IES 4 Initial Professional Development-Professional Values, Ethics, and Attitudes (Proposed Revision)

The International Accounting Education Standards Board (IAESB) today released for public exposure a proposed revision of International Education Standard (IES) 4, Initial Professional Development-Professional Values, Ethics, and Attitudes. IES 4, part of the IAESB’s project to improve the clarity of its standards, is aimed at educational organizations, employers, regulators, government authorities, and other stakeholders who support the learning and development of professional accountants.

Submitted Comment Letters

1. SAICA (South Africa)
September 19, 2012

2. Institute of Chartered Accountants Australia (Australia)
October 7, 2012

3. Deloitte Touche Tohmatsu Limited (United Kingdom)
October 8, 2012

4. PwC network of firms (United Kingdom)
October 10, 2012

5. AAT (United Kingdom)
October 11, 2012

6. ACCA (United Kingdom)
October 11, 2012

7. Altaf Noor Ali, Chartered Accountants (Pakistan)
October 11, 2012

8. BDO (United Kingdom)
October 11, 2012

9. CIPFA (United Kingdom)
October 11, 2012

10. Ernst & Young LLP (United States)
October 11, 2012

11. ICAS (United Kingdom)
October 11, 2012

12. IRBA (South Africa)
October 11, 2012

13. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
October 11, 2012

14. Institute of Certified Public Accountants in Ireland. (Ireland)
October 11, 2012

15. Institute of Certified Public Accountants of Singapore (Singapore)
October 11, 2012

16. The Japanese Institute of Certified Public Accountants (Japan)
October 11, 2012

17. The South African Institute of Professional Accountants (South Africa)
October 11, 2012

18. American Institute of CPA (United States)
October 19, 2012

19. CPA Australia (Australia)
October 19, 2012

20. Certified General Accountants Association of Canada  (Canada)
October 19, 2012

21. Chartered Accountants Ireland (Ireland)
October 19, 2012

22. Denise Silva Ferreira Juvenal & Manuel Lopez (Brazil)
October 19, 2012

23. Federation des Experts Comptables Europeans (Belgium)
October 19, 2012

24. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
October 19, 2012

25. IAAER (United States)
October 19, 2012

26. National Association of State Boards of Accountancy (United States)
October 19, 2012

27. The Institute of Chartered Accountants in England and Wales (United Kingdom)
October 19, 2012

28. The Institute of Chartered Accountants of India (India)
October 19, 2012

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

30. KPMG (United States)
November 9, 2012

31. CICPA (China)
February 20, 2013

Related Resources

• IES 1, Entry Requirements to Professional Accounting Education
• IES 2, Initial Professional Development-Technical Competence
• IES 3, Initial Professional Development- Professional Skills
• IES 5, Practical Experience Requirements for Aspiring Professional Accountants
• IES 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements