Skip to main content

Exposure Draft, International Education Standards 2, 3, 4, and 8

Information and Communications Technologies and Professional Skepticism
Dec 4, 2018 | Exposure Drafts and Consultation Papers
Comments due by:
Log in to submit late comment

As the demand for improved information and communications technologies skills and professional skepticism proficiency grows across jurisdictions, the IAESB proposes revisions to learning outcomes of International Education Standard 2, 3, 4, and 8, and editorial changes to their introductions, objectives and explanatory materials sections. This Exposure Draft speaks to strengthening professional skepticism to improve the quality of financial reporting and auditing and developing competence to meet ICT’s disruptive potential. It also reflects significant stakeholder input, including findings from the IAESB’s prior consultation on future strategy and priorities, as well as insights from surveys, academic and professional literature, roundtables, in-depth interviews, webinars and additional outreach.

The IAESB will analyze and deliberate on comments from respondents at its April 2019 meeting with the aim of approving the proposed revisions at its June 2019 meeting.

IFAC and the IAESB have developed a plan for a new path forward for global accountancy education and professional development. This plan will transition the IAESB to a future model that will be designed, as part of a broader mandate, to reinforce the importance, relevance and authority of the revised International Education Standards, which will continue to be the basis for a comprehensive and integrated approach to international accountancy education. Therefore, comments are of great importance and are welcomed from all potential respondents. 

Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1. Larry White (PAIBC) (235.59 KB)
     (United States of America)
  2.  ()
  3.  ()
  4.  ()
  5.  (Korea)
  6. BDO (228.43 KB)
     (United Kingdom)
  7. Ernst & Young LLP (245.17 KB)
  8.  ()
  9.  ()
  10.  ()
  11.  (Japan)
  12.  (Uganda)
  13.  (Singapore)
  14. ICAEW (520.13 KB)
     (United Kingdom)
  15.  (United Kingdom)
  16. ACCA (255.43 KB)
     (United Kingdom)
  17.  ()
  18.  (Pakistan)
  19. CPA Ireland (146.88 KB)
  20.  ()
  21.  (Zimbabwe)
  22.  ()
  23. KPMG International (80.35 KB)
  24.  (Mexico)
  25. CPA Australia (535.04 KB)
  26.  (Malaysia)
  27.  ()
  28.  (Uruguay)
  29.  (Nigeria)
  30.  ()
  31.  (Uganda)
  32.  (Germany)
  33.  ()