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1、ACCOUNTANCYFUTURESRe-assessingthevalueofcorporatereportingContentsForeword3Summary4Introduction6Findings8Conclusion12ABOUTACCAACCA(theAssociationofCharteredCertifiedAccountants)istheglobalbodyforprofessionalaccountants.Weaimtoofferbusiness-relevant,first-choicequalificationstopeopleofa
2、pplication,abilityandambitionaroundtheworldwhoseekarewardingcareerinaccountancy,financeandmanagement.Foundedin1904,ACCAhasconsistentlyhelduniquecorevalues:opportunity,diversity,innovation,integrityandaccountability.Webelievethataccountantsbringvaluetoeconomiesatallstagesoftheirdevelopm
3、ent.Weseektodevelopcapacityintheprofessionandencouragetheadoptionofglobalstandards.Ourvaluesarealignedtotheneedsofemployersinallsectorsandweensurethat,throughourqualifications,weprepareaccountantsforbusiness.Weseektoopenuptheprofessiontopeopleofallbackgroundsandremoveartificialbarriers
4、,innovatingourqualificationsandtheirdeliverytomeetthediverseneedsoftraineeprofessionalsandtheiremployers.Wesupportour147,000membersand424,000studentsin170countries,helpingthemtodevelopsuccessfulcareersinaccountingandbusiness,basedontheskillsrequiredbyemployers.Weworkthroughanetworkof83
5、officesandcentresandmorethan8,000ApprovedEmployersworldwide,whoprovidehighstandardsofemployeelearninganddevelopment.Throughourpublicinterestremit,wepromoteappropriateregulationofaccountingandconductrelevantresearchtoensureaccountancycontinuestogrowinreputationandinfluence.ABOUTACCOUnTA
6、nCyFUTUresTheeconomic,politicalandenvironmentalclimatehasexposedshortcomingsinthewaypublicpolicyandregulationhavedevelopedinareassuchasfinancialregulation,financialreporting,corporatetransparency,climatechangeandassuranceprovision.Inresponsetothechallengespresentedtotheaccountancyprofe
7、ssionbythisnewbusinessenvironment,ACCA’sAccountancyFuturesprogrammehasfourareasoffocus–accesstofinance,auditandsociety,environmentalaccounting,andcorporatereporting.Throughresearch,commentandeventsACCAwillcontributetotheforwardagendaoftheinternationalprofession,businessandsocietyatla
