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Illustrative Example: Designing Learning Outcomes for Curricula that Meet Public Sector Accountancy

Implementation Support Material
| Guidance & Support Tools

The IAESB has developed this guidance to illustrate how the International Education Standards implementation may be adapted to create curricula that cater to the needs of professional accountants in the public sector. 

It is grounded in the Learning Outcomes approach that “embodies the idea that learning and development experiences are most effective when based on what the individual needs to demonstrate." It uses IES 2, Initial Professional Competence – Technical Competence, as a base as that helps establish the common ground.

However, significant differences also exist between the private sector and the public sector in regard to technical competence. Therefore, the document also identifies enhancements that may be considered in the preparation of related public sector curricula that may either be integrated into existing qualification frameworks or used towards stand-alone qualifications or post-qualification specialization). As such, it addresses the design element of the Learning Outcomes approach in the context of public sector accountancy.

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