Zimbabwe Accounting and Auditing Practices Board

Zimbabwe Accounting and Auditing Practices Board is the national accounting and auditing standards setter for both the private and public sector. ZAPB considers matters of accounting significance and topical accounting issues. It therefore serves the profession in the wider public interest.

Background

It is the official national standard-setting body with statutory recognition under the laws of Zimbabwe. The body enjoys statutory recognition as the national accounting standards setting authority. It includes representatives of users, preparers and auditors of financial statements.^[1] The Zimbabwe Accounting and Auditing Practices Board (ZAPB) is the technical accounting and auditing body of PAAB.^[2]