A Consultation Paper on the Revision of International Education Standard 8: Competence Requirements for Audit Professionals

This Consultation Paper seeks views on a number of specific issues that require consideration in relation to the IAESB's planned revision of International Education Standard (IES) 8: Competence Requirements for Audit Professionals. These views will also inform the development of implementation guidance for this standard.

Submitted Comment Letters

1. test (United States)
April 26, 2010

2. AAT (United Kingdom)
June 9, 2010

3. RSM International (United Kingdom)
June 15, 2010

4. The Institute of State Authorized Public Accountants (Denmark)
June 15, 2010

5. American Institute of CPAs (United States)
June 25, 2010

6. Association of Chartered Certified Accountants (United Kingdom)
July 11, 2010

7. BDO (USA)
July 11, 2010

8. CGA-Canada (Canada)
July 11, 2010

9. CPA Australia, the Institute of Chartered Accountants and the National Institute of Accountants (Australia)
July 11, 2010

10. CPA Ireland (Ireland)
July 11, 2010

11. Canadian Institute of Chartered Accountants (Canada)
July 11, 2010

12. Chartered Accountants Ireland (Ireland)
July 11, 2010

13. Chinese Institute of Certified Public Accountants (China)
July 11, 2010

14. Deloitte Touche Tohmatsu (USA)
July 11, 2010

15. Ernst & Young Global Limited (United Kingdom)
July 11, 2010

16. FAR (Sweden)
July 11, 2010

17. Federation des Experts Comptables Europeens (Brussels)
July 11, 2010

18. Independant Regulatory Board for Auditors (South Africa)
July 11, 2010

19. Institut der Wirtschaftsprufer (Denmark)
July 11, 2010

20. Institute of Chartered Accountants of England and Wales (England & Wales)
July 11, 2010

21. Institute of Chartered Accountants of Pakistan (Pakistan)
July 11, 2010

22. Institute of Chartered Accountants of Scotland (Scotland)
July 11, 2010

23. Instituto de Censores Jurados de Cuentas de España (Spain)
July 11, 2010

24. KPMG (Canada)
July 11, 2010

25. New Zealand Institute of Chartered Accountants (NZICA)
July 11, 2010

26. PricewaterhouseCoopers (United Kingdom)
July 11, 2010

27. Professional Oversight Board (United Kingdom)
July 11, 2010

28. Public Accountants Council for the Province of Ontario (Canada)
July 11, 2010

29. Ramachandran Mahadevan (India)
July 11, 2010

30. Royal NIVRA (Netherlands)
July 11, 2010

31. South African Institute of Chartered Accountants (South Africa)
July 11, 2010

32. Steven Kurker
July 11, 2010

33. Sunil Goyal (India)
July 11, 2010

34. THE MALAYSIAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Malaysia)
July 11, 2010

35. Takeshi Imamura - Certified Public Accountant (Japan)
July 11, 2010

36. The Japanese Institute of Certified Public Accountants (JICPA)
July 11, 2010

37. National Association of State Boards of Accountancy (USA)
July 28, 2010

38. ICAI-SAFA (India)
August 24, 2010

39. Sunil Goyal, CA (India)
August 25, 2010

Related Resources

• IES 2, Initial Professional Development-Technical Competence
• IES 3, Initial Professional Development- Professional Skills
• IES 4 Initial Professional Development-Professional Values, Ethics, and Attitudes (Proposed Revision)
• IES 5, Practical Experience Requirements for Aspiring Professional Accountants
• IES 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements