IAESB Technical Advisor Daniel Slezak provides an overview of the recently released implementation support materials for the new standard for continuing professional development.
The revised International Education Standard (IES) 7, Continuing Professional Development, clarifies the principles and requirements for how professional accountancy organizations measure, monitor, and enforce their continuing professional development systems. It makes it clear that all professional accountants must develop and maintain professional competence to perform their role.
Listen to a conversation on professional skepticism with Professors Joe Brazel, Christine Nolder, and Doug Prawitt discuss a range of issues, including the definition of professional skepticism; skills and behaviors important to its application; the involvement of the higher education sector in developing its underlying behavioral competencies; techniques used for its development within an education setting; and the involvement of other stakeholders in a global environment.
Watch former International Accounting Education Standards Board Chair Chris Austin reflect on his four years leading efforts to enhance professional development and education for the accountancy profession.
Information and Communications Technologies and Professional Skepticism
As the demand for improved information and communications technologies skills and professional skepticism proficiency grows across jurisdictions, the IAESB proposes revisions to learning outcomes of International Education Standard 2, 3, 4, and 8, and editorial changes to their introductions, objectives and explanatory materials sections. This Exposure Draft speaks to strengthening professional skepticism to improve the quality of financial reporting and auditing and developing competence to meet ICT’s disruptive potential.
Enhancement of Learning Outcomes from ICT, Professional Skepticism and PAIB Perspectives
The IAESB is developing an exposure draft that revises the learning outcomes from four existing International Education Standards. IAESB Deputy Chair Anne-Marie Vitale explains what content and timing to expect.
The IAESB Personal Perspectives Series shares insights from board members, technical advisors and other key stakeholders on some of the challenges affecting aspiring professional accountants and the importance of effective accountancy learning and development.