CONTENT · 4 AU African Union AUC African Union Commission AAAG African Association of Accountants...

Abbreviations.........................................................4

About the African Union........................................6

About the event.....................................................9

Welcome address by............................................10the Acting Director of PBFA

Speakers................................................................11

Agenda..................................................................19

Sponsor and partners...........................................22

Participants...........................................................23

CONTENT

www.au.int4www.au.int

AU African Union

AUC African Union Commission

AAAG African Association of Accountants Generals

AFROSAI-E The African Organisation of English Speaking Supreme Audit Institutions

BCP Bureau of the Chairperson

BDCP Bureau of Deputy Chairperson

CIPFA The Chartered Institute of Public Finance and Accountancy

ESAAG East and Southern African Association of Accountants-General

IPSAS International Public Sector Accounting Standards

IPSASB International Public Sector Accounting Standards Board

ICGFM International Consortium on Governmental Financial Management

OIA Office of Internal Audit

PFM Public Financial Management

PAFA Pan African Federation of Accountants

PBFA Programming, Budget, Finance and Accounting

RECs Regional Economic Communities

ABBREVIATIONS

6 7www.au.int www.au.int

The African Union (AU) is a continental body consisting of the 55 member states that make up the countries of the African Continent. It was officially launched in 2002 as a successor to the Organisation of African Unity (OAU, 1963-1999). The AU is guided by its vision of “An Integrated, Prosperous and Peaceful Africa, driven by its own citizens and representing a dynamic force in the global arena.”

The work of the AU is implemented through several principal decision making organs:- The Assembly of Heads of State and Government, the Executive Council, the Permanent Representatives Committee (PRC), Specialised Technical Committees (STCs), the Peace and Security Council and The African Union Commission. The AU structure promotes participation of African citizens and civil society through the Pan-African Parliament and the Economic, Social & Cultural Council (ECOSOCC).

ABOUT THE AFRICAN UNION

Organs that handle judicial and legal matters as well as human rights issues include:- African Commission on Human and Peoples’ Rights (ACHPR), African Court on Human and Peoples’ Rights (AfCHPR), AU Commission on International Law (AUCIL), AU Advisory Board on Corruption (AUABC) and the African Committee of Experts on the Rights and Welfare of the Child. The AU is also working towards the establishment of continental financial institutions (The African Central Bank, The African Investment Bank and the African Monetary Fund).

The Regional Economic Communities (RECs) and the African Peer Review Mechanism are also key bodies that that constitute the structure of the African Union.

To ensure the realisation of its objectives and the attainment of the Pan African Vision of an integrated, prosperous and peaceful Africa, Agenda 2063 was developed as a strategic framework for Africa’s long term socio-economic and integrative transformation. Agenda 2063 is Africa’s strategic framework that aims to deliver on the goals of inclusive and sustainable development and is a concrete manifestation of the pan-African drive for unity, self-determination, freedom, progress and collective prosperity pursued under Pan-Africanism and African Renaissance. It is anchored on the AU Constitutive Act, AU vision, AU Assembly 50th Anniversary Solemn Declaration of 2013 and seven African aspirations for 2063, and sets out a national, regional and continental blueprint for progress. Agenda 2063 was adopted by the AU Assembly on 31 January 2015 at its 24th Ordinary Session (Assembly/AU/Dec.565(XXIV)). In January 2016, the Assembly reiterated that Agenda 2063 is a common continental framework for socio-economic development (Assembly/AU/Dec.588(XXVI)).

The seven aspirations for 2063 are:

• A prosperous Africa based on inclusive growth and sustainable development;

• An integrated continent, politically united, based on the ideals of Pan Africanism and the vision of Africa’s renaissance;

• An Africa of good governance, democracy, respect for human rights, justice and the rule of law;

• A peaceful and secure Africa;• An Africa with a strong cultural identity, common

heritage, values and ethics;• An Africa whose development is people-driven,

relying on the potential of African people, especially its women and youth, and caring for children;

• Africa as a strong, united, resilient and influential global player and partner.

H.E. Moussa Faki MahamatChairperson of the African Union Commission

H.E Kwesi Quartey Deputy Chairperson of the African Union Commission

AUC Chairperson and Deputy Chairperson


Agenda 2063 is divided into a series of five 10-year plans over the 50-year horizon of Agenda 2063’s time frame. The purpose for developing the 10-year plans is to:

• Identify priority areas, set specific targets, define strategies and policy measures required to implement the First Ten-Year Implementation Plan (FTYIP) of Agenda 2063;

• Bring to fruition the fast-track programmes and initiatives outlined in the AU Assembly Malabo Decisions of June 2014 to provide the big push and breakthroughs for Africa’s economic and social transformation;

• Provide information to all key stakeholders at the national, regional and continental levels on the expected results/outcomes for the first 10 years of the plan and on the roles/assignment of responsibilities in its implementation, monitoring and evaluation;

• Outline the strategies required to ensure availability of resources and capacities together with citizens’ engagement in the implementation of the first 10-year plan.

AU Flagship Projects/Initiatives

These are projects / initiatives approved by the AU Summit as to be very urgent and relevant and whose immediate implementation will provide quick wins, impact on socio-economic development and enhance the confidence and the commitment of the African Citizenry to be the owners and drivers of Agenda 2063.

The Flagship Projects / Initiatives are:

• Integrated High Speed Train Network• Africa Virtual and E-University• African Commodity Strategy• Annual African Forum• Continental Free Trade Area• African Passport and Free Movement of People• Grand Inga Dam Project• Pan African E-Network• Silencing the Guns• African Outer Space Strategy• Single Air-Transport Network• Continental Financial Institutions

ABOUT THE EVENT

As a Continental body, the Africa we want is an Africa with strong Governance and accountability. As a result of African Union pioneering role in IPSAS implementation and public sector accounting, it is positioned as a leader to drive the implementation of accounting reforms in Africa. The African Union’s adoption of the International Public Sector Accounting Standards (IPSAS) was mandated by the Assembly of Heads of State and Government of the African Union in January 2013. In complying with the decision, African Union implemented accrual-based IPSAS in 2014, largely supported by a grant from the World Bank under its support to the Capacity Development of the African Union. The implementation of IPSAS has resulted in the following key benefits for the African Union:

• Alignment with best practices in financial reporting and management;

• Improve transparency, accountability and corporate governance;

• Improve quality and comparability of financial statements;

• Increased capacity of staff through IPSAS trainings and certifications.

All the above have resulted in a significant improvement in performance and enhanced the credibility of AU from

the perspective of stakeholders particularly Member States and Partners.

The African Union Commission organized “2018 Public Financial Management Forum’’ in Addis Ababa, Ethiopia which focused on facilitating the adoption and implementation of International Pvublic Sector Accounting Standards across the Continent. This successful meeting has secured the African Union a permanent observer seat in the IPSAS Board. Furthermore, the meeting also exposed the need to establish a platform of exchange and communication around the existing projects launched to strengthen Public Financial Management in the African Continent hence the need for an association for Accountant Generals.

Over the years, AU has established close relationship with continental and international Professional Accounting Bodies such as PAFA, CIPFA, IPSASB, ICGFM, AFROSAI-E and recently with ESAAG. As part of African Union objective to promote a sound public financial management at continental level and strengthen the capacities of the policy makers, AU once again is holding high level meeting on public sector accounting supported by these professional and accounting bodies.


WELCOME ADDRESS BY THE ACTING DIRECTOR OF PBFA

Speakers/Panelists

Your Excellencies, Ladies and Gentlemen,

It is my great pleasure to welcome you, on behalf of the Chairperson and Deputy Chairperson of African Union Commission, to our second conference on Public Financial Management on Strengthening Public Sector Accounting in Africa.

In a changing, demanding and complex world, high quality accounting and reporting frameworks are essential. Our aim for this event is to discuss Public Sector Accounting and in that way to learn from each other’s experiences.

We are indeed pleased that so many eminent speakers in this field are present to lead the discussions. I am also delighted to see that –once more- there has been such a strong response to our invitation.

The fact that we are gathered here under the auspices of the African Union is particularly appropriate as it intends to lead Public Sector Accounting Reforms in Africa.

Over the next three days, we have the opportunity - and indeed the responsibility - to deliberate on public sector accounting reforms in Africa and also share views on the IPSASB 2019-2023 Strategy and work plan for Africa Region.

I wish you three days of very fruitful discussions and hope that you find your visit to the African Union Commission worthwhile.

Once again, I am honored that the African Union can offer such an appropriate platform for this gathering.

Thank you for your attention.

Biodun Adeyemo is currently the Acting Director of Programming, Budgeting, Finance and Accounting (PBFA) Directorate of the African Union Commission and the Acting Financial Controller of the African Union. Biodun is a dynamic and results-oriented finance professional with over 30 years experience in the private and public sectors. He has exceptional practical skills in financial reporting and accounting (IPSAS and IFRS), financial planning, budgeting, auditing, risk management and business support operations in Africa. Biodun also has commendable experience working with many vdonors including World Bank, DFID, USAID, European Union, African Development Bank and other international development institutions.

Over the years, Biodun has driven several institutional reforms in the finance function of the Union. As the Chair of IPSAS Implementation Task Force, he played a key role in the African Union IPSAS implementation in the first year of adoption. He designed and implemented the financial management guidelines for the Peace Support Operations and introduced Enterprise Risk management into the operations of the Peace Support activities which restored stakeholders’ confidence.

In his continuous effort to align to the best international standards, he successfully co-coordinated the European Commission’s Pillar Assessment which concluded with a “pass” in August 2019, increasing the trust and confidence of the Member States and Institutional Partners in the financial management system of the Union. Currently, he is playing an active role in the implementation of the Pan African Vision of “an integrated, prosperous and peaceful Africa, driven by its own citizens and representing a dynamic force in the international arena” by modernizing the financial management system of the Commission.

Prior to the African Union Commission, Biodun worked as Senior Audit Manager and Head of Internal Control and Management services in the private sector focusing on complex public sector accounting and audits.

Biodun is a Chartered Accountant and holds a Master of Business Administration (MBA) in Financial Management. His other qualifications include Certified Balance Scorecard Professional, Certified International Public Sector Accounting Standards (IPSAS) and SAP Certified Consultant, United Nations Senior Mission Administration and Resource Training (UN SMART) Programme Alumni and a Certification in PRINCE2.

Biodun AdeyemoActing DirectorProgramming, Budgeting, Finance and Accounting, African Union Commission (PBFA)


Dr. Lucie Phillips is the Owner and Chairman of IBI International. During a career in international development that spans over 30 years, Dr. Phillips has contributed innovative methodologies, produced consistently solid results, and authored numerous scholarly publications. Dr. Phillips’ early work reflected innovative foresight, contributing to what later became major trends. In the 1970s, when the development community had not yet recognized that the problems it was facing were structural, she pointed it out on project after project. In the 1980s, when investment promotion focused exclusively on foreign investment, she initiated one of the first Doing Business studies, that examined factors affecting

local as well as international investors. When poverty studies were still in their infancy, she developed indicators such as the low-income household consumer price index (CPI) basket, that could be tracked through prices instead of repeated surveys.

In the 1990s, when business persons’ networks brought in only token women-owned firms, she helped West African businesswomen organize a network of their own. When artisanal mining boomed in the 1990s and observers bemoaned its effect on the poor workers, she listened to mine workers and everyone else throughout the value chain. It eventually became clear and was documented that the mine workers could earn six to ten times what they earned in agriculture. Posing the question, «Would you give up the opportunity to multiply your income by ten?». She demonstrated that the maintenance of an extraordinary number of middle-income jobs justified developing policies and programs to meet new realities. Since then she has worked on improving the regulations, conditions and impacts of mining -small and large - to preserve those jobs, reduce rural poverty and multiply rural investments.

She holds a Ph.D. in Economic History and African Studies from Columbia University in New York and a bachelor’s degree from Smith College. Dr. Phillips is fluent in French, and has studied Wolof, Hausa, Arabic, Spanish, German and Kiswahili.

Lucie Phillips, ICGFM President

Osman Mohamoud Ali, PFM Expert, Somalia PFM Education and Training Programme

Laura RobinsonICGFM Committee on Overseas Programs,

Chair; Swale House Partners Inc.

Stewart Maugham,IPFM Consultant

Laura Robinson is the President of Swale House Partners, providing bespoke risk management services to governments in natural resource transitions. She holds a Master’s in Public Administration from Columbia University in International Energy Management and Policy, is a Certified Public Accountant, a Certified Fraud Examiner, and holds an International Certificate in Enterprise Risk Management. After working as an auditor for technology initial public offerings, she served as a senior civil servant in international development in countries with significant natural resources. With Swale House Partners, she specializes in transforming natural resource sector best practices and technical recommendations into sustainable public administration practices in each client’s specific governance context.

