Guiding Principles for Implementing a Learning Outcomes Approach

Jul 07, 2015 | Exposure Drafts and Consultation Papers

Comments due by: Sep 21, 2015

The International Accounting Education Standards Board™ (IAESB™) has published its Consultation Paper, Guiding Principles for Implementing a Learning Outcomes Approach, and is seeking comments on the proposed guiding principles for implementing a learning outcomes approach.

All stakeholders—in particular, IFAC member bodies, education providers, educators, and those who have experience in implementing a learning outcomes approach—are encouraged to comment on the proposed guiding principles. 

As part of its initiative to support the implementation of the International Education Standards, the IAESB also has issued a Staff Questions and Answers publication to aid the implementation of a learning outcomes approach.


Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Universidad de San Buenaventura - Bogota  (Colombia)
July 9, 2015

2. Association of Accounting Technicians  (United Kingdom)
August 20, 2015

September 2, 2015

4. The Japanese Institute of Certified Public Accountants  (Japan)
September 6, 2015

5. Institute of Chartered Accountants of England and Wales  (United Kingdom)
September 7, 2015

6. Instituto Mexicano de Contadores Publicos  (Mexico)
September 7, 2015

7. The Institute of Chartered Accountants of Pakistan  (Pakistan)
September 11, 2015

8. PricewaterhouseCoopers
September 15, 2015

9. Independent Regulatory Board for Auditors  (South Africa)
September 16, 2015

10. BDO  (United Kingdom)
September 20, 2015

11. Institute of Singapore Chartered Accountants (ISCA)  (Singapore)
September 21, 2015

12. Deloitte Touche Tohmatsu Limited
September 21, 2015

13. Association of Chartered Certified Accountants (ACCA)
September 21, 2015

14. CPA Austrlia  (Australia)
September 23, 2015

15. Chartered Institute of Management Accountants
September 23, 2015

16. The Royal Netherlands Institute of Chartered Accountants  (Netherlands)
September 23, 2015

17. Individual  (United States)
September 25, 2015

18. Association of International Wealth Management of India
September 25, 2015

19. Instituto Nacional de Contadores Públicos de Colombia  (Colombia)
September 29, 2015

20. Ernst & Young Global Limited
October 1, 2015

21. Denise Silva Ferreira Juvenal  (Brazil)
October 3, 2015


Related Resources


Get the latest updates delivered to your inbox

Subscribe now


Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies


Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.