IFAC : International Accounting Education Standards Board

Publications

Below is a list of IAESB's publications. Visit IFAC's online bookstore for a complete list of IAESB and other IFAC publications.

International Education Standards (IESs)

• IES 1, Entry Requirements to a Program of Professional Accounting Education
• IES 2, Content of Professional Accounting Education Programs
• IES 3, Professional Skills and General Education
• IES 4, Professional Values, Ethics and Attitudes
• IES 5, Practical Experience Requirements
• IES 6, Assessment of Professional Capabilities and Competence
• IES 7, Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Professional Competence
• IES 8, Competence Requirements for Audit Professionals

In August 2008, the IAESB released amended versions of the Framework for International Education Statements, Introduction to International Education Standards, and International Education Standards 1-8. The marked-up versions of these documents are available to assist you in understanding the editorial changes that have been made to the Framework, Introduction, and IES 1-8.

The IAESB issued a Newsletter on IFAC Education Standards in October 2003 to assist IFAC member bodies in implementing International Education Standards 1 to 6.

International Education Practice Statements (IEPSs)

• IEPS 1, Approaches to Developing and Maintaining Professional Values, Ethics, and Attitudes
• IEPS 2, Information Technology for Professional Accountants
• IEPS 3, Practical Experience Requirements - Initial Professional Development for Professional Accountants

International Education Papers

• IEP 1, Recognition of Pre-Certification Education Providers by IFAC Member Bodies: Illustrative Examples
• IEP 2, Towards Competent Professional Accountants
• IEP 3, Assessment Methods

Information Papers

• Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs
• Approaches To Continuing Professional Development (CPD) Measurement

Basis for Conclusions

The Basis for Conclusions document provides background to a project, main comments received on significant issues of the exposure draft, and the IAESB's conclusions regarding these comments in developing the final standard. The Basis for Conclusions is a non-authoritative document prepared by IAESB Staff.

Basis for Conclusions: Framework for International Education Standards for Professional Accountants (2009)

Basis for Conclusions: IAESB Drafting Conventions (2009)

Basis for Conclusions: IEPS 3 - Practical Experience Requirements - Initial Professional Development for Professional Accountants (2007)

Basis for Conclusions: IAESB Strategic and Operating Plan, 2007-2009 (2007)

Basis for Conclusions: IEPS 2 - IT for Accounting Professionals (2007)

Basis for Conclusions: IEPS 1 - Approaches to Developing and Maintaining Professional Values, Ethics, and Attitudes (2007)

Basis for Conclusions: IES 8, Competence Requirements for Audit Professionals (2006)

Adoption and Implementation

IAESB staff has prepared the material below to support the adoption and implementation of its publications. The documents are non-authoritative and are issued for information purposes only.

PowerPoint Presentations & Supporting Notes

• Overview of IAESB Framework - This PowerPoint presentation and Supporting Notes provides an overview of the content in the Framework for International Education Standards for Professional Accountants (2009).

Comparisons

• Comparison of Framework Content - This document summarizes the nature of the changes and provides a detailed comparison of the changes made to the original Framework for International Education Standards (2003) document.

Databases and Information Exchanges

• Member Body Information Sharing
  This electronic exchange features information on member body education and development programs. To contribute to this information exchange, please email David McPeak.
• Assessment Methods
  This database provides both links to other websites and actual documents on various aspects of assessment techniques and strategies developed by IFAC member bodies, universities, academics and other non-accountancy professional associations.

eNews

The IAESB issues regular electronic updates on its activities and current initiatives. To receive eNews updates by email, click here to register.

Translations

For information regarding IFAC's policy on the translation of IAESB and other IFAC standards, please read the IFAC policy statement, Translation of Standards and Guidance Issued by the International Federation of Accountants.