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the strategic plan

 

The Commission aims to do everything possible to organize and develop the accounting and auditing profession in the GCC countries and to achieve coordination and integration between the. Statute of the Commission identified a number of key objectives that the Commission is seeking to achieve a. The following are the main objectives and sub-objectives and implementation strategies and program implementation and the estimated costs to achieve the goals.

The first goal of President

"Review and development, preparation and adoption of professional standards and in particular the accounting and auditing standards and a code of conduct and ethics, taking into account international standards and experiences of countries and professional bodies."

Sub-objectives of the purpose of the first president:

Sub-goal 1: definition of the intellectual framework for financial accounting and work on the adoption by the Council and follow-up and response states.
Sub-goal [2]: review and development, preparation and adoption of accounting standards.
Sub-goal [3]: review and development, preparation and adoption of the auditing standards.
Sub-goal [4]: ​​review and development, preparation and adoption of codes of conduct and ethics of the profession.

Implementation of the strategy sub-goals:

It will be implemented in the sub-goals for the first goal of the president through the following strategy: A - commissioned consultant to work on defining and implementing the necessary for the adoption of the GCC countries to the conceptual framework of financial accounting and monitoring its implementation and to respond to inquiries and observations about the intellectual framework procedures.
B - review and development, preparation and adoption of professional standards and rules according to a list prepared approved standards, procedures and mechanisms detailed work prepared by the technical committees of the body (especially the Accounting Standards Committee and the Audit Committee standards), and illustrates the extension (2) stages and proposed steps to set the standard in the accounting or standard review . 3 implementation of the sub-goals of the President's first goal program: / 1/3 Table (3) in paragraph (4) below the timetable for the implementation of the sub-goals and is responsible for the implementation and expected costs to achieve it. I have been in relation to the preparation of the cost to build standards based on the average cost of preparation 3), it has been costed for - 2) and clarify (2 - standard, see Note (2 by determining the average cost of a great standard (standard covers many topics) as well as a small standard (standard It covers topics of limited), and despite the fact that such an estimate is not accurate, it gives an indication of the costs.

The second objective of President

"Development and consolidation of the means of regulating the profession, including the proposal to amend the development and consolidation of systems and the laws and procedures have exercised a license."

Sub-objectives of the goal of the second President

Sub-goal [5]: Work on countries to adopt the draft rules of the common (the Act) to practice the profession of accounting and auditing in the GCC countries.
Sub-goal [6]: to propose new regulations and amendments to unify and coordinate systems and regulations governing the profession and procedures exercised a license.

Implementation of the strategy sub-goals:

It will implement the goals of the sub-goal second president through the following strategies:
A commissioned consultant to work on the extension and activation necessary for the adoption of the GCC countries to draft rules of procedures uniform code of practice the profession of accounting and auditing in the GCC countries, and to propose new regulations and amendments to standardize Ot Harmonization of regulations and the laws of the profession and procedures exercised a license.
B working mechanism that will be adopted to propose new regulations and amendments to unify and coordinate the regulations and laws governing the profession and procedures exercised a license.
Implementation of sub-goals for the second goal of President Program: Table (3) in paragraph (4) below the timetable for the implementation of the sub-goals and is responsible for the implementation and expected costs to achieve them.

The third goal of President

"Establish the necessary rules for fellowship examination certificate and its implementation, including professional and practical and scientific aspects of the accounting and auditing profession."

Sub-objectives of the goal of the third president

Sub-goal [7]: definition of the general rules for testing and follow-up body Fellowship adopted and adoption in the GCC certificate.
Sub-goal [8]: building tests, developed and updated base.
Sub-goal [9]: preparing for tests Fellowship and implementation.

Implementation of sub-goals strategy

It will be implemented in the sub-goals for the third goal of the president through the following strategies:
a . Preparation and implementation of the fellowship certification exam according to the approved regulations, and issued by the examination committee of the procedures and mechanisms for the organization that.
B . Study regulations, rules and procedures for the professional exam fellowship in force in the Gulf Cooperation Council and approved by the Authority certificate and adjusted as required by the need.

Fourth goal of President

"Upgrading professional performance and preparation and implementation of continuing education programs on the level of the profession."

Sub-objectives of the fourth goal of the president:

Sub-goal [10]: definition of the general rules for continuing education and training and follow-up implementation and its application in the GCC countries.
Sub-goal [11]: Preparation of training packages, developed and updated.
Sub-goal [12]: Implementation of continuing education and training programs that will be adopted.

Implementation of sub-goals strategy

It will be implemented in the sub-goals for the fourth goal of the president through the following strategies:
A preparation and implementation of continuing education and training programs according to the approved regulations, and exported to the Committee on Education and Training of the procedures and mechanisms for the organization that.
To study the regulations, rules and procedures for continuing education and training applicable in the GCC programs and accredited professional body and adjusted as required by the need. Implementation of sub-goals for the fourth goal of the program of President
The table shows (3) in paragraph (4) below the timetable for the implementation of the sub-goals and is responsible for implementation to achieve the expected costs. Accounting and Auditing Organisation for the Cooperation Council for the Arab Gulf States

The main objective V

"Putting the right organization for the field of control of the performance of Chartered Accountants and the follow-up and evaluation of professional performance."

Sub-objectives of the fifth goal of the president:

Sub-goal [13]: Definition standards and professional performance monitoring programs, and work on the GCC member states to adopt and to adopt those standards.
Sub-goal [14]: the finalization of the evidence examined accounting firms teams procedures.
Sub-goal [15]: Implementation of performance monitoring programs that will be adopted.

Implementation of the strategy sub-goals:

It will be implemented in the sub-goals for the fifth goal of the president through the following strategies:
A preparation and implementation of performance monitoring programs in accordance with the regulations approved, and issued by the Committee of Professional Performance monitoring of procedures and mechanisms for the organization that.
To study the standards, rules and programs for professional performance in force in the GCC states control programs and approved by the Commission, modify and develop them as required by the need.

The main objective VI, VII and VIII

"Develop and promote research and studies, translation and publishing books, periodicals and bulletins related to accounting and auditing profession Om a connection with them and enrich accounting thought scientifically and professionally," the letter seventh goal of the president on the "coordination between the associations and stakeholders to develop accounting and auditing profession, accountants, practitioners and work to support and develop a", the text of target eighth president on the "unification of the accounting and regulatory terms."

The following sub-goals of the president's goal of VI, VII and VIII:

Sub-goal [16]: The version of the newsletter and developed.
Sub-goal [17]: the completion of the establishment of the Center for Studies and information and develop an action plan, and the development and modernization of the center and plan Om Authority signed the online state-up to the ICT.
Sub-goal [18]: holding seminars, meetings and coordinating tariff.
Sub-goal [19]: Participation in seminars and regional and international meetings.
Sub-goal [20]: communication and cooperation with the professional, scientific and regional and international government agencies.

Implementation of sub-goals strategy

It will be implemented in the sub-goals of the president's goal of sixth, seventh and eighth through the following strategies: commissioning consultants and specialized teams destinations for the implementation of each sub-goal and put the mechanism of action to him and then executed in accordance with the procedures and mechanisms to be adopted for each.

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