The International Accounting Education Standards Board™ (IAESB™) 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.
Through its activities, the IAESB enhances education by developing and implementing International Education Standards, which increases the competence of the global accountancy profession—contributing to strengthened public trust.
The IAESB follows a rigorous due process in developing its pronouncements. Input is obtained from the IAESB’s Consultative Advisory Group (CAG), regulators, IFAC member organizations and their members, other professional accountancy organizations, and the general public.
The Public Interest Oversight Board oversees the work of the IAESB and its CAG to ensure that the activities of the IAESB follow due process and are responsive to the public interest.
The IAESB is dedicated to operating as transparently as possible. IAESB meetings are open to the public and agenda papers, background documents and meeting summaries are posted on the website. In addition, the website includes project histories, IAESB Consultation Papers, Exposure Drafts, and all comments made on those by regulators, firms, standard-setters, and others.