B. EDUCATION, ETHICS AND QUALITY WORKING COMMITTEE

 

Legal ground for establishment

Art. 5.2.2.4 of the Chart. Although all the three areas are fundamental for the accountancy profession - which would account for the establishment of three separate Working Committees - we propose, out of financial reasons and just for the beginning, the establishment of one Working Committee that covers all the three activity areas.

Attributions

1. In the education area
Working Committee's activities aim at insuring the accomplishment, by each member organization, of the measures regarding the competency level obtaining and maintaining by all the accountant professionals, which allows the public interest professional satisfaction.

Country Association Education, Ethics and Quality Control Committee Member
Albania The Albanian Institute of Authorized Chartered Auditors (IEKA) and
The Albanian Association of Certified Accountants (LPKM)		 Mr. Hysen CELA (IEKA)
Bosnia & Herzegovina Citizens Association for Public Finance “JAFIS” from the Federation of Bosnia & Herzegovina Mr. Marin IVANISEVIC
Republic of Srpska Accounting and Audit Association of the Republic of Srpska Ms. Nevenka PETROVIC
Bulgaria Institute of Certified Public Accountants in Bulgaria Mr. Gavril GAVRILOV
Republic of Croatia Association of Croatian Accountants -
Greece Body of Certified Public Accountants-Auditors of Greece -
Macedonia Association of Accountants, Financial Workers and Auditors of the Republic of Macedonia (AAFA) Mrs Natalija DVOJAKOVA
Moldova Association of Professional Accountants and Auditors of the Republic of Moldova Mrs. Marina SCHELARU
Romania The Body of Expert and Licensed Accountants of Romania Mr. Marius CHIVULESCU
Serbia Association of Accountants and Auditors of Serbia Mr. Slobodan MALINIC
Montenegro Institute of the Association of Accountants of Montenegro -

In this way:
a) The Working Committee will analyze the existing situation at the level of each member organization, with reference both to IFAC Education Working Committee criteria and requisites and to the European Directives. It will submit the reports to the Council and will make proposals;
b) The Working Committee will sustain the organization of educational theme and competence maintenance activities (seminars, symposiums, etc) addressed to the member organizations, using experts from national and international bodies;
c) The Working Committee will encourage the experience exchange through the participation of one or several representatives of the other member organizations in educational activities organized by another member organization.

2. In the ethics area
All Working Committee's actions aim at introducing the ethics rules within all the member organizations, with reference to IFAC Code of Ethics.
In this way:
a) The Working Committee will analyze the existing situation within all the member organizations in what concerns the ethics norm regulation and application levels;
b) The Working Committee will submit the Council proposals for measures to support the member organizations on the introduction of professional ethics clear rules;
c) The Working Committee will encourage members' initiatives regarding experience exchange between two or several member organizations.
3. In the quality area
a) The Working Committee will analyze the existing situation within each member organization regarding:
- The existence of professional norms by categories of working papers and types of activities that are part of the accounting profession: accountancy, audit, fiscal advising, etc;
- The existence of some rules regarding the control and survey the professional norm application procedure by each professional body's members.
b) The Working Committee will submit recommendation proposals for the member organizations, aiming at introducing and improving the control system in the professional service quality area;
c) The Working Committee will encourage the organization of courses, seminars, symposiums for the members, treating themes on quality control, with the participation of some experts from the member states, from the international organizations or professional bodies in countries with experience in this area.

Organization and functioning

1. The Committee for education, ethics and quality is formed of one representative of each country where there is a member organization.
2. The representatives of the Committee for education, ethics and quality appoint, by consensus, a Chairman of the Committee for education, ethics and quality, for a three-year mandate.
3. The Committee for education, ethics and quality carries on its activity on the basis of annual programs of activity, submitted for the approval of the Council.
4. The Committee for education, ethics and quality usually meets quarterly; the venue and date of the meetings for one year are established, on the basis of an annual schedule that is presented to the General Secretariat of SEEPAD.
5. The decisions within the Committee are taken by consensus. The issues on which the members of the Committee do not agree are presented to the Council that will decide.
6. The conclusions and decisions of the Committee for education, ethics and quality are presented to the Council, as Reports.
7. The transportation and lodging expenditures needed for organizing working reunions of the Committee for education, ethics and quality are met from the SEEPAD budget.
8. The Committee for education, ethics and quality may invite to its working sessions specialists in the areas included in the agenda, specialists from the country where the reunion is held or from other countries, as well as from international organizations in the area, after consulting the Executive of SEEPAD.
9. The correspondence and written communication among members of the Committee are channeled through the General Secretariat of SEEPAD.