Handbooks, Standards, and Pronouncements
Published: Jan 17, 2014
All available Translations
IES 2, Initial Professional Development-Technical Competence (Revised)
IES 2 prescribes the learning outcomes for technical competence that aspiring professional accountants are required to demonstrate by the end of Initial Professional Development. Technical competence is the ability to apply professional knowledge to perform role to a defined standard.
It is effective from July 1, 2015.
A staff-prepared Basis for Conclusions describes the IAESB’s deliberation during the development of IES 2.
Copyright © 2015 The International Federation of Accountants (IFAC). All rights reserved.
Find more publications & resources related to:
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.