IES 4, Initial Professional Development-Professional Values, Ethics, and Attitudes (Revised)
IAESB
Jan 17, 2014 | Handbooks, Standards, and Pronouncements
ISBN 978-1-60815-173-8
English
All available Translations: Romanian
In Progress Translations: Albanian | Polish | Spanish | Thai
IES 4 prescribes the learning outcomes for professional values, ethics, and attitudes that aspiring professional accountants are required to demonstrate by the end of Initial Professional Development. Professional values, ethics, and attitudes are defined as the behavior and characteristics that identify professional accountants as members of a profession. These include the ethical principles generally associated with, and considered essential in defining, the distinctive characteristics of professional behavior.
IES 4 is effective from July 1, 2015.
To detail the IAESB’s deliberations during the development of IES 4, a staff-prepared Basis for Conclusions has been created.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
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
