IAESB Issues Guidance on Implementing a Learning Outcomes Approach for Professional Accounting Education

Jan 14, 2016 | New York, New York | English

The International Accounting Education Standards Board™ (IAESB™) has produced guidance material to support the implementation of a learning outcomes approach.

IFAC member organizations who are responsible for professional accounting education and the development of professional competence through practical experience will benefit from this guidance.

Through its revised IES™, the IAESB has prescribed the learning outcomes to be achieved by professional accountants and aspiring professional accountants. The IES are also relevant to stakeholders interested in the learning and development of professional accountants and audit professionals, such as public accounting firms, regulators, and employers.

“Our objective with these guidance materials is to improve the understanding and application of the newly revised International Education Standards™,” said IAESB Chair Chris Austin. “This guidance will assist those responsible for the design, assessment, and governance of implementing a learning outcomes approach— a cornerstone in the development of professional accounting education.”

Recognizing the broad global applicability of the IES, these guidance materials feature principles to support the implementation of a learning outcomes approach, detailed real-life illustrative examples, and a staff questions and answers document that provides further clarity to the IES.

About the IAESB
The IAESB develops education standards, guidance, and information papers for use by IFAC member organizations under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAESB, and the IAESB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAESB are facilitated by IFAC.

About IFAC®
IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing approximately 2.8 million accountants in public practice, education, government service, industry, and commerce.


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