Corporate governance principles

Disclosure and Accounting Reform

 

Financial disclosure, accounting and audit reform is at the centre of financial market development. Disclosure is one of the key underpinnings of good corporate governance, accounting provides the financial information required for businesses to operate in a market environment and audit serves to attest the reliability of a company's financial statement.

Strong demand has been raised by the nascent accountancy profession itself to take on more responsibility over the reform process. Reform initiatives could benefit greatly from closer and more structured co-operation. Strong and sustainable partnerships between the public and private sectors on the one hand and the international community on the other will ultimately lead to true reform

OECD work on Disclosure and Accounting Reform focused on the creation of two regional fora for the nascent accountancy associations:

Following the successful constitution of these bodies in 2002, the OECD is no longer directly involved in the work of the two organisations.

 

 

 

Countries list

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