The first is focused on accounting, the second on auditing, followed by some closing remarks. BIS Review 56/2004  1  Under accounting, I will look first at accounting and disclosure - what are the drivers and trends? Then, accounting and supervision - where they converge, and, unfortunately, where they diverge.
The CBN is also leading the efforts of the Bankers’ Committee to set up an industry-wide biometric database for all bank customers to address issues of KYC, Anti Money Laundering (AML), and access to credit. This will help fast track use of channels such as biometric ATMs and POS terminals, etc. 7.