IES 2, Initial Professional Development-Technical Competence

The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 2, Initial Professional Development-Technical Competence. IES 2 was drafted in 2004 and prescribes the knowledge content and the mix of professional skills aspiring professional accountants should acquire during initial career development. 

Submitted Comment Letters

1. AAT (United Kingdom)
October 11, 2012

2. The Japanese Institute of Certified Public Accountants (Japan)
October 24, 2012

3. BDO (United Kingdom)
October 30, 2012

4. The South African Institute of Professional Accountants (SAIPA) (South Africa)
November 1, 2012

5. AICPA (United States)
November 5, 2012

6. Altaf Noor Ali (Pakistan)
November 5, 2012

7. CPA Australia (Australia)
November 5, 2012

8. CPA Ireland (Ireland)
November 5, 2012

9. Certified General Accountants Association of Canada (Canada)
November 5, 2012

10. Chartered Accountants Ireland (Ireland)
November 5, 2012

11. Chartered Institute of Public Finance and Accountancy (United Kingdom)
November 5, 2012

12. Deloitte Touche Tohmatsu (United States)
November 5, 2012

13. Ernst & Young Global (United Kingdom)
November 5, 2012

14. Federation des Experts Comptables Europeans (Belgium)
November 5, 2012

15. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
November 5, 2012

16. IAAER (United States)
November 5, 2012

17. IRBA (South Africa)
November 5, 2012

18. Institute of Certified Public Accountants of Kenya (Kenya)
November 5, 2012

19. Institute of Certified Public Accountants of Singapore (Singapore)
November 5, 2012

20. KPMG (United States)
November 5, 2012

21. PricewaterhouseCoopers (United Kingdom)
November 5, 2012

22. The Canadian Institute of Chartered Accountants (Canada)
November 5, 2012

23. The Institute of Chartered Accountants in Australia (Australia)
November 5, 2012

24. The Institute of Chartered Accountants in England and Wales (United Kingdom)
November 5, 2012

25. The Institute of Chartered Accountants of India (India)
November 5, 2012

26. The South African Institute of Chartered Accountants (South Africa)
November 5, 2012

27. Conseil Supérieur de l'Ordre des Experts-Comptables et Compagnie Nationale des Commissaires aux comptes (France)
November 9, 2012

28. NZICA  (New Zealand)
November 9, 2012

29. Institute of Certified Public Accountants of Uganda (Uganda)
November 10, 2012

30. The Association of Chartered Certified Accountants (United Kingdom)
November 12, 2012

31. Denise Silva Ferreira Juvenal (Brazil)
November 13, 2012

32. Institut der Wirtschaftsprufer  (Germany)
November 14, 2012

33. CICPA (China)
February 20, 2013

Related Resources

• IES 1, Entry Requirements to Professional Accounting Education
• 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