{"id":2108,"date":"2020-11-26T07:24:37","date_gmt":"2020-11-26T07:24:37","guid":{"rendered":"https:\/\/goc2020.govmu.org\/24032021_frc\/?page_id=2108"},"modified":"2025-05-22T05:14:49","modified_gmt":"2025-05-22T05:14:49","slug":"laws-and-regulations-and-standards","status":"publish","type":"page","link":"https:\/\/frc.govmu.org\/frc\/?page_id=2108","title":{"rendered":"Laws and Regulations and Standards"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2108\" class=\"elementor elementor-2108\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5fb0ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5fb0ec\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-211dd39\" data-id=\"211dd39\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-364b76e elementor-widget elementor-widget-text-editor\" data-id=\"364b76e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Laws, Regulations and Standards<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef44ce7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef44ce7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54471f3\" data-id=\"54471f3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de1460c elementor-widget elementor-widget-text-editor\" data-id=\"de1460c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/>\u00a0 \u00a0 <span style=\"color: #2673bf; font-size: 11pt;\"><strong><a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/frc\/?page_id=2214\">Financial Reporting Act<\/a><br \/><span style=\"color: #333333;\"><br \/>Financial Reporting Framework and Standards for statutory bodies:<br \/><\/span><\/strong><\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #2673bf; font-size: 11pt;\"><strong><span style=\"color: #333333;\"><span style=\"color: #292828;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/> <span style=\"color: #000080;\">\u00a0<\/span><\/span><\/span><\/strong><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2023\/03\/FRC-Guidance-on-Revenue-IPSAS-Framework.pdf\">\u00a0 FRC Guidance on Revenue IPSAS Framework<\/a><\/span><\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"background-color: transparent; color: #2673bf; font-size: 11pt;\"><strong><span style=\"color: #333333;\"><span style=\"color: #292828;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/> \u00a0<\/span><\/span><\/strong><span style=\"color: #333333;\"><span style=\"color: #292828;\">\u00a0<\/span><\/span><\/span><span style=\"background-color: transparent; color: #2673bf; font-size: 11pt;\"><span style=\"color: #333333;\"><span style=\"color: #292828;\"> <a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/frc\/?page_id=1577\">Financial Reporting Standards for Small Entities March 2015<\/a><\/span><\/span><\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #2673bf; font-size: 11pt;\"><strong><span style=\"color: #333333;\"><span style=\"color: #292828;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/> \u00a0\u00a0 <\/span><\/span><\/strong><span style=\"color: #333333;\"><span style=\"color: #292828;\"><a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/24032021_frc\/?page_id=1577\">Financial Reporting Framework and Standards for Statutory Bodies 2010<\/a><\/span><\/span><\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #292828;\"><br \/><\/span><span style=\"color: #333333;\"><strong>Corporate Governance:<\/strong><\/span><br \/><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/>\u00a0 \u00a0\u00a0<a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/frc\/?page_id=1461\">The National Code of Corporate Governance for Mauritius (2016)<\/a><br \/><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/>\u00a0 \u00a0\u00a0<a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/frc\/?page_id=1461\">Guidelines on Corporate Governance<\/a><br \/><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/>\u00a0 \u00a0\u00a0<a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/frc\/?page_id=1461\">Report on Corporate Governance<\/a><br \/><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/>\u00a0 \u00a0\u00a0<a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/frc\/?page_id=2145\">Financial Reporting (Reporting on Compliance with the Code of Corporate Governance) Guidelines 2019<\/a><br \/><span style=\"color: #292828;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/>\u00a0 \u00a0\u00a0<a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/frc\/wp-content\/uploads\/2020\/11\/GUIDELINES-ON-SANCTIONS-ON-AUDITORS.pdf\" target=\"_blank\" rel=\"noopener\">Guidelines on sanctions on auditors<\/a><br \/><\/span><span style=\"color: #292828;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/>\u00a0 \u00a0\u00a0<a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/24032021_frc\/?page_id=2145\">Guidelines &#8211; reporting on compliance on CCG by Auditor<\/a><\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #2673bf; font-size: 11pt;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/>\u00a0 \u00a0\u00a0<strong><a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/frc\/?page_id=2265\">Statutory Bodies<\/a><\/strong><br \/><\/span><span style=\"color: #2673bf; font-size: 11pt;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-2364\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/12\/roundedbullet1-1.png\" alt=\"\" width=\"9\" height=\"9\" \/>\u00a0 \u00a0\u00a0<strong><a style=\"color: #2673bf; font-size: 11pt;\" href=\"\/frc\/?page_id=2271\">AML\/CFT<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-10819c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10819c0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f720d8c\" data-id=\"f720d8c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-283c924 elementor-widget elementor-widget-spacer\" data-id=\"283c924\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1aab84 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f1aab84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f6d4605 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f6d4605\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62532cc\" data-id=\"62532cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8bfdf1a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8bfdf1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Laws, Regulations and Standards \u00a0 \u00a0 Financial Reporting Act Financial Reporting Framework and Standards for statutory bodies: \u00a0\u00a0 FRC Guidance on Revenue IPSAS Framework \u00a0\u00a0 Financial Reporting Standards for Small Entities March 2015 \u00a0\u00a0 Financial Reporting Framework and Standards for Statutory Bodies 2010 Corporate Governance:\u00a0 \u00a0\u00a0The National Code of Corporate Governance for Mauritius (2016)\u00a0 \u00a0\u00a0Guidelines &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/frc.govmu.org\/frc\/?page_id=2108\"> <span class=\"screen-reader-text\">Laws and Regulations and Standards<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2108","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/2108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2108"}],"version-history":[{"count":53,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/2108\/revisions"}],"predecessor-version":[{"id":3750,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/2108\/revisions\/3750"}],"wp:attachment":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}