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IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
The International Accounting Education Standards BoardTM (IAESBTM) is an independent standard-setting body that serves the public interest by establishing standards in the area of professional accounting education that prescribe technical competence and professional skills, values, ethics, and attitudes.
IAESB Clarity Center
The IAESB’s Clarity Project to revise and redraft its International Education Standards™ (IESs™) was completed in December 2014. The eight revised and redrafted IESs impact the learning and development of professional accountants and aspiring professional accountants worldwide.
The Clarity Center provides useful tools and resources relevant to the revised and redrafted IESs.
Update: Completion of the IES Revision Project
The International Accounting Education Standards Board has completed its revision project to redraft and revise its eight International Education Standards™ (IESs™).
The revised IESs address important elements of competence-based professional development which support the learning and development of a professional accountant and cover the career stages of Initial Professional Development (IPD) and Continuing Professional Development (CPD) of a professional accountant.