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Dec 29 at 1:31 PM

	December 29, 2015
	Latest Viewpoint The Year in Review: A Look Back at Viewpoints from 2015 by Eli R. Khazzam, Editor-in-Chief, IFAC Global Knowledge Gateway For the accountancy profession, 2015 was a forward-looking year. The need to attract and develop new talent, embrace rapidly changing technological trends, and demonstrate how the accountancy profession is playing a wider role in society were among the key themes we saw in our bi-weekly Viewpoint features. By and large, the profession is redefining itself in many different ways, and this was reflected in the views of our contributors, experts and leaders in their fields, who illustrated the message that change should be seen in light of the opportunities it presents. In this feature, we will take a look back at what we read on the front pages of the Gateway in 2015.		WHAT'S IN THIS ISSUE Audit & Assurance Business Reporting Ethics Finance Leadership & Development Islamic Finance Performance & Financial Management Practice Management Risk Management & Internal Control Sustainability
	Audit & Assurance
	1. Resources | View All Audit of Banks: Five Years On Report | Institute of Chartered Accountants in England and Wales Clarified Auditing Standards: Modifications of Audit Reports and Emphasis-of-Matter Paragraphs Article | Accounting Web CAQ "Profession in Focus," Episode 14 Video | Center for Audit Quality How Big Data and Analytics Are Transforming the Audit Article | Fei Daily EU Audit & Independence Reform—Things to Know and Consider Guidance | Audit Conduct The Journey: Assuring All of the Annual Report? Report | Institute of Chartered Accountants in England and Wales Audit Insights: Cyber Security Report | Institute of Chartered Accountants in England and Wales CAQ "Profession in Focus," Episode 13 Video | Center for Audit Quality 2. News | View All FRC Issues Draft Plan and Budget for 2016/17 December 22, 2015 | Financial Reporting Council Rise of the Real Time Audit December 18, 2015 | Accounting Web A Gathering Storm: An Analysis of Audit Committee Reporting December 17, 2015 | BDO IAESB Publishes Guidance for Standard on Professional Competence for Audit Engagement Partners December 16, 2015 | International Accounting Education Standards Board CAQ and AAA Auditing Section Seek Proposals for Access to Audit Personnel Program December 15, 2015 | Center for Audit Quality Auditing Third Party Election Advertising for Federal Candidates December 15, 2015 | CPA Canada PCAOB Approves Rule for Naming Audit Engagement Partner December 15, 2015 | Journal of Accountancy AICPA Proposes New Compilation Standards December 14, 2015 | Accounting Today PwC Appointed as Auditor to Probe Vatican Finances December 10, 2015 | Accountancy Age The Enhanced Auditor Report ‘Sea Change’–Delivering Relevancy through Transparency December 10, 2015 | In the Black Proud to Be an Auditor December 9, 2015 | Chartered Accountants Australia and New Zealand Closing the ‘Cyber Gap’–Audit Insights December 7, 2015 | Institute of Chartered Accountants in England and Wales Audit Quality, Firm Independence, and the Firm Business Model December 7, 2015 | Public Company Accounting Oversight Board Audit Quality and Transparency Key to Audit Firm Governance Code’s Provisions December 7, 2015 | Financial Reporting Council
	Business Reporting
	1. Resources | View All SME Accounting Requirements: Basing Policy on Evidence Report | Institute of Chartered Accountants in England and Wales Audit of Banks: Five Years On Report | Institute of Chartered Accountants in England and Wales Special Feature: Integrated Reporting Article | AccountancySA 2. News | View All US Issues Country-by-Country Reporting Requirements December 22, 2015 | CGMA Magazine EFRAG TEG Appointments and Reappointments December 21, 2015 | IAS Plus FEE Comments on Priorities for IASB in 2015 Agenda Consultation December 21, 2015 | Fédération des Experts-comptables Européens – Federation of European Accountants How the Global Reporting Initiative Is Moving CSR Forward in Kenya December 18, 2015 | Triple Pundit Call for Papers: Third IASB Research Forum December 18, 2015 | IAS Plus IASB Postpones Accounting Changes for Associates and Joint Ventures December 18, 2015 | Accountancy Age FEE Issues Views on the Role of Practitioners in Providing Assurance on Disclosure of Non-Financial Information December 17, 2015 | Fédération des Experts-comptables Européens – Federation of European Accountants IFRS: 2015 and Beyond December 10, 2015 | IFRS Foundation Future of Financial Reporting in Spotlight December 10, 2015 | ICAS Hans Hoogervorst Discusses IASB Developments December 10, 2015 | IAS Plus SEC Discussing Supplementary IFRS Option for US Issuers December 10, 2015 | Journal of Accountancy High-Quality Financial Reporting Is a Growing Challenge December 9, 2015 | Accounting Today IPSASB Establishes Advisory Body December 9, 2015 | IAS Plus Stephanie Hime on Natural and Social Accounting December 4, 2015 | The Accountant Saudi Arabia to Require Use of IFRS Standards in 2017 and IFRS for SMEs in 2018 December 4, 2015 | IFRS Foundation
	Ethics
	1. Resources | View All EU Audit & Independence Reform—Things to Know and Consider Guidance | Audit Conduct 2. News | View All Accountants Afraid to Blow the Whistle, Claims New Research December 23, 2015 | Accountants Daily Dutch Order Audit and Ethical Investigation into Bribery Claims December 22, 2015 | Reuters Unethical Practices Alive and Well in Accounting Profession, Report Finds December 22, 2015 | Accounting Web Being Good Is Good for Business December 21, 2015 | Business Standard Rise of the Real Time Audit December 18, 2015 | Accounting Web Socially Responsible Companies Pay Lower Taxes December 16, 2015 | CFO.com Lack of ‘Trust’ Is Holding Back Economic Integration in South East Asia, Say Chartered Accountants December 16, 2015 | Chartered Accountants Worldwide EP Spells Out Legal Steps to Fight Aggressive Corporate Tax Planning and Evasion December 16, 2015 | European Parliament Kibaki: Accountants Can Help Fight Corruption December 15, 2015 | Daily Nation The Business of Making a Better World December 14, 2015 | Inquirer.net Giving Corporate Holiday Gifts without the Bribery Risk December 9, 2015 | CGMA Magazine The Age of the Whistleblower December 7, 2015 | The Economist
	Finance Leadership & Development
	1. Discussion | Why Attend the Digital CPA Conference? An Interview with Barry Melancon, President and CEO, American Institute of CPAs  In only a few years, the American Institute of CPAs’ Digital CPA conference has established itself as an event with something for accountants of all stripes, and a community that exists even after the last session ends. 2. Resources | View All The Renaissance CFO Article | Forbes 3. News | View All More Than Three in Four Professionals Strike Successful Work-Life Balance, Study Finds December 22, 2015 | Accounting Today Being 'Mr. NKF' Strengthened My Faith: Gerard Ee December 19, 2015 | Channel News Asia Eight Talent Arena Trends for 2016 December 17, 2015 | CFO.com Many Ages of the Accountant: Forties December 17, 2015 | Economia CFOs Share Their 10 Most Valuable Contributions to Company Strategy December 16, 2015 | Business Insider Lack of ‘Trust’ Is Holding Back Economic Integration in South East Asia, Say Chartered Accountants December 16, 2015 | Chartered Accountants Worldwide Finance and Accounting in the Digital Age December 16, 2015 | The Future of Finance Blog Strong Turnaround Leads CFO to the CEO Chair December 16, 2015 | CFO.com IAESB Publishes Guidance for Standard on Professional Competence for Audit Engagement Partners December 16, 2015 | International Accounting Education Standards Board Accountants Expect £4bn Bonus Pot December 16, 2015 | Economia Why (and How) You Should Be A Data-Driven CFO December 15, 2015 | Forbes Understanding Ambition: Attracting the New Generation of Financial Talent December 9, 2015 | Institute of Chartered Accountants in England and Wales Metric of the Month: How Finance People Spend Their Time December 4, 2015 | CFO.com
	Islamic Finance
