The Opening Ceremony Program

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The Opening Ceremony Program Tuesday 10 JUMADAI 1435H (March 11, 2014) 07.30-08.30 Reception and Registration 08.30-09.15 Opening The Holy Koran GCC Accounting & Auditing Organization Address Forum Organizers Address Forum Patronage Address : H.E Dr. Tawfig Alrabiah Minister of Commerce and Industry, KSA Honoring H.E. Abdulaziz Rashed Ibrahim Al-Rashed Pioneer of the Accounting Profession Honoring the Forum Sponsors 09.15-09.30 Break

The Forum Program Day One: Tuesday 10 JUMADAI 1435H (March 11, 2014) First Session : Accounting Standards and Its Role in Enhancing the Investment Environment Chairman : Prof. Abdul-Rahman Ibrahim AL-Humaid Professor of Accounting and Auditing at King Saud University 09.30-09.50 Mr. Michel Prada Chairman of IFRS Foundation Trustees IFRS convergence and challenges facing its Global application 09.50-10.10 Mr. Paul Pacter Former Board Member, Consultant to the IASB 10.10-10.30 Dr. Ahmad Abdulla Almeghames Global application of IFRS with a focus on the application in GCC Member States and in countries that apply it for the first time SOCPA Project on Transit to IFRS SOCPA Secretary General 10.30-10.50 Mr. Mario Abela Integrated Reporting senior member of the Policy and Regulation Group- International Federation of Accountants ( IFAC) 10.50-11.30 Discussion 11.30-12.15 Break / Prayer

Day One: Tuesday 10 JUMADAI 1435H (March 11, 2014) Second Session : The Future of the Accounting and Auditing Profession in GCC Member States Chairman : H.E. Mr. Abdulmohsen Abdulaziz Al-Fares Chief Executive Officer, Managing Director and Executive Director of Alinma Bank 12.15-12.35 Dr. Obaid Saad Almutairi Innovation in accounting education Dean of the College of Business and Economics at Qassim University, Saudi Arabia 12.35-12.55 Prof. Wael Ibrahim Rashed Professor of Accounting and Auditing College of Administrative Sciences, Kuwait University 12.55-13.15 D r. Mohammed Ali Saleh Jubran Professor of Accounting Faculty of Commerce & Economics, Sana'a University 13.15-13.35 Dr. Adnan Hassan Al-Hassan Director of the Technical Office of the Investment Sector The State Audit Bureau of Kuwait Accounting education and comprehensive development in GCC Member States Regulating the accounting and auditing profession in the GCC Member States, "A comparative analysis study of the laws governing the practice of the profession" The role of continuing professional education in raising the efficiency of the auditor in both public and private sectors 13.35-14.15 Discussion 14.15 Lunch

Day Two : Wednesday 11 JUMADA I 1435 H (March 12, 2014) First session : The Accounting and Auditing Profession and its Role in Economy Chairman : H.E. Dr. Abdullah Abdulaziz Alabdelkadir Vice President of the National Anti-Corruption Commission, Integrity Protection Sector Saudi Arabia 09.00-09.20 Dr. Abdulkareem Alzarouni Vice-Chairman of the GCC Accounting and Auditing Organization. 09.20-09.40 Mr. Abdulrahman Ahmad Al-Ajlan Assistant Vice President of the National Anti-Corruption Commission, to Follow Systems and Violations, Saudi Arabia 09.40-10.00 Mrs. Gabriella Marie Kusz, Senior Financial Management Specialist, Middle East and North Africa (MENA), Financial Management Unit - World Bank 10.00-10.20 Dr. Alwaleed Khalid Al-Sheikh, Director for Banking Supervision Department,Saudi Arabian Monetary Agency (SAMA) 10.20-10.40 Dr. Afaf Abu Zerr Professor of accounting and auditing - Amman Arab University, Jordan The audit profession and its role in anticorruption The role of the audit in anti-financial and administrative corruption Accounting and Auditing: Underpinning Economic Growth and Prosperity Basel 3 system, its applications in the GCC Member States and its role in the safety of the banking sector Modern frameworks for roles related to accounting and auditing to realize sustainability reporting 10.40-11.30 Discussion 11.30-12.15 Break / Prayer

Day Two : Wednesday 11 JUMADA I 1435 H (March 12, 2014) Second Session : Auditing Standards and Its Role in Promoting Trust and Credibility to the Financial Statements Chairman : Prof. Jasem Mohamed Al-Mudhaf Head of Accounting Department - College of Business Administrations - Kuwait University 12.15-12.35 Prof. Ehsan Saleh Al-moataz Professor of Accounting, Umm AlQura University, Saudi Arabia 12.35-12.55 Dr. Yahya Ali Aljabr Associate Professor, Accounting Department, King Saud University Dr. Nasser Mohammed Al-Sadoun Assistant Professor, Accounting Department, King Saud University Saudi Arabia 12.55-13.15 Dr.Kousay Said Professor of Accounting, University of Bahrain Dr. Hussein Khasharmeh Professor of Accounting, University of Bahrain 13.15-13.35 Mr. Haider Ali Lodhi Senior manager - (Ernst & Young), Saudi Arabia The auditor ethical behavior and its impact in promoting confidence audit profession Effect of joint audits on the quality of accounting profits of companies listed at Saudi stock market Auditors Perceptions On Impact Of Mandatory Audit Firm Rotation On Auditor Independence Evidence From Bahrain Compliance with U.S. Foreign Account Tax Compliance Act (FATCA) 13.35-14.15 Discussion 14.15-14.25 Closing session 14.25 Lunch