Manning School of Business professor Dr. Ian Hutchinson spent part of Fall of 2016 in Poland. He was there as part of the Financial Reporting Technical Assistance Program (FRTAP) organized by the World Bank Centre for Financial Reporting Reform (CFRR). The events were organized with the importance of change in an international environment of economic growth and competition in mind. Dr. Hutchinson, along with Brian Friedrich and Laura Friedrich were the lead project consultants. The goals of the workshops included redeveloping and updating the final licensing exam for Poland’s statutory auditors, similar to the CPA program in Canada. Representatives from Poland’s National Chamber of Statutory Auditors, academia, the Ministry of Finance, the Polish Financial Supervision Authority, and the Examination Commission all attended the events in Warsaw, Poland.
The first main workshop included discussions on designing, developing, and overseeing the Polish final licensing exam for statutory auditors. Conversations included the key elements of exam administration, and working towards delineation of roles and responsibilities, standard setting with a psychometrician, communication and monitoring results, and administering exam critiques and appeals. These workshops provided insight into developing final licensing examinations, and ensuring all exams written are of equal difficulty, and cover an equivalent breadth of topics—including technical and professional skills, values, ethics, and attitudes required of a professional working in an accounting environment. While the workshop on developing and adjusting the examination process was a necessary and important discussion, conversations in the second workshop extended into topics relating to overcoming constraints and moving forward to implementation. Having well-developed processes and ideas is only the first step; ensuring the processes can be implemented, and maintained is the next—and often more difficult—obstacle to overcome.
Dr. Ian Hutchinson was central to the organization and implementation of these workshops, along with his coworkers and team. The FRTAP program was a huge first step for Poland in working towards improving their licensing program and examination for statutory auditors. Having a professor with such a deep understanding of the requirements in testing certification is an asset for Acadia Business students. F.C. Manning Accounting majors are readily prepared upon completion of their BBA to work towards their CPA (or equivalent) certification. Acadia graduates can ensure they have covered the necessary topics throughout their degree in great depth, and they are prepared for the CPA process, thanks to the extent to which all Acadia Accounting Professors grasp the CPA examination process, and Dr. Hutchinson’s work in Poland is only one exemplary demonstration of this.
Acadia University’s Fred C. Manning School of Business is located in the town of Wolfville in the beautiful Annapolis Valley of Nova Scotia. Home to over 600 undergraduate students it offers a four-year Bachelor of Business Administration program with majors in six areas including accounting, finance, marketing, entrepreneurship and innovation, employment relations, and technology management. Students enrolled in our program may also take advantage of international study and co-op education opportunities. More information can be found on the Fred. C. Manning School of Business homepage.