Stewart Maugham is a graduate of Oxford University UK and a Chartered Accountant (trained as auditor with KPMG) who was at the forefront of developments in training of accountants in UK and South East Asia before becoming involved, for the last 20 years, in diagnosing and implementing improvements to Public Financial Management in developing and transitional economies. His experience has been gained in a wide range of countries in Europe, Asia, Africa an the Pacific. In Africa, he has worked on projects for governments in Uganda, Tanzania, Ethiopia, Somalia, Nigeria and Gambia. Whilst his specialist subject is accounting, including development of multi-dimensional charts of accounts, accounting standards and implementation of IT-based systems, he has also been involved in planning and budgeting, medium term budget frameworks, and also in systems to improve budget execution including commitment control and cash management. Stewart spends much of his time training Accounting and Financial Management staff, for both job-related work and for professional examinations, and provides on-line tutor help for a number of organisations.

After spending approximately 10 years in retail management early 90s with responsibilities in financial management & talent resourcing, Osman resumed his professional accountancy education in 2000 and moved on to various corporate finance roles in the UK - holding roles as Financial & Management accounting. 2010 and 2012, he started working for UNDP Somalia under Somalia Institutional Development Programme (SIDP) - working as a trainer delivering professional courses in Somalia and Somaliland – a programme that enrolled staff in PFM institutions on ACCA technician course CAT (Certified Accounting Technician). In 2013, he was an advisor to the Accountant General in Puntland State of

Somalia and between 2014 and 2017, he supported Office of the Auditor General in the same state contracted by IOM Somalia and later Ernest & Young Kenya under World Bank funded project – Strengthening Integrity Pillars. In the latter assignment, worked with INTOSAI and SAI Somalia - carried out SAI assessment, developed strategic plan and number of audit manuals. Designed and delivered focused trainings on financial; compliance and performance audits for the SAI and tailored training for Parliamentary Accounts Committee.Fellow member of the ACCA, worked with WYG international in Somalia under World Bank funded project (Somalia Education and Training Programme) as a regional trainer delivering CIPFA IPFM (International Public Financial Management) qualification in Somalia and Somaliland – using mixture of face to face and e-learning in addressing the skills gap.In 2017 up to late 2018, worked with an international firm UNICON UK, supporting Ministry of Finance with the Treasury Management, Accounting and Reporting Project funded by the World Bank. Osman recently joined as a Member of the ICGFM Accountancy standards advisory ad hoc committee and a non-executive board member for various profit and non-profit making organisations in Africa.


Ian Carruthers became Chair of the International Public Sector Accounting Standards Board (IPSASB) in 2016, having been a Board Member since 2010. As a Board Member he led IPSASB’s work on Long Term Financial Sustainability and alignment between IPSASs and Government Finance Statistics.

After joining HM Treasury from PricewaterhouseCoopers in 1999, Mr. Carruthers played a key role in the UK Government’s transition from cash to accrual budgeting and reporting, in particular leading its Whole of Government Accounts programme. He joined CIPFA in 2006. CIPFA promotes and supports improvements in public financial management and governance across the public

services globally. As part-time Chair, CIPFA Standards, Mr. Carruthers has been involved in all these aspects of the Institute’s activities, including leading its work on the role of the public services CFO, and the development of the International Framework for Good Governance in the Public Sector in partnership with IFAC.

Ian Carruthers,IPSASB Chair

David Watkins, IPSASB Technical Advisor

Amon Dhliwayo,IPSASB Manager

Ross Smith, IPSASB Deputy Director

Ross Smith is the Deputy Director of the International Public Sector Accounting Standards Board (IPSASB). Ross is the staff lead on the IPSASB’s governance activities, and the IPSASB Consultative Advisory Group. Ross oversees the IPSASB’s projects related to financial instruments accounting (Public Sector Specific Financial Instruments and the past project to develop IPSAS 41, Financial Instruments). Ross led the development of the IPSASB Strategy and Work Plan 2019-2023 and is currently leading the research phase of the IPSASB Natural Resources project.

Prior to joining the IPSASB, Ross worked for several years for big-4 accounting firm in Canada and Japan. Ross focused on complex audit and accounting assignments related to financial institutions, public utilities and large industrial companies. Ross is a Canadian Chartered Professional Accountant.

David Watkins spent 34 years in the UK public sector. He began his career at the National Audit Office (NAO), where he gained his Chartered Institute of Public Finance and Accountancy (CIPFA) qualification.

His experience in the NAO was mainly focused on auditing accruals accounts. He moved to HM Treasury in 2000, where he worked on accounting policies for Whole of Government Accounts, including social benefits and tax. Mr. Watkins became secretary to the Financial Reporting Advisory Board and developed the Government Financial Reporting Manual.

In May 2006, he became Head of Financial Reporting Policy where he led the move to International Financial Reporting Standards across central government. In September 2008, Mr. Watkins moved to the Foreign and Commonwealth Office where he held a number of roles relating to improving processes and procedures. He retired from the public service in April 2013 and now provides consultancy services.

He currently serves on the International Monetary Fund Panel of Experts and has been a team member on a number of missions relating to improving government financial reporting. He is Chair of CIPFA’s Accounting and Auditing Standards Panel (since May 2010), a member of CIPFA’s Standards and Financial Reporting Board (since 2016), and was a member of the Association of Chartered Certified Accountants’ Public Sector Global Forum (2007 to 2016).

Amon Dhliwayo is the Manager of the International Public Sector Accounting Standards Board (IPSASB). Amon is currently the staff lead of the IPSASB Infrastructure Assets project and works on minor Improvements to IPSAS.

Prior to joining the IPSASB, Amon worked for several years for a big-4 accounting firm in South Africa. Amon focused on IPSAS implementation projects for governments and public sector entities in Africa. Amon is a South African Chartered Accountant and Canadian Chartered Professional Accountant.


Neema Kiure-Mssusa,IPSAS Board Member and Partner at EY

Thomas Asare,Comptroller and Director of the Division of Financial and Administrative Management (DFAM), UNICEF

Neema Kiure-Mssusa joined the International Public Sector Accounting Standards Board (IPSASB) in January 2018. She previously served as a member of IPSASB Consultative Advisory Group from 2016 to 2017, nominated by the National Board of Accountants and Auditors (NBAA).

