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Accounting and auditing services are limited in Nauru as there is an absence of accounting firms located on the island. The Director of Audit is responsible for auditing the yearly statement of accounts for Nauru’s government and annual financial statements of companies based in Nauru, according to the Audit Act of 1973. Currently Nauru has not adopted the International Financial Reporting Standards. The international accounting firm, Deloitte, began managing the liquidation process of the Bank of Nauru in 2011. Otherwise major professional services firms are generally not active on the island.