Arnold Schilder: Dynamics in accounting and auditing in relation to banking supervision (Central Bank Articles and Speeches)

This morning, we have just heard Malcolm Knight speak about the remarkable and equally dynamic evolution taking place in accounting, fuelled by convergence trends within banking, between banking and insurance and across global markets. I’m pleased that my remarks today will echo many of these same thoughts, and that the topics chosen for our workshops will focus on some of the key issues we supervisors need to think about as we and the institutions we regulate prepare for these changes.