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

Information and Communications Technologies and Professional Skepticism

IAESB
Dec 04, 2018 | Exposure Drafts and Consultation Papers
81 Pages
English

Comments due by: Mar 04, 2019

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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 © 2019 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Larry White (PAIBC)  (United States)
December 24, 2018

2. Chartered Accountants Ireland
February 7, 2019

3. National Association of State Boards of Accountancy
February 7, 2019

4. Association of Accounting Technicians
February 8, 2019

5. KICPA(The Korean Institute of Certified Public Accountants)  (Korea, Republic of)
February 26, 2019

6. Deloitte Touche Tohmatsu Limited
March 1, 2019

7. Asociación Interamericana de Contabilidad
March 1, 2019

8. BDO  (United Kingdom)
March 1, 2019

9. Ernst & Young LLP
March 1, 2019

10. Keith Bowman and Morley Lemon
March 1, 2019

11. The Japanese Institute of Certified Public Accountants  (Japan)
March 4, 2019

12. Chartered Accountants Academy (CAA) and Training and Advisory Services (TAS)  (Zimbabwe)
March 4, 2019

13. The Association of International Certified Professional Accountants
March 4, 2019

14. KPMG International
March 4, 2019

15. Institute of Singapore Chartered Accountants  (Singapore)
March 4, 2019

16. Instituto Mexicano de Contadores Públicos (IMCP)  (Mexico)
March 4, 2019

17. ICAEW  (United Kingdom)
March 4, 2019

18. CPA Australia
March 4, 2019

19. Institute of Chartered Accountants of Scotland (ICAS)  (United Kingdom)
March 4, 2019

20. ACCA  (United Kingdom)
March 4, 2019

21. European Federation of Accountants and Auditors for SMEs
March 4, 2019

22. Institute of Chartered Accountants of Pakistan  (Pakistan)
March 4, 2019

23. CPA Ireland  (Ireland)
March 4, 2019

24. PricewaterhouseCoopers International Limited
March 4, 2019

25. Comision de Educacion (Azua & Brito)  (Uruguay)
March 5, 2019

26. MALAYSIAN INSTITUTE OF ACCOUNTANTS  (Malaysia)
March 5, 2019

27. The Common Content Project
March 5, 2019

28. Association of National Accountants of Nigeria (ANAN)  (Nigeria)
March 6, 2019

29. Chartered Accountants Australia and New Zealand
March 6, 2019

30. Institute of Certified Public Accountants of Uganda  (Uganda)
March 6, 2019

31. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW)  (Germany)
March 8, 2019

32. Wirtschaftsprueferkammer (WPK)
March 12, 2019

 

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