Ms. Kiure-Mssusa is the team leader in thQe Tanzanian Government project to ensure compliance with International Public Sector Accounting Standards (IPSAS). In 2008, she assisted the Tanzanian Local Government Authorities on IPSAS projects, and since then has been working closely with the NBAA and Tanzanian Central Government to ensure smooth migration from cash basis

IPSAS to IPSAS accrual. She is a member of the Tanzania IPSAS Steering Committee.

Ms. Kiure-Mssusa also serves as a partner of Ernst & Young, Tanzania where she is an audit engagement partner to several Tanzanian public sector entities.

Assietou Sylla Diouf, Managing Director of GAVI, Finance and Operations

Assietou is a seasoned financial expert with more than 20 years of working experience in leading international organizations, both in the public and private sector. Her main focuses are the transformation of finance functions and the implementation of risk management procedures.Assietou is passionate about improving financial reporting frameworks through innovative thinking. As a strong advocate for “strengthening public finance management” in Africa, she has been committed to driving a continental agenda in this area in collaboration with the World Bank, the International Public Sector Accounting (IPSAS) Board and the African professional accounting organizations (PAO) bodies.Immediately after her graduation from Sup de Co Business School in France, Assietou joined the audit firm “Jean Arthuis & Associes“ (which merged with E&Y) where she spent 7 very enriching years. Her career took an international turning point when she joined one of the leading financial institution in West Africa - the Central Bank of West Africa (BCEAO) - where she was responsible for the implementation of international standards IFRS and the migration to an integrated ERP across its 8 member states.When her family relocated to London, Assietou accepted a position there as Financial Controller for the Credit Agricole. She then moved to Dubai where she worked for the Barclays Bank.Another important milestone of her career happened in 2015, when she decided to leave the private sector to join the African Union in Addis Ababa as Director of Programming, Budget, Finance and Accounting (PBFA). In 2019, she moved to Geneva, Switzerland, to join Gavi as Managing Director for Finance & Operations.Assietou was born in Bordeaux and spent her childhood between France and Senegal. In addition to French and English, she speaks Wolof. She is married and is the proud mother of 2 girls aged 22 and 19. Outside of work, her interests are socializing, reading and cooking.

Thomas Asare is a Finance executive with diverse international development experience. He is currently the Comptroller and Director of Financial and Administrative Management of the United Nations Children’s Fund (UNICEF) where he is responsible for overseeing Financial Reporting, Grants Management, Budgeting, Treasury, Administrative services, Risk Management, Policy and Oversight Coordination.

From 2012 to 2015, he was the Director of Programming, Bud-geting Finance and Accounting of the AU Commission and Finan-

cial Controller of the African Union where he led the adoption and implementation of the International Public Sector Accounting Standards (IPSAS) and financial management reform to improve risk management, integrated budget formulation and streamlining of the Financial Rules and Regulations.

Earlier, he has served in key positions at several international development organizations in Africa and Asia, including the United States Agency for International Development (USAID). The African Capacity Building Foundation (ACBF) and the Consultative Group for International Agricultural Research (CGIAR), while partnering with multilateral organizations such as the African Development Bank, European Union, and the World Bank as well as several bilateral donors. He previously served briefly as an Assistant Auditor-General with the Ghana Audit Service (the Supreme Audit Institution of Ghana).

Thomas is ardent supporter of PFM strengthening and has played significant role in programmes for the institutional strengthening of Supreme audit institutions, financial management system strengthening of Central Government Departments and Agencies, Regional Public Institutions in Africa as well as effective legislative oversight of public expenditure.

Mr. Asare is a national of Ghana. He holds a Master of Science Degree in Accounting and Finance from the University of Northampton and Master of Science Degree in Audit and Consultancy from Birmingham City University, both in the United Kingdom. He also holds the following professional certifications and memberships:

▪ Fellow - Association of Chartered Certified Accountants (ACCA), U.K ▪ Associate Member - Chartered Institute of Procurement and Supply (CIPS) – U.K ▪ Member - Institute of Internal Auditors (IIA) – U.S.A ▪ Certified Fraud Examiner (CFE) – Association of Certified Fraud Examiners - U.S.A ▪ Fellow - Chartered Management Institute (CMI) – U.K ▪ Member - Chartered Institute for Securities and Investment (CISI) – U.K ▪ Member - International Consortium on Governmental Financial Management (ICGFM) ▪ Member - International Association for Accounting Education and Research (IAAER)


Keneth Hlasa,Chief Executive Officer, ESAAG

Vickson Ncube, Chief Executive Officer, Pan-African Federation

of Accountants (PAFA)

Kenneth is the Chief Executive Officer of ESAAG with effect from 01 June 2017. He is responsible for strategy and policy implementation, financial and risk management, performance management of operations, corporate governance, and stakeholder and people management. He previously worked as the Bursar of the National University of Lesotho for 2 years, Advisor to the Minister in The Ministry of Local Government in Fiscal Decentralisation in Lesotho for 2 years, Senior Lecture at the National University of Lesotho for 20 years and as an Accountant General of Lesotho for 5 years.

He served on several boards of directors in Lesotho including the Lesotho Electricity Corporation, Lesotho Electricity Communications Company and Central Bank of Lesotho. Kenneth is a Chartered Accountant and also holds Bcom Accounting and Masters in Accountancy qualifications. Kenneth is a member of the Lesotho Institute of Accountants.

