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Accounting Certification in Central Asia and the Former Soviet Union

Abstract

Although most countries have their own national accounting and auditing certifications, there are a number of internationally recognized accounting certifications. These certifications are especially valuable in transition and developing economies, where the quality of the national certification is low. The most popular international certification is offered by the Association of Chartered Certified Accountants (ACCA). Until a few years ago, this certification was the only truly international certification. However, in recent years a few other certifications have started to become internationally recognized. This chapter discusses the reasons for the popularity of international certifications, the reasons why resistance to them has been encountered, and reports on the status of the various internationally recognized accounting certifications in the former Soviet republics of Russia, Ukraine and Central Asia.

Keywords

European Union Pass Rate International Financial Reporting Standard Russian Language Soviet Republic 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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© Springer Science+Business Media, Inc. 2006

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