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IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
The International Accounting Education Standards Board™ (IAESB™) is an independent standard-setting body that serves the public interest by establishing standards in the area of professional accounting education that prescribe technical competence and professional skills, values, ethics, and attitudes. Through its activities, the IAESB enhances education by developing and implementing International Education Standards™ (IES™), which increase the competence of the global accountancy profession—contributing to strengthened public trust.
Video Q&A with IAESB Chair Chris Austin
In a video Q&A series, IAESB Chair Chris Austin presents "An Overview of the International Education Standards" and discusses "The Importance of Professional Accounting Education and the Impact of International Education Standards."
Supporting IES Adoption and Implementation
The IAESB has developed supporting adoption and implementation guidance materials for the newly revised IES, including:
Guidance on Implementing a Learning Outcomes Approach includes resources to support the implementation of a learning outcomes approach.
Guidance on Implementing IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements, addresses questions or issues that might arise on the implementation of IES 8 by professional accountancy organizations, public accounting firms, or engagement partners.