Supporting International Standards

Self-Assessment Against Main Requirements of International Education Standards (SMO 2)

Sep 17, 2020 | Guidance & Support Tools

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All IFAC member organizations are required to adopt and implement the International Education Standards, or support their adoption and implementation as part of fulfilling IFAC's Statement of Membership Obligation 2.

This IES self-assessment checklist will help professional accountancy organizations:

  • Facilitate a high-level assessment of the educational requirements for professional accountants in their jurisdictions against the IESs, with a view to further develop roadmaps for IES adoption, thus bringing the quality of professional education in their jurisdiction to an internationally recognized benchmark.
  • Raise awareness about the IESs and their requirements among stakeholders as a set of high-quality, internationally-accepted standards that establish accountancy education principles for life-long learning, and assist stakeholders in understanding how the IES requirements should be incorporated.
  • Assist private- and public-sector stakeholders to collaborate on roadmaps to IES implementation.


This checklist supplements the detailed requirements, guidance materials, and good practice advice for IES practical implementation contained in the IFAC Accountancy Education E-Tool.


Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.


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