Desde IFAC

	May 31, 2016
	Latest Viewpoint Bridging the Divide—Accountants and Politicians by Rob Whiteman, Chief Executive, Chartered Institute of Public Finance and Accountancy While the accountancy profession regularly calls upon governments around the world to adopt accrual accounting and stronger public financial management, we must remember that accountants are on the same page as politicians in terms of having a vision for affordable public services that support economic growth and tackle poverty. In every country and corner of the world, today’s and future generations deserve effective education, public health programs, and living conditions that require the effective prioritization and management of resources.		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. Discussion | Research Insights—Consequences of Changing the UK Auditor's Report Recent research examines the consequences of the new auditor’s report in the UK, in terms of the cost of audits, audit quality, and investors’ reaction to the report’s filing. 2. Resources | View All IIA Audit Channel Website/Resource Center | Institute of Internal Auditors Improving Your Audit Process, Part 2: Applying Quality Control Policies on Engagements Article | Accounting Web Improving Your Audit Process, Part 1: Selecting the Right Clients Article | Accounting Web Audit Quality Article | Institute of Singapore Chartered Accountants Walking the Talk on Quality Control Article | Journal of Accountancy 3. News | View All Audit's Future Placed under the Microscope May 26, 2016 | Accounting Web Increased Audit Competition Leads to Opinion Shopping May 25, 2016 | Accounting Today Deloitte CEO: Audit Work Presents Opportunity for Area Grads May 25, 2016 | Biz Journals Alibaba Facing SEC Investigation over Accounting Practices May 25, 2016 | Bloomberg Inventory Subledger Audit Data Standard: Exposure Draft May 23, 2016 | American Institute of CPAs PCAOB Bans Hong Kong Firm over Audit Violations May 23, 2016 | Economia IAASB Welcomes US PCAOB’s Efforts to Enhance the Auditor’s Report May 23, 2016 | International Auditing and Assurance Standards Board New PCAOB Audit Report Raises the Question: What Exactly Is a ‘Critical Audit Matter’? May 23, 2016 | Compliance Week Firm by Firm: The FRC’s Audit Quality Inspections May 23, 2016 | Accountancy Age Tough Audit Competition Spurs Internal Control Opinion Shopping May 23, 2016 | Accounting Web The Value of a Good Audit May 20, 2016 | The Manila Times Financial Accounting Foundation Issues 2015 Annual Report May 20, 2016 | Financial Accounting Foundation Audit Quality Review Reports Published by FRC May 19, 2016 | Financial Reporting Council CAQ "Profession in Focus," Episode 23 May 18, 2016 | Center for Audit Quality What Is the Federation of European Accountants about? May 18, 2016 | Anecs Auditors Sound Alarm on Thanet’s Use of EU Grant May 17, 2016 | Public Finance IFIAR Members Agree on New Board Structure and to Establish Secretariat in Japan May 16, 2016 | Baker Tilly International
	Business Reporting
	1. Discussion | Integrated Reporting and Climate Change: A Perfect Marriage Part of the climate risk problem is rooted in the age-old problem of transparency—but this is a problem integrated reporting, combined with integrated thinking, is designed to fix. 2. Resources | View All GIFT’s New Principles of Public Participation in Fiscal Policy Guidance | Global Initiative for Fiscal Transparency Integrated Reporting: Statement on Management Accounting Report | Institute of Management Accountants 3. News | View All Good for Business May 27, 2016 | Accounting and Business Q&A on Non-Financial Information Directive with Deputy CEO, Hilde Blomme May 26, 2016 | Fédération des Experts-comptables Européens – Federation of European Accountants EC Adopts Country-by-Country Reporting May 26, 2016 | Accountancy Age Alibaba Facing SEC Investigation over Accounting Practices May 25, 2016 | Bloomberg Non-financial Reporting: The Value of Human Capital and Workforce Talent May 25, 2016 | The Accountant Deutsche Borse Strongly Endorses IR Use as the State of the Art in Communication to Capital Markets May 24, 2016 | Accounting Education Integrated Reporting Delivering Market Resilience May 24, 2016 | The Accountant Recent Sustainability and Integrated Reporting Developments May 23, 2016 | IAS Plus What Analysts Want from Financial Reports May 20, 2016 | CGMA Magazine Paying a Price in the Stock Market for Pro Forma Earnings Tricks May 19, 2016 | Accounting Today Insight into Integrated Reporting May 18, 2016 | Insight Creative IMA Issues New SMA on Integrated Reporting May 18, 2016 | IMA Online News The New ‘People with Significant Control’ Register May 12, 2016 | Gov.UK
