Auditor independence
Regional bodies of Auditors-Generals undertake surveys on independence. For example, ACCA is assisting the Caribbean Organisation of Supreme Audit Institutions (CAROSAI) to undertake a survey of the degree of independence enjoyed by the auditors-generals of English-speaking Caribbean countries.
Model National Audit Act
ACCA has developed a model National Audit Act. This has been used as the basis for a public-sector audit law in several countries and includes many aspects of good practice taken from audit laws across the world. To obtain a copy e-mail: publicsector@accaglobal.com.