Objective
IES 6, Assessment of Professional Competence prescribes the requirements for the assessment of the professional competence that aspiring professional accountants are required to demonstrate by the end of Initial Professional Development (“IPD”). This involves assessing learning outcomes aligned to competence areas to have confidence that an aspiring accountant has attained the required level of professional competence by the end of IPD.
Assessments are a key feature of the journey to becoming a professional accountant. Every year, thousands of aspiring professional accountants write low- to high-stakes in-person paper-based or computer-based examinations. The past few years have brought new challenges and opportunities, including with respect to the evolution of candidate assessment. With COVID-19 forcing many examination centers across the world to close, professional accountancy organizations (PAOs) had to either postpone or pivot to remote online examinations.
Based on the input from IFAC Member Bodies’ Accountancy Education Directors and the Forum of Firms, further outreach and consideration was deemed appropriate to consider if any revisions to the existing IES, specifically IES 6, was needed.
Working Group Members
- Keryn Chalmers
- Ann Lamb
- Yoke Kai Chan
- Kim Watty
- Rashied Small
- Michelle Cardwell (IFAC Staff)
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IPAE Meeting Document
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IPAE Meeting Document
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IPAE Meeting Documents
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IPAE Meeting Document
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IPAE Meeting Documents