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Objectives of SS Division

The primary objectives of SS are summarized as follows:

1.  To serve the public interest by setting high-quality financial reporting, auditing, actuarial and valuation standards and by facilitating the convergence of international and national standards, thereby enhancing the quality and uniformity of practice throughout Bangladesh businesses, NGOs, Govt. entities and strengthening public confidence in the accounting, auditing, insurance and valuation profession.

2.    To demonstrate to investors, business community, government agencies, tax authorities, donor agencies, interested third parties and the wider public our commitment to upholding and developing professional standards that command public confidence and to provide comfort and assurance to users of financial statements, govt. agencies and third parties.

3.  To establish appropriate high quality standards and guidelines in relation to financial reporting, audit practice, actuarial and valuation services of the firms that are considered essential in the interest of the profession, in the public interest and to comply with the requirements of Financial Reporting Act, 2015, Financial Reporting Rules, and other regulatory, professional and local law requirements issued by different govt. agencies and regulators.

4.  To ensure compliance of International membership (IFAC, IASB, IVSC, ASB) obligations by the accounting and other professional bodies and seek to enhance the performance of professionals in Bangladesh.

5.  To provide support and guidance to help accounting, auditing, actuarial and valuation firms to develop and improve their practices.

6.  Any other functions delegated to it by the Council