IAESB Completed Projects

 

Revision of IESs 2, 3, 4 and 8 - Information & Communications Technology

This project aims to:

  • Obtain sufficient evidence through information gathering activities to evaluate whether current IESs are fit for purpose in the digital age; and
  • Implement standards development activities that are in the public interest and responsive to the needs of stakeholders.

Scope:

The scope

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Revision of IES 7, Continuing Professional Development

This project intends to enhance the consistency, quality, and relevance of Continuing Professional Development (CPD) undertaken by professional accountants. Improving the development and maintenance of professional competence through CPD serves the public interest by enabling professional accountants to provide high quality services to clients, employers, and other stakeholders.

Scope:

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Revisions to IESB 2, 3, 4, and 8 - Professional Skepticism

This project aims to:

  • Obtain sufficient evidence through information gathering activities to evaluate whether current IESs are fit for purpose in prescribing learning outcomes that support the application of professional skepticism; and
  • Implement standards development activities that are in the public interest and responsive to the needs of stakeholders.

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Public Sector Accounting, Reporting, and Assurance

This project develops Implementation Guidance that aims to identify the skills and competences required by professional accountants when performing public sector accountancy roles.

Scope

The project will initially focus on an in-depth analysis, including reviewing relevant academic research literature, engaging with relevant stakeholder organizations and

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Drafting Changes to International Education Standards, Framework for International Education Standards for Professional Accountants and Aspiring Accountants (2015) & IAESB Glossary of Terms

The IAESB intends to perform a maintenance review of the International Education Standards (IESs), Framework for International Education Standards for Professional Accountants and Aspiring Accountants (Framework 2015), & IAESB Glossary of Terms (Glossary 2015) to ensure clarity and consistency of drafting among these publications. This maintenance review process considers only drafting changes and will be limited to the following: (i) pure terminology changes, matters of language, typographical corrections, or other drafting issues; and (ii) drafting changes necessary in order to improve consistency, clarity, and accuracy within the body of IES and between the Framework (2015), Glossary and the suite of IES.  Conversely, any substantive changes of structure and/or content of the standards, or any change expected to materially impact on users of the standards will be considered out-of-scope for the maintenance review process and, if necessary, be addressed by a separate IAESB standards project.

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PROJECT CONTACT

David McPeak

2017-2021 Strategy & 2017-2018 Work Plan

This project intends to set out how the IAESB will improve the competence of the global accountancy profession over the period of 2017 to 2021.  Through its strategy and work plan the Board will articulate its work streams, projects, and activities that will enhance professional accounting education.

Mission and Work of the IAESB

The IAESB is an independent standard-setting body that serves the public interest by strengthening the worldwide accountancy profession through the development and enhancement of education.  Through its activities, the IAESB enhances education by developing and implementing International Education Standards (IESs), which increases the competence of the global accountancy profession – contributing to strengthened public trust.

The IAESB’s objective is to serve the public interest by:

• Establishing high-quality standards and other publications reflecting good practice in the education, development, and assessment of professional accountants;

• Promoting the adoption and implementation of the IESs;

• Developing education benchmarks for measuring the implementation of the IESs;

• Periodically reviewing the need for further revisions to any of the IESs or for developing additional standards; and

• Advancing international debate on emerging issues relating to the education, development, and assessment of professional accountants.

The IAESB has recently revised the IESs to incorporate a learning outcomes approach that recognizes the diversity of practice across IFAC Member Bodies and in different jurisdictions. IESs 1-6 cover IPD and focus on entry requirements, technical competence, professional skills, professional values, ethics and attitudes, practical experience and assessment of professional competence. IES 7 sets out the requirements to be met relating to CPD during a professional accountant’s career; while, IES 8 establishes the professional competence that professional accountants develop and maintain through CPD when performing the role of an audit engagement partner.

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PROJECT CONTACT

David McPeak

Revision of the Framework for International Education Standards for Professional Accountants

To update the IAESB Framework for International Education Standards for Professional Accountants to align to the concepts in the Revised IESs.

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PROJECT CONTACT

David McPeak

Revised Definition of the Professional Accountant

To develop an international definition of the term professional accountant.

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PROJECT CONTACT

David McPeak

2014-2016 IAESB Strategy and Work Plan

To set the direction and priorities for activities and projects of the International Accounting Education Standards Board (IAESB) for the three year period, 2014-2016.


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PROJECT CONTACT

David McPeak

Revision of International Education Standard 7

To improve the clarity and implementation of IES 7 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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PROJECT CONTACT

David McPeak

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