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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
Jan 14, 2016
Dec 16, 2015
Dec 11, 2015
The International Accounting Education Standards Board™ (IAESB™) is an independent standard-setting body that serves the public interest by establishing standards in the area of professional accounting education that prescribe technical competence and professional skills, values, ethics, and attitudes. Through its activities, the IAESB enhances education by developing and implementing International Education Standards™ (IES™), which increase the competence of the global accountancy profession—contributing to strengthened public trust.
Invitation to Comment
The IAESB is seeking feedback on its Consultation Paper, Meeting Future Expectations of Professional Competence: A Consultation on the IAESB’s Future Strategy and Priorities, which presents a proposed vision and strategy for the next five years. The deadline for comment is March 8, 2016.
The IAESB is also seeking feedback on proposed drafting changes to its suite of eight IES™, Framework for International Education Standards for Professional Accountants and Aspiring Professional Accountants, and IAESB Glossary of Terms. The deadline for comment is March 15, 2016.
Comments are invited from all stakeholders interested in or affected by the quality and relevance of accounting education, as safeguarded through international standards.
Survey on IES 7 Effectiveness
The IAESB has launched a survey to review the effectiveness of IES 7, Continuing Professional Development, and determine whether revisions to the standard would serve the public interest.
Professional accountancy organizations' perspectives on the issues and challenges of applying IES 7 will help the IAESB assess the effectiveness of the standard from a global perspective.
The deadline is February 19, 2016.
Supporting IES Adoption and Implementation
The IAESB has also developed supporting adoption and implementation guidance materials for the newly revised IES, including:
Guidance on Implementing a Learning Outcomes Approach includes resources to support the implementation of a learning outcomes approach.
Guidance on Implementing IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements, addresses questions or issues that might arise on the implementation of IES 8 by professional accountancy organizations, public accounting firms, or engagement partners.
GATEWAY: AUDIT & ASSURANCE | BUSINESS REPORTING | ETHICS | FINANCE LEADERSHIP & DEVELOPMENT | GOVERNANCE | ISLAMIC FINANCE | PERFORMANCE & FINANCIAL MANAGEMENT | PRACTICE MANAGEMENT | RISK MANAGEMENT & INTERNAL CONTROL | SUSTAINABILITY
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