Agenda

DAY ONE: MONDAY, 14 OCTOBER 2019Time Activities Speakers8:30 - 9:00 Arrival and Registration9:00 - 9:20 Welcome Remarks Biodun Adeyemo, Acting

Director of PBFA9:20 - 9:50 Opening Remarks Deputy Chairperson9:50 - 10:20 Goodwill message Minister of Finance, Ethiopia10:20 - 10:40 Group photo10:40 - 11:00 Tea Break / Press Conference / Networking11:00 - 11:30 Presentation: Keynote Address

The importance of financial reporting for economic development

Vickson Ncube, Chief Executive Officer - PAFA

11:30 - 13:00 Presentation and Panel Discussion: Modernizing Financial Reporting:

• Public Sector Accounting reforms in Africa - Experience from representative countries

• Relationship between cash-basis, accrual basis and GFS Reporting

Lucie Phillips, ICGFM PresidentLaura Robinson, ICGFM Committee on Overseas Programs, Chair; Swale House Partners Inc.Osman Mohamoud Ali, PFM Expert, Somalia PFM Education and Training ProgrammeIan Carruthers, IPSASB Chair Co-Chair: Thomas Asare Comptroller and Director of the Division of Financial and Administrative Mana-gement (DFAM), UNICEFChair: Stewart Maugham, PFM Consultant

13:00-14:00 Lunch14:00-14:30 Presentation: Public Sector Accounting reforms in Africa Union Biodun Adeyemo,

Acting. Director of PBFA

14:30-15:00 Coffee Break15:00-16:00 Presentation: How Governments can leverage Public Sector

Accounting to support developments: A business case in Health sector

Assietou Sylla Diouf, Managing Director of GAVI, Finance and Operations

16:00-17:00 Presentation: Business Case for the formation of Association of African Accountants General (AAAG)

Kenneth Hlasa, Chief Executive Officer of ESAAG

17:00-18:00 Closing and Networking

Vickson Ncube is the current Chief Executive Officer of the Pan African Federation of Accountants (PAFA). Fellow of the Zambia Institute of Chartered Accountants – ZICA Fellow of the Association of Chartered Certified Accountants – ACCA, and an Associate of the Chartered Institute of Arbitrators. He has been actively involved in IFAC’s Professional Accountancy Organization (PAO) Development Committee and the MOSAIC Steering Committee, and observers the IFAC Board meeting. He has wide range of experience in general management, internal audit, finance management, fund management, pensions, and life and general insurance.

Prior to his current position, he was the Chief executive officer of the Eastern Central and Southern African Federation of Accountants – ECSAFA. He has also been the Chief executive officer of ZICA; Regional manager for African Life Financial Services Limited. Director, Life and Pensions, Director of Finance, Director of Internal Audit, and other positions at the Zambia State Insurance Corporation Limited. Finance manager of the Zambia State Financing Company.


DAY TWO: TUESDAY, 15 OCTOBER 2019Time Description Speakers09.30-11.00 Skills gap and e-learning:

• Presentation: Using e-learning combined with in-country institutions for training

• Panel Discussion: Bridging the skill gap-experience from African countries.

Lucie Phillips, ICGFM PresidentLaura Robinson, ICGFM Committee on Overseas Programs, Chair; Swale House Partners Inc.Stewart Maugham, PFM ConsultantChair: Osman Mohamoud Ali, PFM Expert

11:00 – 11:30 Tea Break/ Networking11:30-13:00 Presentation and Panel Discussion: Challenges to Fiscal

Sustainability and Impact on Economic Well BeingLaura Robinson, ICGFM Committee on Overseas Programs, Chair; Swale House Partners Inc.Stewart Maugham, PFM ConsultantOsman Mohamoud Ali, PFM Expert, Somalia PFM Education and Training ProgrammeChair: Lucie Phillips, ICGFM President

13:00-14:00 Lunch14:00 – 15:00 Presentation: Association of African Accountants General

(AAAG) Charter ReviewKenneth Hlasa, Chief Executive Officer of ESAAG

15:00-15:30 Coffee BreakPUBLIC FINANCE PROFESSIONALS

13.00-14.00 Lunch14:00-16:00 Presentation: The Role of Accounting Professionals in

Public Sector Accounting ReformsIan Carruthers, IPSASB Chair

16:00 – 17:00 Closing and Networking

DAY THREE: WEDNESDAY, 16 OCTOBER 2019IPSASB Strategy and work plan stakeholder consultation: Regional ‘Round Table’

Time Description Speakers9:30 - 10:00 Event Introduction and Overview

• Opening remarks• Day 3 Agenda overview• Introduction of IPSASB members and staff attending

event

Ian Carruthers, IPSASB Chair

10:00 - 11:00 IPSASB Update• Overview of the IPSASB current work plan and on-

going projects• IPSASB research projects overview• Participant Discussion of IPSASB research projects

Ian Carruthers, IPSASB Chair

11:00 - 11:30 Coffee Break11:30 - 13:00 Strategy Implementation

• Overview of IPSASB Strategy and Work Plan 2019-2023

• New projects added to IPSASB work plan o Limited Scope Review of the Conceptual Framework o Natural Resources • Participant discussion

Ross Smith, IPSASB Deputy Director

13:00 - 14:00 Networking Lunch14:00 - 15:30 Revenue Project

• Project overview and background• Overview of accounting for revenue with performance

obligations and revenue without performance obliga-tions

• Participant discussion

Neema Kiure-Mssusa, IPSAS Board Member and Partner at EY

15:30 - 15:45 Coffee Break15.45 - 16.15 Study 14 – Transition to the Accrual Basis of

Accounting• Overview of current Study 14• Study 14 update proposals• Participant discussion

David Watkins, IPSASB Technical Advisor

16:15 -17:00 Summary and Close17:00 - 18:00 Closing and Networking


Sponsor and partners

Sponsor

Partners

The African Union Commission is grateful to the Sponsor, World Bank and all partners for their trust and support for this event.

