International Education Standards™ (IES™) address the principles of learning and development for professional accountants. They play an important role indeveloping global professional competence, improving the quality of professional accounting education, and building stronger professional accountancy organizations.
The resources below support the development of technical competence, professional skills, values, ethics, and attitudes of the accountancy profession.
Guidance Materials for Implementation of a Learning Outcomes Approach
In response to comments received by IFAC member bodies, the IAESB developed guidance material to support the implementation of a learning outcomes approach by those responsible for Initial Professional Development (IPD) professional accounting education programs, Continuing Professional Development (CPD) programs, and the development of professional competence through practical experience.
The guidance material, which is most effective when read together, includes:
- Value statement;
- Guiding principles;
- Illustrative examples; and
- Staff-generated Questions and Answers
Support Materials for IES 1 Implementation
The IAESB has developed guidance material to support the implementation of entry requirements to professional accounting education programsin response to feedback from IFAC member organizations. A video overview on the importance of entry requirements with IAESB member Professor Elizabeth Gammie is also available.
These materials are designed for professional accountancy organizations, donor agencies, academics, aspiring professional accountants, and others interested in setting entry requirements for professional accounting education programs.
The guidance materials, which are most effective when read together, includes:
- A guidance paper on factors to consider when setting educational entry requirements, and what information can assist individuals considering a career as a professional accountant;
- Frequently Asked Questions on the terminology and concepts contained in IES 1;
- An illustrative example of factors to consider when setting educational entry requirements; and
- Perspectives on entry requirements, based on a literature review, assessing the range of factors that could influence an individual’s successful completion of professional accounting education.
Support Materials for IES 8 Implementation
The IAESB produced support materials for the implementation of IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised). This International Education Standard prescribes the professional competence that professional accountants are required to develop and maintain when performing the role of an Engagement Partner responsible for audits of financial statements.
- Staff-prepared Questions and Answers
- Interactive Questions and Answers
- IES 8 Webcast: Firms
- IES 8 Webcast: Member Bodies
- IES 8 Webcast: Engagement Partners
Framework for International Education Standards and Professional Accountants and Aspiring Professional Accountants
The revised Framework for International Education Standards for Professional Accountants and Aspiring Professional Accountants (the “Framework”) sets out the concepts that underlie its IES.
The Framework is intended to support IFAC member organizations that have direct or indirect responsibility for the learning and development of their members and students and is relevant to a wide range of stakeholders, including accounting faculties at universities, employers of professional accountants, professional accountants, prospective professional accountants, and others interested in the work of the IAESB.
IAESB Framework Webcast
Key elements of the Framework for International Education Standards for Professional Accountants and Aspiring Professional Accountants are addressed in a webcast by IAESB Member and Framework Task Force Chair David Simko.
- 2017 Handbook of International Education Pronouncements
- 2015 Handbook of the Code of Ethics for Professional Accountants
- Information Paper, Development and Management of Written Examinations
- Information Paper, Approaches to Continuing Professional Development Measurement
- International Education Paper, Accommodation of Candidates with Disabilities
Ethics Education Toolkit
- Sensitizing to ethical issues occurring in the workplace;
- Analyzing ethical issues by developing a systematic approach to making ethical decisions, and;
- Identifying appropriate actions that are consistent with an ethical decision-making approach.
The Ethics Education Toolkit videos (and the accompanying study guides) help educate and train business and professional people at all levels. The Ethics Education Toolkit can be used for sensitization to ethics threats, such as threats of: conflicts, self-interest, or intimidation. By developing the skills to identify these dilemmas, accountants will be better able to deal with situations which put their professional standards at risk.IAESB Ethics Education Toolkit Video: What a WasteIAESB Ethics Education Toolkit Video: Country PracticeIAESB Ethics Education Toolkit Video: No ControlIAESB Ethics Education Toolkit Video: A New JobIAESB Ethics Education Toolkit Video: What a Plan