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Exposure Drafts and Consultation Papers
Published: Apr 14, 2011
English
Comments due by:
Jul 14, 2011
IES 4, Professional Values, Ethics, and Attitudes
Proposed Redrafted International Education Standard
This memorandum provides background to, and an explanation of, the proposed International Education Standard (IES) 4, Professional Values, Ethics, and Attitudes, approved for exposure by the International Accounting Education Standards Board (IAESB) in March 2011. The current version of IES 4 was published in May 2004 and became effective on January 1, 2006. IES 4 prescribes the professional values, ethics, and attitudes that professional accountants should acquire during the education program leading to qualification.
Submitted Comment Letters
1. CAI (Ireland)
July 4, 2011
2. PricewaterhouseCoopes LLP (United Kingdom)
July 7, 2011
3. AAT (United Kingdom)
July 12, 2011
4. Malaysian Institute of Accountants (Malaysia)
July 12, 2011
5. Consiglio Nazionale Dottori Commercialisti and Esperti contabili (Italy)
July 13, 2011
6. IBR-IRE (Belgium)
July 13, 2011
7. The Japanese Institute of Certified Public Accountants (Japan)
July 13, 2011
8. BDO (Belgium)
July 14, 2011
9. CPA Australia Limited (Australia)
July 14, 2011
10. Deloitte Touche Tohmatsu Limited (United States)
July 14, 2011
11. Unit for Professional Ethics, Nelson Mandela Metropolitan University (South Africa)
July 14, 2011
12. Ernst & Young Global Limited (United Kingdom)
July 15, 2011
13. Institut der Wirtschaftsprufer (Germany)
July 15, 2011
14. Institute of Certified Public Accountants in Ireland (Ireland)
July 15, 2011
15. Institute of Certified Public Accountants of Singapore (Singapore)
July 15, 2011
16. Association of International Accountants (United Kingdom)
July 18, 2011
17. Institute of Chartered Accountants in Australia (Australia)
July 18, 2011
18. The Chinese Institute of Certified Public Accountants (China)
July 18, 2011
19. ACCA (United Kingdom)
July 19, 2011
20. Denise Silva Ferreira Juvenal (Brazil)
July 20, 2011
21. AICPA (USA)
July 21, 2011
22. CA Ramachandran Mahadevan,FCA, (India)
July 21, 2011
23. CGA (Canada)
July 21, 2011
24. CICA (Canada)
July 21, 2011
25. Dr. Joseph S. Maresca CPA, CISA
July 21, 2011
26. EFAA (Belgium)
July 21, 2011
27. FEE (Belgium)
July 21, 2011
28. HKICPA (China)
July 21, 2011
29. ICAEW (United Kingdom)
July 21, 2011
30. ICAS
July 21, 2011
31. KPMG (Canada)
July 21, 2011
32. NZICA (New Zealand)
July 21, 2011
33. Professional Oversight Board (United Kingdom)
July 21, 2011
34. SAICA (South Africa)
July 21, 2011
35. SAIPA (South Africa)
July 21, 2011
36. CIPFA (United Kingdom)
August 2, 2011
37. CIMA (United Kingdom)
August 18, 2011
38. CSOEC CNCC (France)
August 25, 2011
39. SKAU (Slovakia)
August 25, 2011
40. IRBA (South Africa)
September 7, 2011
41. Alvaro Fonseca Vivas (Colombia)
September 30, 2011
Related Resources
- IES 2, Initial Professional Development-Technical Competence
- 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