Participants

No Category Name Title Organisation/ Country Organization

1 Accountant General Abdou Salam Mr Niger Ministry of Finance

2 Accountant General Adoum Saleh Mahamat Mr. Chad Ministry of Finance

3 Accountant General Ahmed Haridy Dr. Egypt Ministry of Finance

4 Accountant General Ahmed Miska Mr. Mauritania Ministry of Finance

5 Accountant General Alvaro Teixeira Costa Fernão Mr. Angola Ministry of Finance

6 Accountant General Andre Moussa Mr. Central African Rep.

Ministry of Finance

7 Accountant General Aster Haile Selassie Mekuria Mrs. Ethiopia Ministry of Finance

8 Accountant General Bernard Ndungu Mr Kenya Ministry of Finance

9 Accountant General Cislau D´Apresentação Costa Costa

Mr Sao Tome And Principe

Ministry of Finance

10 Accountant General Clara Adam Mrs. Gambia Ministry of Finance

11 Accountant General Degu Lakew Mr. Ethiopia Ministry of Finance

12 Accountant General Dick Sichembe Dr Zambia Ministry of Finance

13 Accountant General Dr. Eyob Tekalgn Tolina H.E. Ethiopia Ministry of Finance

14 Accountant General Edwin Zvandasara Mr. Zimbabwe Ministry of Finance

15 Accountant General Fanta Keita Mrs. Guinea Ministry of Finance

16 Accountant General Fekadu Agonafir Mr. Ethiopia Ministry of Finance

17 Accountant General Francis Mwakapalila Mr Tanzania Ministry of Finance

18 Accountant General Gbane Abou Mr. Cote D'ivoire Ministry of Finance

19 Accountant General Getachew Negera Mr. Ethiopia Ministry of Finance

20 Accountant General Ghebreberhan Mehretab Ghebremariam

Mr. Eritrea Ministry of Finance



21 Accountant General Hamdi Mohamed Yusef Mr. Saharawi Arab

D.R. Ministry of Finance

22 Accountant General Hlompho Matsoso Ms Lesotho Ministry of Finance

23 Accountant General Janga A. Kowo Mr. Liberia Ministry of Finance

24 Accountant General Kwasi Kwaning-Bosopem Mr. Ghana Ministry of Finance

25 Accountant General Mali Mohamed Bacar Ms. Saharawi Arab D.R.

Ministry of Finance

26 Accountant General Mamadou Yaké Bah Mr. Senegal Ministry of Finance

27 Accountant General Marcel Mukeshimana Mr Rwanda Ministry of Finance

28 Accountant General May-Paule Marengo Ms. Seychelles Ministry of Finance

29 Accountant General Mohamed Fadel Salama Mr. Saharawi Arab

D.R. Ministry of Finance

30 Accountant General Mohamed KABELMA Mr. Morocco Ministry of Finance

31 Accountant General Mouna Nouri Mrs. Tunisia Ministry of Finance

32 Accountant General Nzengu Mishinga Jules Mr. Congo Dr Ministry of Finance

33 Accountant General Ojambo Stephen Mr Uganda Ministry of Finance

34 Accountant General Oumara Karimou Assouma Mr. Benin Ministry of Finance

35 Accountant General Patrick Heriniaina Razafindrasata Mr. Madagascar Ministry of Finance

36 Accountant General Rajkant Anand Moteea Mr. Mauritius Ministry of Finance

37 Accountant General Richard S Williams Mr Sierra Leone Ministry of Finance

38 Accountant General Samuel D. Mbingo Ms Swaziland Ministry of Finance

39 Accountant General Seydou BARRO Mr. Burkina Faso Ministry of Finance

40 Accountant General Sidiki Traore Mr. Mali Ministry of Finance

41 Accountant General Silindile Kubheka Ms South Africa Ministry of Finance

42 Accountant General Simon Kiman Lado Mr South Sudan Ministry of Finance

43 Accountant General Victor Mapeza Mr. Zimbabwe Ministry of Finance

44 Accountant General Woldeab Demissie Mr. Ethiopia Ministry of Finance

45 AFROSAI-E Adja Nee Agnimel Anastasie Lucie Mrs. Côte D'ivoire AFROSAI-E

46 AFROSAI-E Bruce Vivian Mr. South Africa AFROSAI-E


47 AFROSAI-E Eltahir Malik Mr. Sudan SAI Sudan 48 AFROSAI-E George Mahembe Mr. Zimbabwe ICSAZ 49 AFROSAI-E Hassan Mr. Cameroon CREFIAF

50 AFROSAI-E Justice Mbah Acha Rose Fomundam H.E. Cameroon SAI Cameroon

51 AFROSAI-E Kebafentse Helen Ketshajwang Mrs. Bostwana SAAG

52 AFROSAI-E Louisa Forlack Nkendong Mrs. Cameroun CREFIAF

53 AFROSAI-E Mildred Chiri Ms Zimbabwe SAI Zimbabwe 54 AFROSAI-E Mohamed Ali Mr. Somalia SAI Somalia 55 AFROSAI-E Mr Julius Mojapelo Mr. South Africa SAICA 56 AFROSAI-E Mussa Assad Prof. Tanzania AFROSAI-E 57 AFROSAI-E Neo Hlatshwayo Mr. South Africa AFROSAI-E 58 AFROSAI-E Fofana Idrissa Mr. Cote D'ivoire AFROSAI-E

