The delegation consisted of Professor Dragan Mikerevic, the President, Professor Novak Kondic, Secretary General and Mr Dejan Mikerevic, President of the Committee for International Cooperation. In the seminar, a REPARIS project structure was discussed which is to develop accountancy and auditing in Western Balkans and point out the regulation of the profession. A number of expert consultants, such as Liam Coughlin, Luc Cardinal, Maria Muratova etc. presented the required competences and initiated an active discussion about the possibility of establishing the common content in accountancy and auditing for Western Balkans, the example of which the ACCA model was taken, as well as the content being implemented by nine associations from six European countries.
Special attention was paid to the competences and requirements accountants and auditors should acquire to be able to study, take exams and start doing their job successfully. The closing remarks of the seminar were the following:
- To define the curriculum of the common content;
- To identify the present and new sources of supporting the common content;
- Practical Experience Requirements (PER) based on surveying, verifying and monitoring;
- Continual Practical Development (CPD).
It has been established that benchmarking is necessary of regional countries’ national curricula against the potential common content curriculum, for which the World Bank should draft the plan of activities in the forthcoming period. AAARS delegation took an active part in discussions presenting its views of the issue and expressed the belief that AAARS would be an important factor in future developing and implementing REPARIS program.