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Regulatory Environment

Provider: AICPA

Length: 75 minutes

Business Management and Organization 1.5 CPE Credits Basic QAS self study
The need for financial reporting

The regulatory environment drives an entity's financial reporting and external audit requirements. Finance professionals in management accounting should gain a full understanding of the regulatory environment in which their organisation operates and how to apply the requirements of laws, standards, and guidelines.

Acquire new skills to demonstrate your proficiency

- Elements of a regulatory environment and framework
- Legal and taxation systems that affect financial reporting
- IFRS standard-setting process
- External audit
- The OECD principles of corporate governance
- Internal control and risk management
- COSO's enterprise risk management framework

Gain practical experience

The exercises use genuine examples and are designed to give you real-world knowledge on how to apply daily accounting principles. Acquire a deeper understanding of the strategic importance of the regulatory environment and the need for financial reporting.

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