Information and Communications Technologies Non-Authoritative Learning Outcomes
Implementation Guidance
IAESB
Oct 21, 2019 | Guidance & Support Tools
16 Pages
English
Changes in technology across the financial reporting supply chain are impacting the expected information and communications technologies (ICT) competencies and skills of aspiring and professional accountants to perform their roles. Identifying the ICT skills needed by aspiring and professional accountants serves the public interest by enabling the accounting profession to provide high-quality financial reporting, auditing, or other related financial and accounting services in the digital age.
The purpose of this guidance is to provide non-authoritative ICT-related learning outcomes to enhance the professional competence and development and application of the knowledge, skills, and behaviors needed in ICT by aspiring and professional accountants. These non-authoritative learning outcomes when considered individually, or in aggregate, may assist in identifying specific knowledge, skills and behaviors needed in ICT by aspiring and professional accountants.
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Related Resources
- 2019 Handbook of International Education Standards
- Developing Professional Accountants in Business for the Strategic Partner's Role
- IAESB Implementation Support Materials Catalogue
- Illustrative Example: Designing Learning Outcomes for Curricula that Meet Public Sector Accountancy
- Illustrative Learning Outcomes for the Public Sector Accountancy Curricula