IES 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements

The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements. The revised standard proposes the professional development requirements for aspiring engagement partners and serving engagement partners who provide assurance services for audits of financial statements.

Submitted Comment Letters

1. AAT (United Kingdom)
October 11, 2012

2. FEE (Belgium)
November 29, 2012

3. The South African Institute of Professional Accountants (SAIPA) (South Africa)
December 6, 2012

4. Chartered Accountants Ireland (Ireland)
December 7, 2012

5. CIPFA (United Kingdom)
December 10, 2012

6. Ernst & Young LLP (United Kingdom)
December 10, 2012

7. PwC (United Kingdom)
December 10, 2012

8. ACCA (United Kingdom)
December 11, 2012

9. BDO (United Kingdom)
December 11, 2012

10. Deloitte Touche Tohmatsu Limited (United States)
December 11, 2012

11. IRBA (South Africa)
December 11, 2012

12. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
December 11, 2012

13. Institute of Certified Public Accountants of Singapore (Singapore)
December 11, 2012

14. Institute of Chartered Accountants of Scotland (ICAS) (United Kingdom)
December 11, 2012

15. The Institute of Certified Public Accountants in Ireland (Ireland)
December 11, 2012

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

17. Altaf Noor Ali (Pakistan)
December 17, 2012

18. American Institute of CPA (United States)
December 17, 2012

19. CNCC-CSOEC (France)
December 17, 2012

20. CPA Australia (Australia)
December 17, 2012

21. Certified General Accountants Association of Canada (Canada)
December 17, 2012

22. Denise Juvenal (Brazil)
December 17, 2012

23. Institute of Certified Public Accountants of Uganda  (Uganda)
December 17, 2012

24. KPMG (United States)
December 17, 2012

25. New Zealand Institute of Chartered Accountants (New Zealand)
December 17, 2012

26. Ramachandran Mahadevan (India)
December 17, 2012

27. The Canadian Institute of Chartered Accountants (Canada)
December 17, 2012

28. The Institute of Chartered Accountants in Australia (Australia)
December 17, 2012

29. The Institute of Chartered Accountants in England and Wales (United Kingdom)
December 17, 2012

30. The Institute of Chartered Accountants of India (India)
December 17, 2012

31. The South African Institute of Chartered Accountants (South Africa)
December 17, 2012

32. Instituto Mexicano de Contadores Públicos, A.C. (Mexico)
December 18, 2012

33. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
December 21, 2012

34. European Federation of Accountants and Auditors for SME's (Belgium)
January 31, 2013

35. CICPA (China)
February 4, 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 4 Initial Professional Development-Professional Values, Ethics, and Attitudes (Proposed Revision)
• IES 5, Practical Experience Requirements for Aspiring Professional Accountants