09-12-16: Framework for International Education Standards for Professional Accountants - Completed

  • 09-12-16: Framework for International Education Standards for Professional Accountants - Completed

    Staff

    David McPeak

    Objective(s) of project

    To review and update the existing Framework for International Education Pronouncements.

    Scope

    The Framework document is being developed to assist IFAC member bodies in the development and implementation of their pre- and post-qualification programs.

    Background

    This project has developed a new Framework for International Education Standards for Professional Accountants (Framework) that sets out the educational concepts that underlie the IAESB's International Education Standards (IESs), describes the nature of IAESB publications, and affirms IFAC member bodies' obligations relating to accounting education. The Framework is addressed primarily to IFAC member bodies because of their interest in the education, development, and assessment of their members and students. It is also relevant to a wide range of stakeholders, including accounting faculties at universities, employers of professional accountants, professional accountants, prospective professional accountants, and others interested in the work of the IAESB. The Basis for Conclusions provides background to the project, significant comments received on the exposure draft, and the IAESB's conclusions regarding these comments in developing the final version of the Framework document.

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