Exposure Drafts and Consultation Papers
Published: Dec 13, 2013
Comments due by:
Apr 17, 2014
IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Proposed Revision)
The International Accounting Education Standards Board has released for public exposure a proposed revision of International Education Standard (IES) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements.
The revised standard now focuses on the professional competence requirement for engagement partners who have responsibility for audits of financial statements.
A supplement has been included to assist readers of the proposed IES 8 Exposure Draft and is for information purposes only. It does not form part of the proposed IES 8 Exposure Draft. The IAESB has not approved, disapproved, or otherwise acted upon this supplement. It is neither authoritative nor an official pronouncement nor statement of the IAESB.
IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (PDF | 369K)
Date: Dec 13, 2013
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