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As part of the Reports on the Observance of Standards and Codes (ROSC) initiative, the World Bank has established a program to assist its member countries in implementing international accounting and auditing standards for strengthening the financial reporting regime. The objectives of this program are two-fold:

  • Analyze comparability of national accounting and auditing standards with international standards, determine the degree with which applicable accounting and auditing standards are complied, and assess strengths and weaknesses of th e institutional framework in supporting high-quality financial reporting.
  • Assist the country in developing and implementing a country action plan for improving institutional capacity with a view to strengthening the country’s corporate financial reporting regime.

The World Bank conducts reviews of accounting and auditing within the ROSC initiative at the invitation of a country. The World Bank utilizes a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC. The tool has four components, which are provided in the templates below. The ROSC team works closely with stakeholders and makes recommendations that can lead to a country action plan. The World Bank publishes the ROSC report on this Website with permission of the country authorities. The published reports are accessible below by country.

  • For an overview of the ROSC Accounting and Auditing Program, please click here.
  • For a report on lessons learned from ROSC A&A reviews, please click here.
  • Please use the contact link to get in touch with the ROSC team about conducting a review in a country or with other questions.

The World Bank has developed a diagnostic tool to support the review. The tool has four components, further information for which is provided below:

To view the PDF Documents, you will need to download Adobe Acrobat Reader.

ROSC Accounting & Auditing modules
Afghanistan
Albania
Also available in Albanian
Armenia
Azerbaijan
Also available in Azeri
arrow Argentina
Also available in Spanish
Bangladesh
arrow Belarus
Also available in Russian
Benin (French)
Bhutan
Brazil
Also available in Portuguese

Bosnia & Herzegovina (2004) | 2010 also available in local language

Botswana (2004)

Bulgaria (2009) | 2002
Also available in Bulgarian

Burkina Faso (English | French)

Burundi (French)
Cambodia
Chile
Also available in Spanish
China
Colombia
arrow

Congo, Democratic Republic of (French | English)

arrow

Congo, Republic of (French | English)

Arrow Cote d'Ivoire
Croatia 2007 English | Croatian
           2002
Czech Republic | 2013 Czech Republic

Dominican Republic
2009 English | Spanish
2004
English | Spanish

Ecuador
Also available in Spanish
El Salvador
Also available in Spanish
Egypt
Estonia
Ethiopia
Gabon
Gambia, The
Georgia
Also available in Georgian
Ghana
Haiti
Also available in French
Honduras
Also available in Spanish
Hungary
India

Indonesia 2005 | 2010

Jamaica
Jordan
Kazakhstan
Also available in Russian, Kazakh
Kenya 2001 | 2010
Korea
Kosovo 2006 | 2012
2012 with draft concordance tables
2012 in Albanian

Kyrgyz Republic
Also available in Russian

arrow Lao PDR
Latvia
Also available in Latvian
Lebanon
triangle Liberia
Lithuania 2008 | 2002
Macedonia
Madagascar (French)
Malaysia
Malawi
arrow Mali
Mauritius 2003 | 2011
Mexico
Moldova | 2013 English | 2013 Romanian
Mongolia
Montenegro
Also available in Montenegrin
Morocco
Also available in French
Mozambique
Nicaragua
Also available in Spanish
bullet Niger
Nigeria 2004 | 2011
OECS Countries
Pakistan
arrow Panama (also available in Spanish)
Paraguay (also available in Spanish)
Peru (also available in Spanish)

Phillippines (2006)
Philippines (2001)

Poland (2005) (also available in Polish)
Poland
(2002)
Romania 2009 | 2003
Rwanda
Senegal (French)
Serbia (2005) (also available in Serbian )
Sierre Leone
Slovakia
Slovenia
Sri Lanka
South Africa | 2013 Accounting and Auditing
arrow Suriname
arrow Swaziland 2012
arrow Tajikistan
Also available in Russian
Tanzania
Thailand
Tunisia
Also available in French
Turkey
Also available in Turkish

Turkmenistan also available in Russian

Uganda

Ukraine (2008) also available in Ukranian | 2003

arrow Uruguay
Also available in Spanish
arrow Uzbekistan
Also available in Russian
arrow West Bank & Gaza
arrow Zambia
arrow Zimbabwe
 
 
  PART I: Review of the Accounting and Auditng Environment [510kb]
  PART II: Review of National Accounting Standards with Reference to the IFRS [245Kb]
  PART III: Review of Actual Compliance iwth IFRS [407Kb]
PART IV: Review of Auditing Standards as Designed and as Practiced [240kb]
     
  Morocco:
From Assessment to Reform
   
Morocco Video (English)
Morocco Video (English captioned)
Morocco Video (French)
Morocco Video (Russian)
Morocco Video (Spanish)