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Proposed Revisions to IES 2, 3 and 4 - Sustainability

| Exposure Drafts and Consultation Papers
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These proposed changes to the international Education Standards embed sustainability—from analysis to reporting to assurance—across aspiring professional accountants’ training.

Key proposals include:

  • Emphasizing working with experts and in multi-disciplinary teams;
  • Introducing key sustainability reporting concepts, such as systems thinking, value chains and scenario analysis;
  • Referencing relevant sustainability reporting and assurance standards; and
  • Creating a new assurance competence area and learning outcomes.

To help its stakeholders and the accountancy profession understand the proposed changes related to sustainability, IFAC will hold global webinars on May 21. Visit the IFAC website for additional details and to register.

Using the Response Template below, please share your feedback by July 24, 2024.


IFAC’s has previously identified the key areas in which accountants need to update their knowledge and skills to prepare for increasing sustainability demand, which may be useful when reading and responding this public consultation. Learn more about these key areas in Equipping Professional Accountants for Sustainability: What’s New and What Hasn’t Changed.

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