59 AFROSAI-E ADJA Née AGNIMEL Anastasie Lucie Mrs. Cote D'ivoire AFROSAI-E

60 AFROSAI-E Adja Brokoune Soumayè Vincent Mr. Cote D'ivoire AFROSAI-E

61 ESAAG Kenneth Hlasa Mr. South Africa ESAAG 62 ESAAG Nokwanda Mngeni Mrs. South Africa ESAAG

63 Ethiopian Audit and Accounting Firm Alen Bromhead Mr. Ethiopia A.A BromHead Certified Audit

Firm

64 Ethiopian Audit and Accounting Firm Alia Abdulahi Muzein Mrs. Ethiopia Alia Abdulahi Muzeyein

Certified Audit Firm

65 Ethiopian Audit and Accounting Firm

Belayneh Molla Adgeh Mr. Ethiopia Belayneh Molla Adgeh


66 Ethiopian Audit and Accounting Firm Belete Tensaye Mr. Ethiopia Belete Tensaye Wakeyo


67 Ethiopian Audit and Accounting Firm Bilal Mohammed Mr. Ethiopia Bilal Mohammed Bushira

Auditing Certified Audit Firm

68 Ethiopian Audit and Accounting Firm Birberssa Demisse Mr. Ethiopia

Asrat, Gezahegne & Birbirssa (ASGB) Certified Audit Partnership

69 Ethiopian Audit and Accounting Firm Biruk Hailu Mr. Ethiopia Biruk Hailu Debele Certified

Audit Firm

70 Ethiopian Audit and Accounting Firm Daniel Getaneh Mr. Ethiopia Daniel Getaneh Tiruneh


71 Ethiopian Audit and Accounting Firm Demissie Geda Mr. Ethiopia A.A BromHead Certified Audit

Firm

72 Ethiopian Audit and Accounting Firm Fasil Hailu Mr. Ethiopia Girma and Fasil Audit Service

Partnership

73 Ethiopian Audit and Accounting Firm

Frezer Habtewold Bahru Mr. Ethiopia Frezer Habtewold Bahru




74 Ethiopian Audit and Accounting Firm Getachew Hailu Mr. Ethiopia Getachew Ahilu Aufit Firm

75 Ethiopian Audit and Accounting Firm Girma Tesfaye Mr. Ethiopia Girma and Fasil Audit Service

Partnership

76 Ethiopian Audit and Accounting Firm Hiwot Tadesse Mrs. Ethiopia Hiwot Tadesse Akuma Certified

Audit Firm

77 Ethiopian Audit and Accounting Firm Hruy Abebayehu Mr. Ethiopia Hruy Abebayehu Mergia


78 Ethiopian Audit and Accounting Firm Kassa Yilala Mr. Ethiopia Kassa Yilala Wufye Certified

Audit Firm

79 Ethiopian Audit and Accounting Firm Menbere Leul Mr. Ethiopia Mersha Lakew Tefera Certified

Audit Firm

80 Ethiopian Audit and Accounting Firm Solomon Demena Mr. Ethiopia Solomon Demena Sehine

Certifed Audit Firm

81 Ethiopian Audit and Accounting Firm Tadele Gebeyehu Mr. Ethiopia Bahru and Tadele Certified

Audit Partnership

82 Ethiopian Audit and Accounting Firm Tekeste Gebru Mr. Ethiopia HST General Partnneship

83 Ethiopian Audit and Accounting Firm Teklehaimanot Hagos Mr. Ethiopia Teklehaimanot Hagos

G/Michael Certified Audit firm

84 Ethiopian Audit and Accounting Firm Tesfaye Tessema Mr. Ethiopia Tesfaye Tesema Shibeshi


85 Ethiopian Audit and Accounting Firm Wegderes Agonafir Mr. Ethiopia Wegderes Nigussie Agonafir


86 Ethiopian Audit and Accounting Firm Wudu H. Mr. Ethiopia Wudu and Hussien Certified

Audit Partnership

87 Ethiopian Audit and Accounting Firm Yared Desalegn Mr. Ethiopia Yared Desalegn Feyssa Certified

Audit Firm

88 Ethiopian Audit and Accounting Firm Zelalem Tilahun Mr. Ethiopia Zelalem Tilahun Deresse


89 External Board of Auditors Ahmed El-Kasmi Mr. Morocco Board of External Auditors

90 External Board of Auditors Alexander Koomson Mr. Ghana Board of External Auditors

91 External Board of Auditors

Solomon Akpoyomare Onjeta Mr. Nigeria Board of External Auditors


Charles-Emile Appesse Mr. Congo

Brazzaville Board of External Auditors


Daniel Yaw Domelevo Mr. Ghana Board of External Auditors


Ehab Mohammed Farouk Mr. Egypt Board of External Auditors


Jean De Dieu Rakotondramihamina Mr. Madagascar Board of External Auditors



Junias Etuna Kandjeke Mr. Namibia Board of External Auditors


Mabatho Mase Sedikela Mrs. South Africa Board of External Auditors

98 External Board of Auditors Salah Kheddar Mr. Algeria Board of External Auditors

99 External Board of Auditors Sami Nouicer Mr. Tunisia Board of External Auditors

100 Guest Omar Salah Adan Mr. Somalia Ministry of Finance

101 Guest Abdifatah Ahmed Yusuf Mr. Somalia Ministry of Finance

102 Guest Abdirizak Omar Farah Mr. Somalia Ministry of Finance

103 Guest Abdisamad Awad Osman Mr. Somalia Ministry of Finance

104 Guest Abdulkadir Ahmed Hashi Mr. Somalia Ministry of Finance

105 Guest Abshir Mohamed Abshir Mr. Somalia Ministry of Finance

106 Guest Bashir Mohamed Warsame Mr. Somalia Ministry of Finance

107 Guest Dayib A Mohamed Mr. Somalia Ministry of Finance

108 Guest Ismail Said Yusuf Mr. Somalia Ministry of Finance

109 Guest Mohamed Abdulkadir Osman H.E. Somalia Ministry of Finance

110 Guest Nuh Muse Mr Somalia Ministry of Finance

111 Guests Adebomi Stephen Onsile Mr. Nigeria Mobil Producing Plc.

112 Guests Assietou Diouf Mrs. France GAVI 113 Guests Awinja Wameyo Mr. Kenya GAVI 114 Guests Godfrey Magadu Mr. Uganda EAC

115 Guests Ikechukwu I. Osegbu Mr. Nigeria Institute of Chartered Accountants of Nigeria (ICAN)

116 Guests Nicodeme Adzra Mr. France La Francophonie 117 Guests Reuben Orwaru Mr. South Africa PAFA 118 Guests Thomas Asare Mr. Ghana UNICEF 119 ICGFM Laura Robinson Mrs. United States ICGFM 120 ICGFM Lucie Philips Dr. United States ICGFM

121 ICGFM Osman Mohamoud Ali Mr. Puntlante State

Of Somalia Somalia PFM Education and Training Programme

122 ICGFM Stewart Maugham Mr. United States ICGFM

123 International Partners Abiy Demissie Belay Mr. Ethiopia World Bank



124 IPSASB Amon Dhliwayo Mr. Canada IPSASB 125 IPSASB Chris Nyong Mr. Nigeria IPSASB 126 IPSASB David Watkins Mr. Great Britain IPSASB 127 IPSASB Ian Carruthers Mr. Canada IPSASB 128 IPSASB Neema Kiure-Mssusa Mrs. Tanzanian IPSASB 129 IPSASB Ross Smith Mr. Canada IPSASB 130 IPSASB Samuel Agbevem Mr. Nigeria Ernst & Young 131 PAFA Koos Du Toit Mr. South Africa PAFA 132 PAFA Lefaria Kinimi Mrs. South Africa PAFA 133 PAFA Leonard Ambassa Mr. Cameroon PAFA 134 PAFA Noël Kouzolo Cabinet Mr. Congo PAFA 135 PAFA Vickson Ncube Mr. South Africa PAFA

136 Professional Accounting Body Admire Ndurunduru Mr. Zimbabwe Public Accountants and

Auditors Board of Zimbabwe

137 Professional Accounting Body Ahmed Kumshe Dr. Nigeria Institute of Chartered

Accountants of Nigeria (ICAN)

138 Professional Accounting Body Alberto Seixas Mr. Angola

Ordem dos Contabilistas e Peritos Contabilistas de Angola (OCPCA)

139 Professional Accounting Body

Andre FOKO TOMENA Mr. Congo DR

Ordre National des Experts Comptables de la République Démocratique du Congo (ONEC – DR CONGO)

140 Professional Accounting Body Bonna Kashinga Mr. Zambia Zambia Institute of Chartered

Accountants (ZICA)

