Illustrative Learning Outcomes for the Public Sector Accountancy Curricula

Implementation Guidance

Oct 21, 2019 | Guidance & Support Tools
19 Pages

This guidance serves as a companion document for the Implementation Support Material document entitled Designing Learning Outcomes for Curricula that Meet Public Sector Accountancy Needs. It is grounded in the Learning Outcomes approach that “embodies the idea that learning and development activities are most effective when based on what the individual needs to demonstrate”.

It aims to tangibly illustrate how International Education Standards may be implemented and adapted to create curricula that serve the needs of professional accountants in the public sector. Structured within the framework (of competence areas and learning outcomes) set out in the IESs, it indicates how the available competence areas and related learning outcomes pertaining to IES 2, Initial Professional Development - Technical Competence (Revised), are applicable, whether as is or with some adjustment, and the document also suggests some additional learning outcomes that are relevant and necessary in a program aimed at the development of professional accountants in the public sector. The proposed outcomes are supported by extensive research and engagement with key public sector stakeholders.


Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.


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.