With the aim to support Myanmar Public Financial Management Reform and conducting to be in line with international standards for the preparation and reporting the financial statements of government entities including state-owned economic enterprises, the Office of the Auditor General of the Union(OAG) had arranged to hold the International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS) Trainings in OAG, Nay Pyi Taw since late 2019, and the first day of IPSAS Basic-Level training was held on 29.2.2020. But, these classroom training was suspended due to the COVID-19 Pandemic. OAG discussed with the representatives of the European Union and trainers to continue the courses as the Online Virtual Courses.

Dr. Tin Latt has been teaching the IFRS Online Virtual Course from 7:00 am to 8:00 am on Tuesday and Thursday, from 7:00 am to 11:00 am on Saturday in a form of Online Webinar since 26.5.2020 by applying Zoom application. 80 auditors from OAG and Region and State Auditor General Offices attends the course.

Dr. Zaw Win Thein has been teaching the IPSAS-Basic Level Online Virtual Course by applying the Google classroom for uploading the off-line teaching video of 4 hours on Wednesday and 6 hours on Sunday, and also using the Zoom application in a form of Online Meeting from 7:00 pm to 8:00 pm on Wednesday and from 4:00 pm to 6:00 pm on Sunday for discussion since 7.6.2020. 227 auditors from OAG and Region and State Auditor General Offices, 15 staff members from the Ministry of Planning, Finance and Industry, 3 staff members from the Ministry of Education, 245 persons in total attend the course.

In these courses, in order to understand and be able to apply the prescription of international accounting standards, adoption of these standards worldwide, needs to be in line with these standards, and requirements to be followed in accounting and reporting as per each standard, lectures are given in the form of fundamental theories, calculations, multiple choice questions and assignments.

The SAI PMF Assessment was conducted with the assistance of the Office of the Auditor General of Norway. When conducting the assessment, the activities of the Office of the Auditor General of the Union were measured in line with the criteria which include the indicators from SAI-1 to SAI-25. Presentation Session regarding the Action Plan according to the SAI PMF Assessment results was held on June 19, 2020 at 10:00 am at the Assembly Hall, Office of the Auditor General of the Union. Daw Sabei Myat Thwin, Assistant Director from Policy, Law and Procedures Reviewing Division, presented the activities to be undertaken by each division in the Action Plan according to the SAI PMF Assessment results, and answered the questions raised by participants.

The presentation included the matters to be implemented, the priority phase, the responsible divisions and the timeframe. The implementation of the activities is going to be carried out with 3 phases; Phase 1- April 2020 to September 2020, Phase 2- October 2020 to September 2021 and Phase 3- October 2021 to September 2022 respectively.

In the presentation session, Permanent Secretary, Director General (Audit Department), Deputy Permanent Secretary, Deputy Director Generals and responsible persons were present.

Due to the COVID-19 pandemic around the globe, the ASEANSAI Video Conference concerning ASEANSAI Calendar 2020 was organized by the ASEANSAI Secretariat and attended by 28 representatives from six ASEANSAI member countries at 8:30 am on 12^th June, 2020. At the conference, Mr. Tuan Haji Khalid Khan bin Abdullah Khan, Deputy Auditor General of Performance Audit Department from SAI Malaysia, delivered the opening speech and the conference was held with six activities of the agenda.

During the conference, the representatives of ASEANSAI discussed to revise ASEANSAI Calendar 2020, which was suspended due to the COVID-19 pandemic. They discussed activities to be executed starting by August 2020 and to be conducted through webinar if global health situation is still ongoing, some of the activities to be endorsed by Swedish National Audit Office, SAI Norway and INTOSAI Development Initiative, the development partners of ASEANSAI, by supporting Training Committee and Knowledge Sharing Committee, holding Executive Committee Meeting and Knowledge Sharing Committee Biennial Meeting in combination in September 2020, and organizing virtual knowledge sharing on how ASEANSAI Members respond to COVID-19 pandemic.

Moreover, the representative from the State Audit Office of Vietnam (SAV), Chairman of the Strategic Planning Committee, also discussed the draft Action Plan for developing ASEANSAI Strategic Plan 2022-2025 and the Terms of Reference for the Strategic Plan, and the development of Action Plan with regard to promoting and conducting cooperative audit on environmental issues within ASEANSAI in 2020-2021 which SAV is responsible to develop. 

The Auditor General of the Union, Vice Chair of ASEANSAI, Permanent secretary, Director General (Audit Department), Deputy Permanent Secretary, Deputy Director Generals and responsible persons were present at the Video Conference.