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The 'pass or fail auditors' report is dead. Its replacement is currently at the forefront of the profession’s global public interest agenda.
—David York, head of auditing practice, ACCA

ACCA seeking views

Global attitudes to the future of auditor reporting are being sought by ACCA (the Association of Chartered Certified Accountants) with the launch of an online survey.

The global body for professional accountants is urging anyone with an interest in the future of auditor reporting to complete the survey. 

The results will be used to help ACCA respond to a consultation by the IAASB (International Auditing and Assurance Standards Board), the global standard setter, which is looking to introduce new standards to enhance auditor reporting 

David York, head of auditing practice at ACCA, comments: 'The 'pass or fail auditors' report is dead. Its replacement is currently at the forefront of the profession’s global public interest agenda, so it is important to get the widest possible feedback on proposals. As such, ACCA is also organising events with the Financial Reporting Council, the UK regulator on the 24 October in London and in Brussels on the 26 November, to debate key issues relating to these developments.' 

David York explains: 'Our survey is open to anyone to respond, not just ACCA members or students. We would appreciate views from around the world, from businesses large or small, as well as from audit firms. The survey summarises the proposals so that anyone may answer the questions. That’s an incentive to ACCA members to complete it, as it may give Continuing Professional Development (CPD) time and ACCA students will get a valuable insight into this important debate.'

The survey can be completed online, on Android and iPhone and is available at the link shown on the left hand side of this news release. The survey is open until 31 October 2013 and should take 15 minutes to complete. 

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For further information:
Helen Thompson, ACCA Press Office:
+44 (0)20 7059 5759

Notes to Editors

  1. ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. We aim to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. 
  2. We support our 162,000 members and 428,000 students in 173 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. We work through a network of over 89 offices and centres and more than 8,500 Approved Employers worldwide, who provide high standards of employee learning and development. Through our public interest remit, we promote appropriate regulation of accounting and conduct relevant research to ensure accountancy continues to grow in reputation and influence. 
  3. Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. We believe that accountants bring value to economies in all stages of development and seek to develop capacity in the profession and encourage the adoption of global standards. Our values are aligned to the needs of employers in all sectors and we ensure that through our qualifications, we prepare accountants for business. We seek to open up the profession to people of all backgrounds and remove artificial barriers, innovating our qualifications and delivery to meet the diverse needs of trainee professionals and their employers.
  4. The ACCA global survey is being carried out in parallel with a survey primarily of European small and medium-sized entities and accountancy practitioners by the European Federation of Accountants and Auditors for SMEs (EFAA). Thier survey can be found on the left hand page, above. ACCA is a member of EFAA.