	Ethics
	1. Discussion | Teach Your Children Well: Teaching Young Accountants the Importance of Ethics In addition to traditional training materials, young accountants must be taught the importance of being ethical—and the best way to do this is through stories and examples from senior members of the profession. 2. News | View All UK Financial Services Sector Regulatory Landscape for 2016 May 24, 2016 | JDSupra Business Advisor Do the Right Thing May 20, 2016 | Accounting and Business Improve Transparency, Values, Accountability to Defeat Corruption, Says Accounting Federation May 19, 2016 | Bernama.com Tyrie Quizzes FCA over Treatment of Whistleblowers May 19, 2016 | FT Adviser What Is the Federation of European Accountants about? May 18, 2016 | Anecs How to Recognize an Ethical Lapse at Work May 17, 2016 | Accounting Web National Security Leaking and the Farrell Case May 16, 2016 | The Strategist Why Corruption Matters May 13, 2016 | Carnegie Endowment Step Back to Take a Look at Ethics and Integrity in Business May 13, 2016 | The Media Online
	Finance Leadership & Development
	1. Discussion | The Ability to Anticipate Is a Necessary Leadership Skill for Accountants Moving Forward Accountants must acquire the ability to anticipate change and recognize its opportunities, says Dan Griffiths, Director of Strategy Planning, Tanner Co. 2. Resources | View All How to Impress Your New Employer Article | Journal of Accountancy Leading the Start-Up Way Article | A+ Magazine Four Steps to Start a Reverse Mentoring Program Article | Journal of Accountancy Getting the Most from Your Team Article | CGMA Magazine Why Millennials Leave Video | Accounting Today The Business Case for Diversity and Inclusion at CPA Firms Article | Journal of Accountancy 3. News | View All How CFOs Can Adapt to Disruptive Forces May 27, 2016 | CGMA Magazine Accountants Need to Collaborate to Improve Zimbabwe’s Economy May 26, 2016 | INPACT International Fresh Perfections May 25, 2016 | Accounting Today Reporting Human Capital: Illustrating Your Company’s True Value May 24, 2016 | Valuing Your Talent Why Accounting Will Always Matter for CFOs May 23, 2016 | CFO.com The 15 Excuses Accountants Make May 19, 2016 | Accounting Web Female Board Representation May 18, 2016 | Institute of Singapore Chartered Accountants Succession Issues Likely to Fuel Urgency around Retention of Women CPAs May 18, 2016 | Journal of Accountancy A Peek into the Future of the Finance Profession May 17, 2016 | CFO.com Six Key Traits of Business Leaders with Global Ambitions May 17, 2016 | CGMA Magazine Indy Hothi CA: 10 Ways to Make a Difference May 13, 2016 | ICAS The Robots Are Coming May 13, 2016 | Accounting and Business
	Islamic Finance
	1. News | View All Islamic Finance Needs to Be Relevant and Responsive May 12, 2016 | Gulf News
	Performance & Financial Management
	1. Resources | View All Four Steps to Start a Reverse Mentoring Program Article | Journal of Accountancy 2. News | View All Protection Packet May 26, 2016 | Accounting and Business Audit Innovation Helps Private Companies Improve Performance May 26, 2016 | Accounting Today Data Is Creating New Roles and Opportunities; Will Finance Be the Ones to Benefit? May 19, 2016 | Chartered Accountants Ireland IBM Big Data Expert Shares Tips with CPAs May 18, 2016 | Journal of Accountancy Small Business Lending Hits Record High May 18, 2016 | Public Accountant Focus on Cash, Not Costs, in the Supply Chain May 12, 2016 | CFO.com
	Practice Management
	1. Discussion | Accountancy Mergers & Acquisitions: Timing and Market Conditions In mergers and acquisitions, timing is important but not generally based on economic drivers according to Joel Sinkin, an expert in mergers and acquisitions in accountancy. 2. Resources | View All Scaling New Heights 2016 Video | Accounting Web How to Become Your Accounting Clients' CFO Article | In the Black Tips for Coping with the 'Urge to Merge' Article | MACPA Four Steps to Start a Reverse Mentoring Program Article | Journal of Accountancy Strategising for Social Media: A Public Accounting Practice Perspective Case Study | CPA Australia World Changing Accountants Tell Their Story Article | ICAS Why Millennials Leave Video | Accounting Today The Business Case for Diversity and Inclusion at CPA Firms Article | Journal of Accountancy 3. News | View All How SME Accountants Can Compete with Software May 27, 2016 | PYMNTS.com Audit Innovation Helps Private Companies Improve Performance May 26, 2016 | Accounting Today What Do People Make Where I Practice? May 26, 2016 | Accounting Web ICAEW to Offer Partial Licenses for Insolvency Practitioners May 26, 2016 | The Accountant Fresh Perfections May 25, 2016 | Accounting Today The Biggest Challenges of Being a New Manager May 25, 2016 | CPA Practice Advisor What It Means to Be There for Your Clients as They Age May 25, 2016 | AICPA Insights What Is the True Cost of Bitcoin for Your Clients? May 24, 2016 | Accounting Web Savvy Accountants Already Planning for Next Year May 20, 2016 | LinkedIn The 15 Excuses Accountants Make May 19, 2016 | Accounting Web Data Is Creating New Roles and Opportunities; Will Finance Be the Ones to Benefit? May 19, 2016 | Chartered Accountants Ireland Benchmark Your Firm with the 2016 National MAP Survey May 19, 2016 | MACPA 10 Tips for Managing Accounting Firms with Multiple Offices May 19, 2016 | CPA Practice Advisor SMEs Increasingly Going Down the Apprenticeship Route to Aid Their Future Growth May 19, 2016 | AAT IBM Big Data Expert Shares Tips with CPAs May 18, 2016 | Journal of Accountancy How CPA Firms Can Evolve for Continued Success May 17, 2016 | Journal of Accountancy 2016 Spring Council: Mark Koziel Discusses the Future Firms of 2020 May 17, 2016 | Accounting Today Six Tips to Ensure Your Consulting Services Succeed in Your CPA Firm May 17, 2016 | LinkedIn The Big Four’s Push to Become the Little Guy’s Friend May 16, 2016 | Accountancy Age Meet ‘Ross,’ the Newly Hired Legal Robot May 16, 2016 | Washington Post The Robots Are Coming May 13, 2016 | Accounting and Business How to Evolve Your Practice to Attract Next-Generation Talent May 12, 2016 | Accounting Web
	Risk Management & Internal Control
	1. Resources | View All Third-Party Risk: How to Trust Your Partners Article | Journal of Accountancy Anti-Fraud: Keeping Your House in Order Article | LinkedIn GFMA, EBF and ISDA Publish International Cybersecurity, Data and Technology Principles Guidance | Global Financial Markets Assocation 2. News | View All Fraud without Frontiers: Accountants Face a Changing Global Issue May 23, 2016 | Accounting Today G-7 Nations Race to Bolster Security against Cyberattacks in Finance May 23, 2016 | Wall Street Journal CAQ "Profession in Focus," Episode 23 May 18, 2016 | Center for Audit Quality
	Sustainability
	1. Discussion | Integrated Reporting and Climate Change: A Perfect Marriage Part of the climate risk problem is rooted in the age-old problem of transparency—but this is a problem integrated reporting, combined with integrated thinking, is designed to fix. 2. Resources | View All ESG Metrics: Reshaping Capitalism? Article | Harvard Business School 3. News | View All The 2016 Edition of World Development Indicators Is Out May 27, 2016 | World Bank Coastal Flooding: A Sign of the Damage Our Economy Is Wreaking on Our Fragile Environment May 25, 2016 | The Guardian Recent Sustainability and Integrated Reporting Developments May 23, 2016 | IAS Plus Climate Change Puts 1.3 Billion People and $158trn at Risk, World Bank Warns May 17, 2016 | Economia Air Pollution Health Timebomb Poses a Major Threat to Development May 12, 2016 | The Guardian The Missing Development Trillions: Welcome to the Debate May 12, 2016 | The Guardian