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Published: Jun 20, 2011
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IES 1, Entry Requirements to Professional Accounting Education
Proposed Revised International Education StandardThis 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.Copyright © 2015 The International Federation of Accountants (IFAC). All rights reserved.
Proposed Revised International Education Standard 1 (PDF | 117K)
Submitted Comment Letters
1. Chartered Accountants Ireland (Ireland)
September 12, 20112. AAT (United Kingdom)
September 15, 20113. EFAA (Belgium)
September 19, 20114. The Japanese Institute of Certified Public Accountants (Japan)
September 19, 20115. Ernst & Young LLP (United States)
September 20, 20116. Far (Sweden)
September 20, 20117. Institute of Certified Public Accountants in Ireland (Ireland)
September 20, 20118. ACCA (United Kingdom)
September 21, 20119. AICPA (USA)
September 21, 201110. BDO (Belgium)
September 21, 201111. CGA - Canada (Canada)
September 21, 201112. CICA (Canada)
September 21, 201113. CMA Canada (Canada)
September 21, 201114. CPA Australia (Australia)
September 21, 201115. Consiglio Nazionale Dottori Commercialisti and Esperti contabili (Italy)
September 21, 201116. Deloitte Touche Tohmatsu Limited (United States)
September 21, 201117. HKICPA (Hong Kong)
September 21, 201118. Institute of Certified Public Accountant of Rwanda (ICPAR) (Rwanda)
September 21, 201119. Institute of Certified Public Accountants of Singapore (Singapore)
September 21, 201120. Institute of Chartered Accountants in Australia (Australia)
September 21, 201121. KICPA (Korea)
September 21, 201122. NZICA (New Zealand)
September 21, 201123. PricewaterhouseCoopers LLP (United Kingdom)
September 21, 201124. Ramachandran Mahadevan, CA (India)
September 21, 201125. The Institute of Chartered Accountants in England and Wales (United Kingdom)
September 21, 201126. The Institute of Chartered Accountants of Scotland (United Kingdom)
September 21, 201127. The South African Institute of Chartered Accountants (South Africa)
September 21, 201128. The South African Institute of Professional Accountants (South Africa)
September 21, 201129. FEE (Belgium)
September 22, 201130. ICAB (Bangladesh)
September 22, 201131. The Chartered Institute of Public Finance and Accountancy (United Kingdom)
September 29, 201132. Independent Regulatory Board for Auditors (South Africa)
October 3, 201133. Instituto de Censores Jurados de Cuentas de España (ICJCE) (Spain)
October 3, 201134. Professional Oversight Board (United Kingdom)
October 3, 201135. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
October 7, 201136. Denise Silva Ferreira Juvenal (Brazil)
October 13, 201137. KMPG (Canada)
October 13, 201138. The Chinese Institute of Certified Public Accountants (China)
November 1, 2011Related Resources
- 2014 Handbook of International Education Pronouncements
- 2013 IAESB Annual Report
- Call for Nominations for the Independent Standard-Setting Boards in 2016
- IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised)
- Update: Completion of the International Education Standards Revision Project
