STAREP - Strengthening Auditing and Reporting in the Eastern Partnership countries



Projektträger: CFRR - Centre for Financial Reporting Reform - Europe and Central Asia Region - The World BankLand: Developing countries, unspecified Fördersumme: € 3.300.000,00Beginn: 01.12.2014Ende: 30.06.2023

Kurzbeschreibung:

Projektziel


The regional program Strengthening Auditing and Reporting in the Eastern Partnership (STAREP) aims to encourage reform efforts, upgrade the skills of stakeholders, and provide technical assistance as needed.


Erwartete Ergebnisse


Expected results for extension period

Outcomes:

- Progress in updating legal framework that are in line with the EU framework and good international practices: additional 2 countries;

- Enhanced capacity of policy makers and practitioners to develop, promote and apply suitable legal frameworks for SMEs/SMPs: additional 200 beneficiaries;

- Public oversight systems established in line with the EU framework and operational: additional 1 country;


Outputs:

- Increased stakeholder involvement and facilitated exchange of good practice: all 6 countries

- Updating curricula and education materials: in 10 universities;

- Increased access to modern learning materials: 2 publications;

- Publication and dissemination of national education initiatives/action plans: all 6 countries;

- Availability of transposition tables: updating the tables in 4 countries and making them publicly available;

- ISAs adopted in 1 additional country;

- Suitable financial frameworks for SMEs in 1 additional country;

- National register of auditors publicly available in 1 additional country;

- Reconciliation approach to apply prudential filters in 2 additional countries.


Zielgruppe


Beneficiaries STAREP Extension 2019 Armenia Belarus Ukraine

No. of SMEs benefitting from revised A&A framework 60.000 348.000 1.5 m.

No. of auditors benefiting from the new public register 447 1.500 2.700

No. of audit firms benefiting from the new public register 35 115 1.250


Maßnahmen


The program aims to encourage reform efforts, upgrade the skills of stakeholders, and provide technical assistance as needed. Successful reforms depend on actions taken by each country, including activities implemented outside of STAREP. Pursuing a two-pronged approach, the program works both on a regional level through peer learning and communities of practice as well as on the country-level through targeted technical assistance. The regional activities help achieve significant economies of scale and encourage cooperation and experience sharing allowing the countries to tackle issues shared regionally, fostering cooperation and coordinated actions.

The program also leverages other development partner resources where applicable to implement common solutions developed and discussed regionally.

The Program contributes to establishment of standards and regulations in line with international good practice, and helps to stimulate economic growth, business activity, and better access to finance. STAREP helps participating countries to modernize corporate financial reporting frameworks and raise the capacity of local institutions to implement these frameworks effectively. Areas of program activity include accounting and auditing standards, in particular for SMEs; capacity of the profession to support businesses more effectively; initial and continuous accounting education; public oversight; and capacity of financial sector supervisors.


Hintergrundinformation


Launched in October 2013, Strengthening Auditing and Reporting in the Eastern Partnership (STAREP) is a regional program supported by the World Bank’s Centre for Financial Reporting Reform (CFRR) for Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine. Eastern Partnership countries face common challenges and a common aspiration towards strengthening their relationship with the EU. STAREP builds on findings from Reports on the Observance of Standards and Codes, Accounting and Auditing (A&A ROSC) diagnostics, which have been completed in all beneficiary countries.

Projektnummer2361-04/2014
MittelherkunftOEZA
Sektor Banken und Finanzwesen
Tied
Modalität
Marker
  • Marker: kennzeichnet und bewertet die entwicklungspolitische Zielsetzung eines Projektes auf Gendergleichstellung, Reproduktive Gesundheit, Umweltschutz, Demokratieförderung, Armutsorientierung, Entwicklung des Handels sowie auf die Erfüllung der Klima- Biodiversitäts- und Wüstenkonventionen.
    • 1= das entwicklungspolitische Ziel ist in das Projekt integriert
    • 2= das entwicklungspolitsche Ziel ist der spezifische Inhalt des Projekts
  • Mittelherkunft: Die ADA setzt in Projekten und Programmen Mittel der Österreichischen Entwicklungszusammenarbeit (OEZA) sowie anderer Finanzierungsquellen um.
    • AKF - Auslandskatastrophenfonds der Österreichischen Bundesregierung
    • BMLFUW - Bundesministerium für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft
    • EU - Mittel der Europäischen Kommission
    • Andere Geber - Diverse Finanzquellen, die dem jährlichen Geschäftsbericht der ADA im Detail zu entnehmen sind.
  • Modalität: definiert die Art der Hilfe (z.B: Sektorbudgethilfe, Kernbeiträge an multilaterale Institutionen, Projekthilfe, Technische Assistenz (personelle Hilfe), Bildungsarbeit im Inland, etc.)
  • Sektor: bezeichnet den wirtschaftlichen oder sozialen Sektor des Partnerlandes, welcher mit dem Projekt/Programm unterstützt wird.
  • Tied/Untied: Ungebundene (untied) Hilfe ermöglicht dem Projektpartner im Entwicklungsland - unter Befolgung der lokalen Beschaffungsregeln - freie Entscheidung über die Herkunftsländer im Zuge der Beschaffung von Dienstleistungen und Waren. Gebundene (tied) Hilfe verknüpft die Hilfsleistung auf die Beschaffung aus dem Geberland oder aus einem eingeschränkten Kreis von Ländern.