أثر قانون تنظيم مهنة المحاسبة والمراجعة في تطوير الأداء العلمي والمهني في السودان

Abstract

This study deals to role of the law organized the accounting and auditing professional in Sudan in academic and professionalism performance development. This to attempt to assist the accountancy and audit profession organization council (AAPOC) to achieve the international federation accountants (IFAC) mission and objectives. The main problem of study represent in the auditing and accounting professional doesn't organized yet from the first law issued at 1988 to available sensitive the environment, also law issued at 2004 disregard the necessary role that to make controlling for syllabus that teaching in higher education.
The aim of study is attempt contribution how the AAPOC can achieve objectives and serve the public interest related by the professional development. To reach the aim, this study divided in two part, part one deals the role of AAPOC in assurance professional performance, and part tow deals the relationship between AAPOC and accounting education.
The researcher has arrived at a numerous finding the most important; the AAPOC law assist of developing performance in academic and professional engagement, the environment work required from accountant establishing continuing professional development (CPD) as consistence with international education standards (IES's). As to other important findings the AAPOC law disregard establishing the continuing education program and design the system of quality control to measure compliance with international accounting and auditing standards.
AAPOC: Recommendations: the major recommendation towards the
Design mandated continuing professional development (CPD) programs.
Design quality assurance programs to assessing compliance with professional standards.
Design a system that an able the AAPOC make a controlling for university and institute syllabus and assessing compliance with international education for accounting.