	1. Resources | View All Can Islamic and Conventional Financing Co-Exist? Article | Lexicology Takaful: Islamic Insurance Video | Marifa Academy 2. News | View All Searches for Islamic Finance Products on the Rise in the Middle East December 22, 2015 | Zawya Gearing up for a Promising 2016 after a Challenging Year for Islamic Finance December 22, 2015 | Islamic Finance News Meethaq Shari’a Board Reviews Growth Strategy December 21, 2015 | CPI Financial DIB Records Success at the Islamic Business & Finance Awards 2015 December 21, 2015 | CPI Financial How Plummeting Prices Are Spurring Reform in Oil Producing Countries December 21, 2015 | The Conversation Sukuk Issuance Slows Sharply on Cheap Crude December 17, 2015 | Nikkei Islamic Body Goes Global to Fill Void in Specialty Skills December 15, 2015 | Gulf Times AOSSG Points Out Specific Aspects of Islamic Financial Reporting in Connection with the Conceptual Framework December 9, 2015 | IAS Plus
	Performance & Financial Management
	1. Discussion | What Can You Gain from the AICPA’s Digital CPA Conference? Erik Asgeirsson, President and CEO of CPAcom, discusses the value of the AICPA’s Digital CPA conference and what attendees gain. 2. Discussion | Technologies and Trends at Digital CPA 2015: An IFAC Gateway Review The Gateway Team reviews Digital CPA 2015, looking at the speakers, products, and big ideas. 3. Resources | View All Cost Transformation Model Guidance | Chartered Global Management Accountant The Role of Finance in Cost Management Report | KPMG The Data Revolution Report | The Future Today 4. News | View All Integrating Data Analytics into Everyday Accounting December 17, 2015 | Rutgers Tech the Most Important Factor for Business Growth in 2016 December 17, 2015 | FreshBusinessThinking.com Finance and Accounting in the Digital Age December 16, 2015 | The Future of Finance Blog Financial Management and Accounting Support for SMEs December 16, 2015 | Entrepreneur Why (and How) You Should Be A Data-Driven CFO December 15, 2015 | Forbes Rapid Rise of Peer-to-Peer Finance in China Hold Lessons for the World, Says ACCA Report December 10, 2015 | Association of Chartered Certified Accountants Kiva Turns to Another Economy in Need of Investment: America’s December 9, 2015 | The Atlantic Predictive Analytics Prevent Crime December 9, 2015 | Burrus Research Eight Tech Trends to Watch in 2016 December 8, 2015 | Harvard Business Review Strategies: Six Steps to Seizing Success December 8, 2015 | USA Today Alternative Finance Industry Report 2015 December 7, 2015 | Intelligent Partnership Hyperactive, Yet Passive December 5, 2015 | The Economist Tools to Tackle Predictive Analytics and Big Data | Chartered Accountants Australia and New Zealand
	Practice Management
	1. Discussion | Technologies and Trends at Digital CPA 2015: An IFAC Gateway Review The Gateway Team reviews Digital CPA 2015, looking at the speakers, products, and big ideas. 2. Resources | View All What Your Clients Need Now Video | Accounting Today Workflow: The Foundation of Today's Emerging Firms Document | CPA.com Seven Habits of Highly Successful Firms Book | CPA.com Advancing Innovation Book | Institute of Management Accountants Get Set for Networking Article | American Institute of CPAs Investigating the Way Accountants Price Article | Accounting Web Getting Clients on Board Video | Accounting Today The Data Revolution Report | The Future Today Innovation in Public Accounting Survey Report | CPA.com Pricing on Purpose: How to Implement Value Pricing in Your Firm, Part III Article | Institute of Chartered Accountants in England and Wales CAQ "Profession in Focus," Episode 13 Video | Center for Audit Quality Generational Viewpoints Article | Accounting Today Heading Off into the Sunset? Avoid These Five Retirement Pitfalls Article | Journal of Accountancy 3. News | View All Empowering Asia's Small & Medium Business Hub: CA Sri Lanka–SAFA–IFAC SMP Regional Forum December 29, 2015 | Institute of Chartered Accountants Sri Lanka, South Asian Federation of Accountants, IFAC Evolving Profession Demands New Skills, Says PwC December 21, 2015 | Public Accountant Art of Accounting: Accounting Firm Business Model December 21, 2015 | Accounting Today Meet the 2015 Best Small Firms to Work For December 18, 2015 | Accounting Today Four Benefits of Finding the Right Niche December 17, 2015 | AICPA Insights Ernst & Young Allies with SAS Institute on Data Analytics December 16, 2015 | Accounting Today The Rise in Accountancy Mergers December 15, 2015 | Economia HMRC Turns to Aggressive Tactics to Target Accountants December 14, 2015 | Economia How to Achieve Your Firm’s Best Busy Season Ever December 11, 2015 | Accounting Today Understanding Ambition: Attracting the New Generation of Financial Talent December 9, 2015 | Institute of Chartered Accountants in England and Wales CPA Firms Place New Services Atop Innovation Priority List December 9, 2015 | Journal of Accountancy CPA Firms List Top Innovation Priority: New Services to Aid Clients, CPA.com Survey Finds December 8, 2015 | CPA.com Cloud Services Are Driving Growth at Accounting Firms December 8, 2015 | CPA Practice Advisor Predicting the Future for CPAs: 2016 and Beyond December 4, 2015 | Maryland Association of Certified Public Accountants
	Risk Management & Internal Control
	1. Resources | View All Chief Security Officers Guide Board Members through Cyber Threats Video | Boardroom Resources, LLC Cybersecurity and the Role of Internal Audit: An Urgent Call to Action Report | Deloitte A Global Look at IT Audit Best Practices Survey | ISACA RiskStudio Podcast | Risk Spotlight A Deeper Look at the Financial Impact of Cyber Attacks Article | Fei Daily The Changing Face of Strategic Crisis Management Report | Organisation for Economic Co-operation and Development 2. News | View All More CFOs Being Tasked with Cyber-Security December 21, 2015 | Accounting Today COSO Announces Internal Control Certificate Program December 16, 2015 | Committee of Sponsoring Organizations of the Treadway Commission Hacking Is the Biggest Threat to British Business December 14, 2015 | The Telegraph Predictive Analytics Prevent Crime December 9, 2015 | Burrus Research Cyberattack Is 'Main Threat' to UK Banks December 8, 2015 | Sky News When Is a Cybersecurity Incident Material? December 8, 2015 | Audit Analytics Security Experts Hit Jackpot Amid Rising Tide of Cybercrime December 8, 2015 | The Times
	Sustainability
	1. Resources | View All Sustainability: The Role of Accountants Report | Institute of Chartered Accountants in England and Wales CILEA Translated International Studies Guidance | CILEA Case Study Details Canadian Insurer’s Climate Change Strategy Case Study | CPA Canada Is It Really Possible to Make a Business Plan for Zero Carbon? Four Practical Tools that Corporates Are Using to Create a Road Map to 2050 Article | Carbon Trust Market Reaction to Mandatory Nonfinancial Disclosure Document | Social Science Research Network 2. News | View All Socially Responsible Companies Pay Lower Taxes December 16, 2015 | CFO.com Green Light December 16, 2015 | The Economist Paris Climate Change Deal Too Weak to Help Poor, Critics Warn December 16, 2015 | The Guardian Backstage at COP21–Why Business Support for a Climate Deal Is on the Up December 15, 2015 | The Conversation Five Things You Need to Know about the Paris Climate Deal December 14, 2015 | The Conversation BIAC Welcomes COP21 Outcomes and Calls for Dynamic Role for the OECD December 14, 2015 | BIAC COP21 Deal Is an Opportunity for Business to Thrive December 14, 2015 | Climate Disclosure Standards Board How Accounting Can Help Build a Sustainable Economy December 14, 2015 | Harvard Business Review The Six Key Road Blocks at the UN Climate Talks in Paris December 10, 2015 | The Guardian Why Stranded Assets Matter and Should Not Be Dismissed December 9, 2015 | The Conversation Are Rich Countries Selling the Developing World Short on Climate Change? December 8, 2015 | The Guardian The Ethics of Climate Change: What We Owe People and the Rest of the Planet December 8, 2015 | The Conversation Global CO2 Emissions Are Set to Stall in 2015 December 8, 2015 | The Economist What Corporate America Is Saying to Investors about Climate Risk December 7, 2015 | Influence Map World Bank Support to Cities to Expand–Key Pieces of the Puzzle in Addressing Climate Change December 7, 2015 | World Bank Stephanie Hime on Natural and Social Accounting December 4, 2015 | The Accountant The Best Is the Enemy of the Green December 3, 2015 | The Economist The Natural Capital Protocol and Beyond November 23, 2015 | The Huffington Post
	Prepared by IFAC's Communications Department. Contact communications@ifac.org for further information. Copyright © 2015 by the International Federation of Accountants (IFAC). All rights reserved. Written permission from IFAC is required to reproduce, store or transmit, or to make other similar uses of, this document. Contact permissions@ifac.org.