Bangladesh Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing

The 2014 update to the Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) assesses the degree to which the findings and policy recommendations of the 2003 review have been implemented in Bangladesh. The review was requested by the Ministry of Commerce (MoC) and was conducted from 1 March to 30 June 2014. The policy recommendations should form the basis for a prioritised, stakeholder-driven Country Action Plan (CAP), aimed to assist in further enhancing financial reporting processes in accordance with international standards and good practices, considering Bangladesh’s country-specific circumstances.