International Accounting Education Standards Board

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  • 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. 

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  • 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.

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  • IES 4 Initial Professional Development-Professional Values, Ethics, and Attitudes (Proposed Revision)

    The International Accounting Education Standards Board (IAESB) today released for public exposure a proposed revision of International Education Standard (IES) 4, Initial Professional Development-Professional Values, Ethics, and Attitudes. IES 4, part of the IAESB’s project to improve the clarity of its standards, is aimed at educational organizations, employers, regulators, government authorities, and other stakeholders who support the learning and development of professional accountants.

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  • IES 7 Continuing Professional Development (Redrafted)

    IES 7 prescribes continuing professional development (CPD) for professional accountants to develop and maintain their professional competence so as to provide high-quality services to clients, employers, and other stakeholders.  It is the first standard of the suite of eight IESs to be released in a series of planned revisions over the coming 18 months.

    IAESB
    English

  • IES 5, Practical Experience Requirements for Aspiring Professional Accountants

    Proposed Redrafted International Education Standard

    This memorandum provides background to, and an explanation of, the proposed International Education Standard (IES) 5, Practical Experience Requirements, approved for exposure by the International Accounting Education Standards Board (IAESB) at its May 2011 meeting. 

    The current version of IES 5 was published in May 2004 and became effective on January 1, 2005. IES 5 prescribes the practical experience IFAC member bodies should require their members to obtain before qualification as professional accountants. 

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  • IES 1, Entry Requirements to Professional Accounting Education

    Proposed Revised International Education Standard

    This memorandum provides background to, and an explanation of, the proposed International Education Standard (IES) 1, Entry Requirements to Professional Accounting Education, approved for exposure by the International Accounting Education Standards Board (IAESB) at its May 2011 meeting. 

    The current version of IES 1 was published in May 2004 and became effective on January 1, 2005. IES 1 prescribes the entry requirements for an IFAC member body's program of professional accounting education and practical experience. 

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  • Revision of International Education Standard 3

    Revision of International Education Standard 3

    Project Status

    Active

    Objective

    To improve the clarity and implementation of International Education Standard (IES) 3 by (1) applying the new IAESB drafting conventions, (2) updating the concepts and terminology to conform to the revised Framework for International Education Standards for Professional Accountants, and (3) clarifying issues resulting from changes in the environment of accounting education and the experience gained from implementation of the Standards by IFAC member bodies.

  • Revision of International Education Standard 2

    Revision of International Education Standard 2

    Project Status

    Active

    Objective

    To improve the clarity and implementation of International Education Standard (IES) 2 by (1) applying the new IAESB drafting conventions, (2) updating the concepts and terminology to conform to the revised Framework for International Education Standards for Professional Accountants, and (3) clarifying issues resulting from changes in the environment of accounting education and the experience gained from implementation of the Standards by IFAC member bodies.

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