Exposure Drafts and Consultation Papers

• 

  Published: Jun 20, 2011

  English

   

  Comments due by:
  Sep 20, 2011

• IES 1, Entry Requirements to Professional Accounting Education

  
  Proposed Revised International Education Standard
  

  This memorandum provides background to, and an explanation of, the proposed International Education Standard (IES) 1, Entry Requirements to Professional Accounting Education, approved for exposure by the International Accounting Education Standards Board (IAESB) at its May 2011 meeting. 
  
  The current version of IES 1 was published in May 2004 and became effective on January 1, 2005. IES 1 prescribes the entry requirements for an IFAC member body's program of professional accounting education and practical experience. 

  Proposed Revised International Education Standard 1 (PDF | 117K)

  Supplement to Exposure Draft, Proposed IES 1 (REVISED): Mapping & Tracked Changes Document (PDF | 67K)

   

  Copyright © 2017 The International Federation of Accountants (IFAC). All rights reserved.

  Proposed Revised International Education Standard 1

  Supplement to Exposure Draft, Proposed IES 1 (REVISED): Mapping & Tracked Changes Document

  Submitted Comment Letters

  1. Chartered Accountants Ireland (Ireland)
  September 12, 2011

  2. AAT (United Kingdom)
  September 15, 2011

  3. EFAA (Belgium)
  September 19, 2011

  4. The Japanese Institute of Certified Public Accountants (Japan)
  September 19, 2011

  5. Ernst & Young LLP (United States)
  September 20, 2011

  6. Far (Sweden)
  September 20, 2011

  7. Institute of Certified Public Accountants in Ireland (Ireland)
  September 20, 2011

  8. ACCA (United Kingdom)
  September 21, 2011

  9. AICPA (USA)
  September 21, 2011

  10. BDO (Belgium)
  September 21, 2011

  11. CGA - Canada (Canada)
  September 21, 2011

  12. CICA (Canada)
  September 21, 2011

  13. CMA Canada (Canada)
  September 21, 2011

  14. CPA Australia (Australia)
  September 21, 2011

  15. Consiglio Nazionale Dottori Commercialisti and Esperti contabili (Italy)
  September 21, 2011

  16. Deloitte Touche Tohmatsu Limited (United States)
  September 21, 2011

  17. HKICPA (Hong Kong)
  September 21, 2011

  18. Institute of Certified Public Accountant of Rwanda (ICPAR) (Rwanda)
  September 21, 2011

  19. Institute of Certified Public Accountants of Singapore (Singapore)
  September 21, 2011

  20. Institute of Chartered Accountants in Australia (Australia)
  September 21, 2011

  21. KICPA (Korea)
  September 21, 2011

  22. NZICA (New Zealand)
  September 21, 2011

  23. PricewaterhouseCoopers LLP (United Kingdom)
  September 21, 2011

  24. Ramachandran Mahadevan, CA (India)
  September 21, 2011

  25. The Institute of Chartered Accountants in England and Wales (United Kingdom)
  September 21, 2011

  26. The Institute of Chartered Accountants of Scotland (United Kingdom)
  September 21, 2011

  27. The South African Institute of Chartered Accountants (South Africa)
  September 21, 2011

  28. The South African Institute of Professional Accountants (South Africa)
  September 21, 2011

  29. FEE (Belgium)
  September 22, 2011

  30. ICAB (Bangladesh)
  September 22, 2011

  31. The Chartered Institute of Public Finance and Accountancy  (United Kingdom)
  September 29, 2011

  32. Independent Regulatory Board for Auditors (South Africa)
  October 3, 2011

  33. Instituto de Censores Jurados de Cuentas de España (ICJCE) (Spain)
  October 3, 2011

  34. Professional Oversight Board (United Kingdom)
  October 3, 2011

  35. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
  October 7, 2011

  36. Denise Silva Ferreira Juvenal (Brazil)
  October 13, 2011

  37. KMPG (Canada)
  October 13, 2011

  38. The Chinese Institute of Certified Public Accountants (China)
  November 1, 2011

   

  Related Resources

  • 2017 Handbook of International Education Pronouncements
  • IAESB November 2016 Meeting Highlights
  • IFAC Response to the PIOB Consultation
  • Overview of the IAESB 2017-2021 Strategy
  • Proposed International Education Standard 7, Continuing Professional Development (Revised)

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