Accounting Education Resources

The International Education Standards address the principles for professional accountants' learning and development and play an important global role in developing professional competence, improving the quality of professional accountancy education, and building effective professional accountancy organizations.

In addition to the IES, the IAESB developed implementation support materials, including videos, webcasts and presentations, and guidance documents. These resources support accounting education and provide assistance to academics, training providers, professional accounting organizations and employers.

Accounting Education Insights

The Accounting Education Insights series are subject-specific materials that were used by the IAESB to help support the work identified by its last Strategy and Work Plan.


IES Implementation Support Materials

  • Learning Outcomes Approach: assistance for those responsible for the design, assessment, and governance of implementing a learning outcomes approach—a cornerstone in the development of professional accounting education.
  • Professional Competence for Audit Engagement Partners: assistance for those who have a role/responsibility for effective implementation of IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised).
  • Entry Requirements (IES 1): assistance for professional accountancy organizations and other accounting education providers, including universities, governments, and international donor agencies, to understand and implement IES 1, Entry Requirements to Professional Accounting Education Programs (2014).

Personal Perspectives

The Personal Perspectives series presents thought leadership from IAESB 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.

Making Sense of Accounting Education in a World of Change: An Accounting Firm Viewpoint

Greg Owens, IAESB Member

New Generations in the Workplace: Educational Innovation Challenges

Rachel Banfield, IAESB Member, and Suzie Webb, IAESB Technical Advisor

Promoting Trust for Sustainable Growth

Blanca Tapia, IAESB Member, and Sylvia Meljem, IAESB Technical Advisor

No Accounting Education Is Complete without Values, Ethics, & Attitudes

Sidharta Utama, IAESB Member

All Professional Accountants Need to Include Skepticism in their MindsetKeith Bowman, Former Chair of the IAESB Consultative Advisory Group,, and Dr. W. Morley Lemon, Accounting and Audit Professor
Maintaining the Relevance of Initial Professional Development in a Changing World

Isaac Njuguna, IAESB Board Member

Accounting Education and Public Financial Management

Adrian Pulham, IAESB Technical Advisor

A Growing Demand for Public Sector Accounting Education Rania Mardini, IAESB Member
Building the Profession through Accountancy Education: An Indonesian Perspective Lindawati Gani, IAESB Technical Advisor, and Sidharta Utama, IAESB Member



Full Inventory of Support Materials

IAESB has more than 50 materials to support adoption and implementation of the International Education Standards.

View the Full Inventory


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