IES 6, Assessment of Professional Competence
Proposed Redrafted International Education Standard

This memorandum provides background to, and an explanation of, the proposed International Education Standard (IES) 6, Assessment of Professional Competence, approved for exposure by the International Accounting Education Standards Board (IAESB) at its March 2011 meeting. The current version of IES 6 was published in May 2004 and became effective on January 1, 2005. IES 6 prescribes the requirements for a final assessment of a candidate's professional competence before qualification.

Submitted Comment Letters

1. Chartered Accountants Ireland (Ireland)
July 4, 2011

2. BDO (Belgium)
July 15, 2011

3. AAT (United Kingdom)
July 26, 2011

4. Chamber of Hungarian Auditors (Hungary)
July 26, 2011

5. Deloitte Touche Tohmatsu Limited (United States)
July 26, 2011

6. Grant Thornton (United Kingdom)
July 26, 2011

7. ACCA (United Kingdom)
July 27, 2011

8. CGA-Canada (Canada)
July 27, 2011

9. CPA Australia (Australia)
July 27, 2011

10. Ernst & Young Global Limited (United Kingdom)
July 27, 2011

11. The Japanese Institute of Certified Public Accountants (Japan)
July 27, 2011

12. Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili CNDCEC (Italy)
July 28, 2011

13. Institut der Wirtschaftsprufer (IDW) (Germany)
July 28, 2011

14. Institute of Certified Public Accountants in Ireland (Ireland)
July 28, 2011

15. Institute of Certified Public Accountants of Singapore (Singapore)
July 28, 2011

16. Institute of Chartered Accountants in Australia (Australia)
July 28, 2011

17. Malaysian Institute of Accountants (Malaysia)
July 28, 2011

18. AICPA (USA)
July 29, 2011

19. CICA (Canada)
July 29, 2011

20. Dr. Joseph S. Maresca CPA, CISA
July 29, 2011

21. EFAA (Belgium)
July 29, 2011

22. FEE (Belgium)
July 29, 2011

23. HKICPA (China)
July 29, 2011

24. ICAEW (United Kingdom)
July 29, 2011

25. ICAS
July 29, 2011

26. KPMG (Canada)
July 29, 2011

27. NZICA (New Zealand)
July 29, 2011

28. PWC (United Kingdom)
July 29, 2011

29. Ramachandran Mahadevan CA (India)
July 29, 2011

30. South African Institute of Chartered Accountants (South Africa)
July 29, 2011

31. The Public Accountants Council of the Province of Ontario (Canada)
July 29, 2011

32. Denise Silva Ferreira Juvenal (Brazil)
July 31, 2011

33. CIPFA (United Kingdom)
August 2, 2011

34. The Chinese Institute of Certified Public Accountants (China)
August 12, 2011

35. CSOEC CNCC (France)
August 24, 2011

36. POB (United Kingdom)
August 25, 2011

37. IRBA (South Africa)
September 7, 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