07-10-04: Guidance on Information Technology for Professional Accountants - Completed

  • 07-10-04: Guidance on Information Technology for Professional Accountants - Completed

    Background

    This project has developed guidance to assist IFAC member bodies to identify the knowledge and skills necessary to prepare professional accountants to perform competently in the IT environment. The new practice statement identifies the competency elements that IFAC member bodies can include in the IT knowledge component of prequalification professional accounting education programs. It also provides guidance on teaching and assessing IT at the prequalification stage, as well as implementing post-qualification development of IT knowledge and competences. A final International Education Practice Statement 2, Information Technology for Accounting Professionals, was issued in October 2007. The Basis for Conclusions provides background to the project, main comments received on the exposure draft, and the IAESB's conclusions regarding these comments in developing the final version of the practice statement.

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