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By E Schragenheim

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If the accountancy profession is to develop in Sierra Leone it needs to be strengthened. Adequate staffing is a necessary step for the Institute to become an effective organization for its members and students, but the Institute lacks the finances to provide this. The Institute needs donor assistance. Without it, it is unlikely that the profession will develop. " Donor-funded capacity building projects have stressed the pre-qualification element of accounting and auditing training. In an effort to increase the number of qualified personnel, emphasis has been placed on establishing and strengthening national accounting bodies to set examinations, strengthening existing educational institutions to improve the quality of accounting education, and establishing purpose-built centers of accounting excellence.

Youngs and R. Midgeley (ACCA) who provided details of their review schemes; A. Dadd (PW), P. Dean (UN DDSMS), and J. Gruner (IFAC) who provided especially helpful comments; P. L. Utouh and D. Malonga (NBAA) who provided generous support for the pilot review in Tanzania. Page ix Abbreviations ABWA Association of Accountancy Bodies in West Africa ACCA Chartered Association of Certified Accountants ACPS Association des Comptables Professionnels du Sénégal AICPA American Institute of Certified Public Accountants ARC Audit Registration Committee ASB Accounting Standards Board ASCPA Australian Society of Certified Practising Accountants C&AG Controller and Auditor General CART Committee Appointed Review Team CGAA Certified General Accountants Association CICA Canadian Institute of Chartered Accountants CPA Certified Public Accountant CPD Continuing Professional Development DPMT Department of Personnel and Management Training DTI Department of Trade and Industry EC European Community ECSAFA Eastern Central and Southern Africa Federation of Accountants FAP Financial Accountability Program FIDEF Fédération Internationale des Experts Comptables HKSA Hong Kong Society of Accountants IASC International Accounting Standards Committee ICAEW Institute of Chartered Accountants in England and Wales ICAA Institute of Chartered Accountants in Australia ICAI Institute of Chartered Accountants in Ireland ICAO Institute of Chartered Accountants of Ontario IDA I nternational Development Association IFAC International Federation of Accountants INTOSAI International Organization of Supreme Audit Institutions IPAM Institute of Public Administration and Management ISA International Standard on Auditing JMU Joint Monitoring Unit MAB Malawi Accountants Board NBAA National Board of Accountants and Auditors NZSA New Zealand Society of Accountants OCAG Office of the Controller and Auditor General ODA Overseas Development Administration OIG Office of the Inspector General ONEEAS Ordre National des Experts et Evaluaterus du Senegal PAEC Public Accountants Examinations Council PCPS Private Companies Practice Section QRP Quality Review Program RAB Report Acceptance Body RPB Recognized Professional Body RSB Recognized Supervisory Body Page x SAICA South African Institute of Chartered Accountants SEC Securities Exchange Commission SECPS SEC Practice Sect3on SOCAM Society of Accountants in Malawi SSA Sub-Saharan Africa TAC Tanzania Audit Corporation UNDP United Nations Development Programme Page xi Abstract This paper describes the status of accounting and auditing in Sub-Saharan Africa (SSA), and the importance of having an auditing profession which is seen to maintain the highest standards.

An important element of governance is transparency in financial accountability and management of resources. Strengthening governmental capability to manage its financial affairs will contribute to improved governance. Quality Review Schemes The concept of review of auditors first arose in the 1960s and 1970s in the United States when there was widespread scrutiny of the auditing profession. In 1969, the American Institute of Certified Public Accountants (AICPA) recommended that a scheme be set up to provide auditing firms with an opportunity to have objective cross-reviews of their auditing work.

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