ach go léir na hinstitiúidí seasann nach bhfuil an Ríocht Aontaithe 85 ghairm lorg forlámhas domhan. 'Is ann dul i gcónaí a bheith gá le rialú áitiúil. Ní mór duit a thuiscint custaim áitiúla, do ghrúpaí de dhaoine gairmiúla a bhfuil SKL dílseacht dá chéile agus a n-ghairm áitiúil a thógáil, "arsa Neil Wallace, Stiúrthóir Seirbhísí Idirnáisiúnta ag ICAS. 'Tóg Chasacstáin. Tá sé anois seomra iniúchóirí, agus is é an profes- 95 Síon a fhorbairt in éineacht leis an ngeilleagar, rud is gá gach tír i mbéal forbartha.