[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180360-105":59,"doc-detail-180360-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","annual-report-2014","Annual Report 2014","","The 2014 Annual Report details the material issues and stakeholder engagement of an organization focused on accounting and professional standards. It categorizes issues by impact and priority, distinguishing between internal and external stakeholders. Key areas addressed include certification and the CPA Program, brand perception, economic performance, member engagement, workforce stability, access to knowledge, accounting education support, representation and advocacy, board independence, professional standards, equal remuneration, diversity and equal opportunity, customer privacy, employee training, and anti-corruption efforts in society. The report identifies specific stakeholders who raised each issue, including members, employers, the education sector, employees, suppliers, regulators, and the broader public. This comprehensive overview aims to provide transparency and facilitate informed discussion on the organization's operational and strategic priorities for the year 2014.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/annual-report-2014/180360/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/annual-report-2014/180360.png","ImageObject",300,407,{"name":92,"@type":93},"Felix Montgomery","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",24,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the primary focus of the 2014 Annual Report?","Question",{"text":113,"@type":114},"The 2014 Annual Report focuses on detailing the material issues and stakeholder engagement of an organization, particularly in the accounting and professional standards sector.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How are the material issues categorized in the report?",{"text":118,"@type":114},"The material issues are categorized based on their impact and priority, distinguishing between those affecting internal stakeholders and external stakeholders.",{"name":120,"@type":111,"acceptedAnswer":121},"Which external stakeholders are most frequently mentioned as raising issues?",{"text":122,"@type":114},"Members are frequently mentioned as raising issues, along with employers, the higher education sector, suppliers, regulators, and the broader public.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},180360,1788340470,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":146,"preview_urls":147},549768064778,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","| High impact\u003Cbr>Lower priority | M3 |  | M1 | High impact\u003Cbr>High priority |\n| --- | --- | --- | --- | --- |\n|  |  | \u003Cbr>M2 |  |  |\n|  |  |  | \u003Cbr>M4 |  |\n|  | \u003Cbr>M7 | \u003Cbr>M5 |  |  |\n| M12 | M9\u003Cbr>M11 | \u003Cbr>M8 | M6 |  |\n| M14 | \u003Cbr>M13 | \u003Cbr>M10 |  |  |\n|  | \u003Cbr>M15 |  |  |  |\n| Lower impact\u003Cbr>Lower priority |  |  |  | Lower impact\u003Cbr>High priority |\n\n| Code | Material issue | Boundary and stakeholders impacted | Stakeholders who raised the issue |\n| --- | --- | --- | --- |\n| M1 | Certification and\u003Cbr>the CPA Program | Outside (members, employers, education sector) | Members, employers, higher\u003Cbr>education sector, employees, suppliers |\n| M2 | Brand and broadening the audience | Outside (members, potential members) | Members, potential members, employees, suppliers |\n| M3 | Economic performance | Inside (all), outside\u003Cbr>(major suppliers, members) | Members, employees, suppliers |\n| M4 | Member engagement and satisfaction | Outside (members) | Members, employees |\n| M5 | Stable and\u003Cbr>motivated workforce | Inside (employees) | Employees, suppliers |\n| M6 | Access to knowledge | Outside (members, potential members) | Members, potential members, suppliers |\n| M7 | Supporting\u003Cbr>accounting education | Outside (higher education sector) | Members, higher education sector |\n| M8 | Representation and advocacy | Outside (members, regulators, broader public) | Members, regulators, broader public |\n| M9 | An independent Board | Inside (Board, employees) | Board, members, employees |\n| M10 | Professional standards | Outside (members, broader public) | Members, broader public |\n| M11 | Equal remuneration | Inside (employees) | Employees |\n| M12 | Diversity and\u003Cbr>equal opportunity | Inside (Board, employees) | Board, employees |\n| M13 | Customer privacy | Outside (members) | Members, employees |\n| M14 | Training and education (employees) | Inside (employees) | Employees |\n| M15 | Society – anti-corruption | Inside (employees), outside (members) | Members, employees |","cbCaifIkJDuZX3qJ","https://ap.wps.com/l/cbCaifIkJDuZX3qJ","pdf",4795157,112,"English","# High impact/Lower priority\n# M3\n# M1\n# High impact/High priority\n# M2\n# M4\n# M7\n# M5\n# M12\n# M9\n# M11\n# M8\n# M6\n# M14\n# M13\n# M10\n# M15\n# Lower impact/Lower priority\n# Lower impact/High priority","[{\"question\":\"What is the primary focus of the 2014 Annual Report?\",\"answer\":\"The 2014 Annual Report focuses on detailing the material issues and stakeholder engagement of an organization, particularly in the accounting and professional standards sector.\"},{\"question\":\"How are the material issues categorized in the report?\",\"answer\":\"The material issues are categorized based on their impact and priority, distinguishing between those affecting internal stakeholders and external stakeholders.\"},{\"question\":\"Which external stakeholders are most frequently mentioned as raising issues?\",\"answer\":\"Members are frequently mentioned as raising issues, along with employers, the higher education sector, suppliers, regulators, and the broader public.\"}]","Annual Report 2014 | PDF",282,12,[148,152,156,160,164,168,172,176,180,184,188,193],{"page_no":8,"url":149,"width":150,"height":151},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/caf09e742b1536c838ae128e00c36272.webp",983,1390,{"page_no":14,"url":153,"width":154,"height":155},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/16ee63e703bca784e46dc99d40612e79.webp",982,1388,{"page_no":81,"url":157,"width":158,"height":159},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/b39455e27d436e495483b0c962a8396c.webp",981,1387,{"page_no":19,"url":161,"width":162,"height":163},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/0195e1ffcfa62acd50229421522b7a70.webp",980,1385,{"page_no":24,"url":165,"width":166,"height":167},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/861eaa18540b78ea9086bbaa97f5d8bd.webp",979,1384,{"page_no":29,"url":169,"width":170,"height":171},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/d27f20d0b15f6233c26b3f6b03b08269.webp",978,1383,{"page_no":34,"url":173,"width":174,"height":175},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/3cc66f207046798b9633274bb71859f8.webp",977,1381,{"page_no":39,"url":177,"width":178,"height":179},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/9b3e13b4cea87c4b007e767421e4a467.webp",976,1380,{"page_no":44,"url":181,"width":182,"height":183},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/d32b32f1304954e74911894eca383552.webp",975,1378,{"page_no":52,"url":185,"width":186,"height":187},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/8c01734e91262aec38df82e3e0a1f97d.webp",974,1377,{"page_no":189,"url":190,"width":191,"height":192},11,"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/4601db061b5607e465fc4ec676852aa0.webp",973,1375,{"page_no":146,"url":194,"width":195,"height":196},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/6463f2088438288a20cc018fefd3206e.webp",972,1374]