IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised)

IAESB
Dec 15, 2014 | Handbooks, Standards, and Pronouncements
ISBN 978-1-60815-196-7
English

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The International Accounting Education Standards Board (IAESB™) has issued International Education Standard(IES) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised).

The revised standard focuses on the professional competence requirement for engagement partners who have responsibility for audits of financial statements. The IES is primarily aimed at IFAC member bodies, but recognizes the shared responsibilities of engagement partners, public accounting firms, and regulators as part of the system of quality control for engagement teams performing audits of financial statements.

IES 8 will also be of interest to employers, regulators, government authorities, educational organizations, and any other stakeholders who support the learning and development of professional accountants.

A Basis for Conclusions document for IES 8 has been prepared by the IAESB staff. It relates to, but does not form part of IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (“Revised IES 8”). 

 

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

 

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