2nd Working Group Meeting of the South Eastern European Partnership on Accountancy Development: Banja Luka, 5-6 June 2000

The South Eastern European Partnership on Accountancy Development (SEEPAD) met in June 2000 in Banja Luka to discuss professional education, training and certification programmes for accountants and auditors in South Eastern Europe (SEE). The event, organised by the Association of Accountants and Auditors of the Republika Srpska, and sponsored by the OECD and USAID, is part of the South East Compact for Reform, Investment, Integrity and Growth Under the EU Stability Pact - Working Table II.

The objective of this 2nd SEEPAD meeting was to (i) identify the main issues in improving professional education, training and certification programmes; (ii) analyse accreditation system components and compare these to international benchmarks, notably IFAC's International Education Guidelines, the 8th EU Directive and UNCTAD's Guideline on National Requirements for the Qualification of Professional Accountants; and (iii) discuss the role of professional accountancy bodies in accreditation/licensing.

The meeting produced a set of general recommendations that are intended to guide the accounting and/or audit associations and relevant public sector official in developing an appropriate framework for country education, training and certification programmes.

• Agenda
• General Recomendations
• Synthesis note

General Information on the OECD's work with SEEPAD

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Materials

• A Comparison of International Benchmarks on Professional Education, by Mr. Michael Walsh, Director, The Association of Chartered Certified Accountants (ACCA)
• Assessment Checklist, by Mr. Michael Walsh, ACCA
• An Overview of the Main Issues in Professional Training, Education and Certification, Presentation by Mr. Ramon J. de Reyna, Consultant, United Nations Conference on Trade and Development (UNCTAD)
• International Benchmarks on General Education, by Joseph F. Fischl, Program Manager, East-West Management Institute
• The Development of Accountancy Education and Training in South Eastern Europe, by Dr. Gert H.Karreman, Project Director on "The Impact of Globalisation on Accountancy Education", European Institute for Advanced Studies in Management
• Background Paper on Professional Education, Training and Certification Programmes for Accountants and Auditors in the Republic of Albania, Prepared by the Albanian Institute of Authorised Chartered Accountants (IEKA)
• Background Paper on Professional Education, Training and Certification Programmes for Accountants and Auditors in the Federation of Bosnia and Herzegovina, Bosnia and Herzegovina, Prepared by the Association for Public Finance UG "JAFIS"
• Background Paper on Professional Education, Training and Certification Programmes for Accountants and Auditors in Bulgaria, Prepared by the Institute of Certified Public Accountants in Bulgaria
• Background Paper on Professional Education, Training and Certification Programmes for Accountants and Auditors in the Republic of Croatia, Prepared by the Croatian Board of Accounting
• Background Paper on Professional Education, Training and Certification Programmes for Accountants and Auditors in the FY Republic of Macedonia, Prepared by the Association of Accountants, Financial Workers and Auditors of the Republic of Macedonia
• Background Paper on Professional Education, Training and Certification Programmes for Accountants and Auditors in the Republic of Moldova, Prepared by the Association of Professional Accountants and Auditors of Moldova
• Background Paper on Professional Education, Training and Certification Programmes for Accountants and Auditors in the Republika Srpska, Bosnia and Herzegovina, Prepared by the Association of Accountants and Auditors of the Republika Srpska