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IFAC member organizations who are responsible for professional accounting education and the development of professional competence through practical experience will benefit from this guidance.
Through its revised IES, the IAESB has prescribed the learning outcomes to be achieved by professional accountants and aspiring professional accountants. The IES are also relevant to stakeholders interested in the learning and development of professional accountants and audit professionals, such as public accounting firms, regulators, and employers.
“Our objective with these guidance materials is to improve the understanding and application of the newly revised International Education Standards,” said IAESB Chair Chris Austin. “This guidance will assist those responsible for the design, assessment, and governance of implementing a learning outcomes approach— a cornerstone in the development of professional accounting education.”
Recognizing the broad global applicability of the IES, these guidance materials feature principles to support the implementation of a learning outcomes approach, detailed real-life illustrative examples, and a staff questions and answers document that provides further clarity to the IES.