IES 3, Initial Professional Development-Professional Skills (Revised)
IES 3 prescribes the learning outcomes for professional skills that aspiring professional accountants are required to demonstrate by the end of Initial Professional Development. Professional skills are the (a) intellectual, (b) interpersonal and communication, (c) personal, and (d) organizational skills that a professional accountant integrates with technical competence and professional values, ethics, and attitudes to demonstrate professional competence.
IES 3 is effective from July 1, 2015.
A staff-prepared Basis for Conclusions describes the IAESB’s deliberations during its development.
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Related Resources
- 2019 Handbook of International Education Standards
- Developing Professional Accountants in Business for the Strategic Partner's Role
- Illustrative Example: Designing Learning Outcomes for Curricula that Meet Public Sector Accountancy
- Illustrative Learning Outcomes for the Public Sector Accountancy Curricula
- Revisions to IES 2, 3, 4 and 8
