Standard-Setting Boards
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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.
Pronouncements & Handbook
SPOTLIGHT ON
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.
The Ethics Education Toolkit videos and accompanying study guides help professionals at all levels to improve ethical decision-making.
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