141 Professional Accounting Body Cosme Goundété Mr. Benin

Ordre Des Experts Comptables et Comptables Agréés du Bénin (OECCA)

142 Professional Accounting Body Edwin Makori Mr. Kenya Institute of Certified Public

Accountants of Kenya (ICPAK)

143 Professional Accounting Body Fatmata Denton Ms. Sierra Leone

Institute of Chartered Accountants Sierra Leone (ICASL)

144 Professional Accounting Body Faysil Suwaydan Mr. Libya Libyan Institute of Accountants

(LIA)

145 Professional Accounting Body Fredrick Riaga Mr. Kenya Public Sector Accounting

Standards Board (PSASB)

146 Professional Accounting Body Gashe Yemane Mr. Ethiopia Accounting and Auditing Board

of Ethiopian (AABE)


Gomera Nhamo Lovemore Ms. Zimbabwe

Institute of Chartered Secretaries and Administrators in Zimbabwe (ICSAZ)


Hamadou Garba Hama Mr. Niger ONECCA Niger (PAO)


149 Professional Accounting Body Jean-Paul Nendigui Mr. Chad

Ordre des Professionnels Comptables du Tchad (OPCT) – TCHAD


Monyaola Mosoloane Mr. Lesotho Lesotho Institute of

Accountants (LIA)

151 Professional Accounting Body Naima Nasr Mrs. Morocco Ordre des Experts Comptables

du Royaume du Maroc (OEC)

152 Professional Accounting Body Oumar Fall Mr. Senegal

Ordre National des Experts Comptables et Comptables Agréés du Sénégal (ONECCA)

153 Professional Accounting Body Hayfron Aboagye Mr. Ghana Institute of Chartered

Accountants of Ghana (ICAG)

154 Professional Accounting Body Rabah TAFIGHOULT Mr. Algeria

Conseil National de l’ordre National des Experts Comptables (CN-ONEC)


Sidibé Fatoumata Cissé Mrs. Mali

Ordre National Des Experts-Comptables et Comptables Agréés du Mali (ONECCA)

156 Professional Accounting Body Skander BOUSNINA Mr. Tunisia Ordre des Experts Comptables

de Tunisie (OECT)

157 Professional Accounting Body Verily Molatedi Ms. Botswana Botswana Institute of

Chartered Accountants (BICA)

158 Professional Accounting Body Boulila Bassem Mr. Tunisia Ordre des Experts Comptables

Tunisie

159 Professional Accounting Body Evariste MINANI Mr. Burundi Ordre des Professionels

Comptables

160 Professional Accounting Body Faith Ngwenya Mrs South Africa

The South African Institute of Professional Accountants (SAIPA)

161 Professional Accounting Body Farai Jabulani Mr. Zimbabwe Institute of Administration and

Commerce of Zimbabwe

162 Professional Accounting Body Missian Ndonta Mr. Chad

Ordre National des Professionnels et Comptable de TChad (ONPCT)


Osei Kwaku Adjaye-Gyamfi Mr. Ghana Institute of Chartered

Accountants of Ghana (ICAG)

164 Professional Accounting Body Pius A. Maneno Mr. Tanzania National Board of Accountants

and Auditors Tanzania (NBAA)

165 Professional Accounting Body Reckson Thakhathi Prof.

Dr. South Africa SAIBA


Soonsyra Lowe Nicolas Mrs. Spain CABRI

167 Professional Accounting Body Sudhir Newaj Mr. Mauritius

Mauritius Institute of Professional Accountants (MIPA)



168 Professional Accounting Body Tendia Tichangwa Ms. Zimbabwe Institute of Chartered

Accountants

169 Professional Accounting Body Ticha Virginie Mrs. Cameroon International Federation of

Consular Chambers

170 Professional Accounting Body Victor Tanwone Mr. Liberia Liberian Institute of Certified

Public Accountants (LICPA)

171 Professional Accounting Body Yawo DJIDOTOR Mr. Togo

Ordre National des Experts Comptables et des Comptables Agréés du Togo (OECCA)

172 Professional Accounting Body Hendro Nhavene Mr. Mozambique

Ordem dos Contabilistas e Auditores de Moçambique (OCAM)

173 Public Finance Expert Dawit Seyoum Mr. Ethiopia Grant Thornton

174 Public Finance Expert Dawit Shimelis Mr. Ethiopia Accounting and Auditing Board of Ethiopia (AABE)

175 Public Finance Expert Demelash Debele Mr. Ethiopia Accounting and Auditing Board of Ethiopia (AABE)

176 Public Finance Expert Sishay Teferi Mrs. Ethiopia Accounting and Auditing Board of Ethiopia (AABE)

177 Public Finance Expert Stephan Van Der Merwe Mr. South Africa CaseWare Africa

178 Public Finance Expert Stephen Ochieng Mr. Kenya PricewaterhouseCoopers

179 RECS Abouna Kakogo Ms Gabon Economic Community of Central African States (ECCAS)

180 RECS Clement Kanyama Mr. Zambia Common Market for Eastern and Southern Africa (COMESA)

181 RECS Fafa Avafia Ms. Namibia Southern African Development Community (SADC)

182 RECS Faith Munga Mrs. Kenya East African Stand by Force Coordination Mechanism (EASFCOM)

183 RECS Imed BEN HADJ HAMOUDA Mr. Tunisia Arab Maghreb Union (AMU)

184 RECS Joseph Onyari Mr. Kenya Intergovernmental Authority on Development (IGAD)

185 RECS Juvenal Ndimurirwo Mr. Burundi East African Community (EAC)

186 RECS Molokwu Azikiwe Mr. Nigeria Economic Community of West African States (ECOWAS)

187 International Partners

Edward Olowo-Okere Mr. - World Bank

188 International Partners Hisham Waly Mr. - World Bank


189 International Partners Jana Kunicova Mrs. - World Bank


Lourdes Consuelo Linares Mrs. - World Bank

191 International Partners Rafika Chaouali Ms. - World Bank


Waleed Haider Malik Mr. - World Bank

193 International Partners Clara Maghani Mrs. - World Bank

32www.au.int

Notes

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

...............................................................................................................................

CONTENT · 4 AU African Union AUC African Union Commission AAAG African Association of Accountants...

Documents

Transcript of CONTENT · 4 AU African Union AUC African Union Commission AAAG African Association of Accountants...