Handbooks, Standards, and Pronouncements
Published: Jan 17, 2014
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IES 3, Initial Professional Development-Professional Skills (Revised)
IES 3 prescribes the learning outcomes for professional skills that aspiring professional accountants are required to demonstrate by the end of Initial Professional Development. Professional skills are the (a) intellectual, (b) interpersonal and communication, (c) personal, and (d) organizational skills that a professional accountant integrates with technical competence and professional values, ethics, and attitudes to demonstrate professional competence.
IES 3 is effective from July 1, 2015.
A staff-prepared Basis for Conclusions describes the IAESB’s deliberations during its development.
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