Basis for Conclusions: ISA 250 (Redrafted), Consideration of Laws and Regulations in an Audit of Financial Statements
Basis for Conclusions: ISA 200 (Revised and Redrafted)
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
IES 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements
The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements. The revised standard proposes the professional development requirements for aspiring engagement partners and serving engagement partners who provide assurance services for audits of financial statements.
IES 2, Initial Professional Development-Technical Competence
The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 2, Initial Professional Development-Technical Competence. IES 2 was drafted in 2004 and prescribes the knowledge content and the mix of professional skills aspiring professional accountants should acquire during initial career development.
IES 3, Initial Professional Development- Professional Skills
The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of IES 3, Initial Professional Development- Professional Skills. IES 3 was drafted in 2004 and prescribes the knowledge content and the mix of professional skills aspiring professional accountants should acquire during initial career development.
Anne-Marie Vitale
Chair of the International Panel on Accountancy Education (IPAE) and former PwC Partner.
United States of America
Anne-Marie Vitale is the chair of the International Panel on Accountancy Education and the former chair of the International Accounting Education Standards Board.
As a former PwC Partner and accounting and auditing leader in PwC’s Office of the General Counsel, Ms. Vitale successfully mitigated firm-wide risk through the defense of high-stakes regulatory and litigation matters. As the U.S. Assurance Learning and Development leader, she developed the strategy and oversaw its execution for thousands of professionals using innovative approaches to increase engagement. As an audit partner, Anne-Marie provided guidance to clients on complex transactions and financial reporting, helping them navigate through significant events.
Ms. Vitale is a certified public accountant and directorship certified by the National Association of Corporate Directors. She also is on the Board of Directors of the Silicon Valley Directors’ Exchange, a non-profit organization that provides a forum for education and current issues impacting directors of public and private companies. Ms. Vitale has an MBA with an emphasis in finance from the University of San Diego (US) and a Bachelor of Science in Combined Science from Santa Clara University (US). She also completed courses at Harvard Business School related to governance and artificial intelligence.

Integrated Reporting for SMEs in Africa
Presentation given at the South African Institute of Professional Accountants (SAIPA) National Conference detailing the current status of integrated reporting globally and in Africa and how the issue is playing out for small- and medium-sized entities (SMEs).
Means to an End
Fayezul Choudhury began life as an accountant because it gave him the footing he needed to work in business. After a 25-year hiatus at the World Bank he will return to the profession taking on the role of IFAC chief executive. Nicola Maher catches up with him before this next chapter begins early next year.
(The Accountant website)

Q&A with new IFAC CEO Fayezul Choudhury