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Revisions to IES 2, 3, 4 and 8

| Basis for Conclusions
All available Translation:

These newly revised International Education Standards address learning and development for information and communications technologies (ICT) and professional skepticism. As market expectation increases for ICT skills and professional skepticism, these standards were developed to address the competencies, skills, and behaviors for both aspiring and professional accountants in these critical areas.

The revised education standards include newly added and revised ICT and professional skepticism learning outcomes that:

  • Improve the relevance and quality of professional accounting education offered by professional accountancy organizations (PAOs), including IFAC member organizations;
  • Identify learning and development activities that enhance the professional competence of aspiring and current professional accountants; and
  • Support the accounting profession in its provision of high-quality financial reporting, auditing, or other related financial and accounting services in the digital age.
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