These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 2. The notes do not amend or override IES 2, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.

These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 1. The notes do not amend or override IES 1, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.

The Ethics Education Toolkit study guides help educate and train business and professional people at all levels ─ while studying at university or working in various areas of business. It can be used for sensitization to ethics threats, such as threats of: conflicts, self-interest, or intimidation. Ethics threats may result in compromised ethical conduct.

Revision of the Framework for International Education Standards for Professional Accountants

Objective

To update the IAESB Framework for International Education Standards for Professional Accountants to align to the concepts in the Revised IESs.

This an update on the initiative the IAESB has undertaken to revise and redraft its suite of eight International Education Standards (IESs).

The International Accounting Education Standards Board™ (IAESB™) has issued International Education Standard™(IES™) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised).

The International Accounting Education Standards Board™ (IAESB™) has released its 2013 Annual Report, Enhancing Professional Accounting Education. The report highlights the IAESB’s work in the public interest to enhance the quality and consistency of professional accounting education practices throughout the world and to strengthen the public’s confidence in the competence and judgment of professional accountants.

The International Accounting Education Standards Board™ (IAESB™) has issued its 2014-2016 Strategy and Work Plan, which focuses on supporting the adoption and implementation of International Education Standards™ (IESs™). The Education Board’s work will: assist International Federation of Accountants^® (IFAC^®) member bodies, regulators, employers, academics, and students; improve the quality of professional accounting education worldwide; and enhance the competence and judgment of professional accountants.

The 2014 Education Handbook contains the IAESB’s suite of eight International Education Standards (IESs), including the re-drafted IES 7, Continuing Professional Development, IAESB Glossary of Terms, Framework for International Education Standards for Professional Accountants (the Framework), and three International Education Practice Statements.