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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.
Supporting Adoption and Implementation of the IESs
To assist in applying the revised IESs, the IAESB has also developed supporting adoption and implementation guidance materials, including the Ethics Education Toolkit.
These guidance materials aim to promote awareness of learning and development issues or practice relating to the implementation of the IESs in the context of initial professional development and continuing professional development.
IAESB Video Series with Chair Chris Austin
In a new video series, IAESB Chair Chris Austin answers the questions "Why is Professional Accounting Education important?" and "What do the International Education Standards™ (IES™) regulate?"
IAESB Clarity Center
The IAESB’s Clarity Project to revise and redraft its IESs was completed in December 2014. The eight revised and redrafted IESs impact the learning and development of professional accountants and aspiring professional accountants worldwide.
The Clarity Center provides useful tools and resources relevant to the revised and redrafted IESs.