Accounting and Financial Reporting Council

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"AFRC Connect" EP3 Improve Journal Entry Testing (JET) to Address Fraud Risks

In this episode, we explore how Journal Entry Testing (JET) can detect management's "financial makeup tricks". This episode will present a case study, providing various clues for you to follow audit partner Mr. P and his team as they seek to solve the mystery

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AFRC Regional Regulatory Forum 2025 Highlights

The RRF 2025 fostered high-level discussions on global issues affecting financial reporting and auditing—such as governance, audit quality, sustainability disclosures and assurance, and AI transformation.

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As an independent regulator, we spearhead and lead the accounting profession to constantly raise the level of quality of professional accountants, and thus protect the public interest.

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