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International Accounting Education Standards Board |
The International Accounting Education Standards Board (IAESB) develops guidance to improve the standards of accountancy education around the world and focuses on two key areas:
- The essential elements of accreditation, which are education, practical experience and tests of professional competence; and
- The nature and extent of continuing professional education needed by accountants.
The IAESB's objective, scope of activities and membership are set out in its Terms of Reference. They are also summarized in a fact sheet.
The Public Interest Oversight Board oversees the work of the IAESB.
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IAESB Pronouncements
The IAESB follows a rigorous due process in developing its pronouncements. Input is obtained from the IAESB's Consultative Advisory Group, IFAC member bodies and their members, and the general public. Exposure drafts of proposed pronouncements are placed on the website and widely distributed for public comment.
All IAESB pronouncements may also be downloaded free-of-charge from the IFAC online bookstore.
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Projects
The IAESB Project Timetable provides a timetable of publications expected in 2007 and 2008.
Project histories are provided for the information and convenience of those who wish to follow the development of a project. These histories reflect current discussions and may be changed at future IAESB meetings. Decisions become final only after approval of the issue of an exposure draft of a proposed pronouncement or a final pronouncement.
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Key Contacts
Mark Allison, IAESB Chairman (mallison@icas.org.uk)
David McPeak, Technical Manager (davidmcpeak@ifac.org)
For a complete list of IAESB members, click here.
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