Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge.

一般会计人员办理交接手续，由会计机构负责人、计主管人员监交。

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Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge.

会计机构负责人、会计主管人员办理交接手续，由单位领导人监交，必要时可以由主管单位派人会同监交。

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The International Financial Reporting Standard Foundation (formerly the International Accounting Standards Committee Foundation) is the governing body of the International Accounting Standards Board that sets accounting standards for much of the world.

FORBES: Have They Pushed the Self Destruct Button at the International Financial Reporting Standard Foundation?

One proposal, from Senators Jon Corzine and Christopher Dodd, is to look into creating a new oversight body akin to the quasi-governmental Public Company Accounting Oversight Board.

FORBES: Magazine Article

The Association to Advance Collegiate Schools of Business, a 97-year-old nonprofit body that issues a seal of approval to business and accounting programs world-wide, says it needs the flexibility to support a growing group of programs from around the world.

WSJ: B-School Accrediting Body Retools Its Standards