Exposure Draft, International Education Standards 2, 3, 4, and 8
As the demand for improved information and communications technologies skills and professional skepticism proficiency grows across jurisdictions, the IAESB proposes revisions to learning outcomes of International Education Standard 2, 3, 4, and 8, and editorial changes to their introductions, objectives and explanatory materials sections. This Exposure Draft speaks to strengthening professional skepticism to improve the quality of financial reporting and auditing and developing competence to meet ICT’s disruptive potential. It also reflects significant stakeholder input, including findings from the IAESB’s prior consultation on future strategy and priorities, as well as insights from surveys, academic and professional literature, roundtables, in-depth interviews, webinars and additional outreach.
The IAESB will analyze and deliberate on comments from respondents at its April 2019 meeting with the aim of approving the proposed revisions at its June 2019 meeting.
IFAC and the IAESB have developed a plan for a new path forward for global accountancy education and professional development. This plan will transition the IAESB to a future model that will be designed, as part of a broader mandate, to reinforce the importance, relevance and authority of the revised International Education Standards, which will continue to be the basis for a comprehensive and integrated approach to international accountancy education. Therefore, comments are of great importance and are welcomed from all potential respondents.
Submitted Comment Letters
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Larry White (PAIBC) (235.59 KB)(United States of America)
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Chartered Accountants Ireland (70.37 KB)()
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National Association of State Boards of Accountancy (154.57 KB)()
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Association of Accounting Technicians (103.25 KB)()
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KICPA(The Korean Institute of Certified Public Accountants) (267.6 KB)(Korea)
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BDO (228.43 KB)(United Kingdom)
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Ernst & Young LLP (245.17 KB)()
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Keith Bowman and Morley Lemon (170 KB)()
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Deloitte Touche Tohmatsu Limited (125.72 KB)()
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Asociación Interamericana de Contabilidad (523.19 KB)()
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The Japanese Institute of Certified Public Accountants (138.53 KB)(Japan)
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INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA (ICPAU) (401.65 KB)(Uganda)
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Institute of Singapore Chartered Accountants (141.55 KB)(Singapore)
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ICAEW (520.13 KB)(United Kingdom)
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Institute of Chartered Accountants of Scotland (ICAS) (143.7 KB)(United Kingdom)
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ACCA (255.43 KB)(United Kingdom)
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European Federation of Accountants and Auditors for SMEs (223.05 KB)()
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Institute of Chartered Accountants of Pakistan (570.24 KB)(Pakistan)
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CPA Ireland (146.88 KB)(Ireland)
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PricewaterhouseCoopers International Limited (647.75 KB)()
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Chartered Accountants Academy (CAA) and Training and Advisory Services (TAS) (163.98 KB)(Zimbabwe)
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The Association of International Certified Professional Accountants (401.92 KB)()
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KPMG International (80.35 KB)()
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Instituto Mexicano de Contadores Públicos (IMCP) (99.17 KB)(Mexico)
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CPA Australia (535.04 KB)()
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MALAYSIAN INSTITUTE OF ACCOUNTANTS (211 KB)(Malaysia)
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The Common Content Project (508.31 KB)()
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Comision de Educacion (Azua & Brito) (249.88 KB)(Uruguay)
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Association of National Accountants of Nigeria (ANAN) (317.13 KB)(Nigeria)
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Chartered Accountants Australia and New Zealand (122.9 KB)()
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Institute of Certified Public Accountants of Uganda (401.65 KB)(Uganda)
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Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (479.75 KB)(Germany)
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Wirtschaftsprueferkammer (WPK) (227.98 KB)()