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In partnership with

In partnership withTHE ASSOCIATION OF INTERNATIONAL CERTIFIEDPROFESSIONAL ACCOUNTANTSThe Association of International Certified Professional Accountants (the Association) is the most influential body of professional accountants, combining the strengths of the American Institute of CPAs (AICPA) and The Chartered Institute of Management Accountants (CIMA) to power opportunity, trust and prosperity for people, businesses and economies worldwide. It represents 650,000 members and students in public and management accounting and advocates for the public interest and business sustainability on current and emerging issues. With broad reach, rigor and resources, the Association advances the reputation, employability and quality of CPAs, CGMAs and accounting and finance professionals OF CORPORATE TREASURERS (ACT)The Association of Corporate Treasurers (ACT) sets the global benchmark for treasury excellence. As the chartered body for treasury, it leads the profession through internationally recognised qualifications, by defining standards and championing continuing professional development.

factors, such as sourcing decisions and flexibility in the sourcing of materials, components or finished goods, will also affect how risk is managed. Other risks will not be subject to such structural solutions, but may be addressed through contract negotiation.

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