Certification of Accountants and Auditors in the CIS: A Case Study of Armenia

16 Pages Posted: 22 Oct 2000

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Abstract

Part of the USAID Accounting Reform Project in Armenia involves reforming the certification process for accountants and auditors to meet international standards. Until Armenian certification becomes credible to the international investing community, it would be a stumbling block to capital investment, since the credibility of the financial statements of Armenian companies that were audited by Armenian accountants would lack credibility. This article discusses the certification and testing requirements recently adopted by the body responsible for testing and certification in Armenia as well as the thought process that went into the testing and certification process.

JEL Classification: J44, K31, L44, L84, M49

Suggested Citation

McGee, Robert W., Certification of Accountants and Auditors in the CIS: A Case Study of Armenia. Available at SSRN: https://ssrn.com/abstract=242552 or http://dx.doi.org/10.2139/ssrn.242552

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com