Updated Edition Includes All Recent Revisions; Available for Digital Access and Print Orders
The International Federation of Accountants (IFAC) is pleased to announce the publication of the 2026 edition of the Handbook of International Education Standards. This new edition compiles the full suite of International Education Standards (IES) 1–8, along with the supporting Framework and Glossary, and incorporates all recently revised and updated standards.
The 2026 Handbook is organized to support the consistent adoption and implementation of the IESs, which establish the principles, concepts, and requirements that underpin high-quality accountancy education worldwide.
This edition includes:
- The Framework for International Education Standards, which outlines the foundational concepts for developing and maintaining professional competence.
- A Glossary of Terms, providing essential definitions used across the standards.
- IESs 1–6, addressing entry requirements to professional accounting education programs and the initial professional development of aspiring professional accountants.
- IES 7, Continuing Professional Development, establishing requirements for lifelong learning for all professional accountants.
- IES 8, Professional Competence for Engagement Partners, which outlines the competence demands for engagement partners responsible for audits of financial statements.
- Revisions to IES 2, 3, 4 and 6 aimed at strengthening global consistency in formal assessment and supporting emerging skills needs in areas including ethics and sustainability.
This Handbook includes revised standards that become effective on July 1, 2026 and replaces the 2019 edition.
The new Handbook is available for download on the IFAC website.
About IFAC
IFAC, by connecting and uniting its members, makes the accountancy profession truly global.
IFAC member organizations are champions of integrity and professional quality, and proudly carry their membership as a badge of international recognition.
IFAC and its members work together to shape the future of the profession through learning, innovation, a collective voice, and commitment to the public interest.