Audit, accounting and professional regulation: is it adequate?

Professional regulation and self-regulation is an area that is filled with debate and controversy and the accounting profession is not exempt from this often vibrant discourse. The CEO of the Institute of Certified Management Accountants, Janek Ratnatunga, has some concerns and would like a royal commission into the role of audit in out legal regime. He also talks about the deficiencies he believes exist in the accounting framework ....

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