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ID:41296139
大小:699.50 KB
页数:51页
时间:2019-08-21
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1、CHARTEREDACCOUNTANCYPROFESSIONCHARTERRef:127520/hhINTRODUCTIONINTRODUCTIONHistory–imbalancesEconomicandsocialrequirementstoopenandexpandSAeconomyGovernment’sgrowthstrategyLegislativesupportBusinessrealityCodesofGoodPracticeOPPORTUNITIES&THREATSGrowthIndustrychartersProcurementforcesGovernmentworkPar
2、tnershipsandjointventuresVerificationworkINDUSTRYCHARTERSMaritimeTransport&ServiceForwarding&ClearingInformationCommunication&TechnologyMiningTourismPetroleum&LiquidFuelsFinancialServicesWhyaCharterfortheCharteredAccountancyProfession?3%2%7%88%0%AfricanColouredAsianWhiteUnknownSAICAmembersasatendMay
3、2005accordingtoraceFemaleMale21%79%SAICAMembershipasatendMay2005accordingtogenderBEENEGOTIATINGFORUMSTAKEHOLDERSABASAAcademicsAuditor-GeneralAWCABig4firmsBlackfirmforumC&IFASSETFSBIRBAMediumfirmsNationalTreasurySAICASmallpracticesTraineesfromregionsCONSULTATIONGoodwillCooperationGoodwill&Cooperation
4、ACCOUNTANCYPROFESSIONCHARTERCHARTEREDACCOUNTANCYPROFESSIONCHARTERSECTIONA–BackgroundObjectives,scopeandbackgroundinformationSECTIONB–FrameworkInterpretations,implementationandgovernanceSECTIONC–ScorecardsSECTIOND–ChallengesResponsibilitiesandstrategiesAppendicesVISION‘Togrowthenumberofblackpeopleint
5、hecharteredaccountancyprofessiontoreflectthecountry’spopulationdemographics,toempowerandenablethemtomeaningfullyparticipateinandsustainthegrowthoftheeconomy,therebyadvancingequalopportunityandequitableincomedistribution’OBJECTIVETheoverallobjectiveofthischarteristopromoteeconomicgrowthandtransformat
6、iontoenablemeaningfulparticipationofblackpeoplesoastoincreaseequitableincomedistributionandbringaboutequalopportunities.Inrealterms,andgiventhatourprofessionisthatofcharteredaccountancy,thisobjectiveshouldfindexpressionintheachievementofcharteredaccountancymembershipandsectorcompositionthatreflectst
7、hedemographicsofourcountry.SCOPEAssociationofCertifiedCharteredAccountantsCharteredInstituteofManagementAccountantsInstituteofInternalAuditorsSouthAfricaOTHERSInstituteforPublicFinanceandAuditingCAsec
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