International Education Standard (IES) 1, Entry Requirements to Professional Accounting Education Programs (Revised)

The revised International Education Standard (IES) 1, Entry Requirements to Professional Accounting Education Programs, is intended to protect the public interest by both establishing fair and proportionate entry requirements—which help those individuals considering professional accounting education make appropriate career decisions—and ensuring that requirements for entry to professional accounting education are not misrepresented.

Originally approved in 2004, IES 1 prescribes the principles to be used when setting and communicating educational requirements for entry to professional accounting education programs. IES 1 is effective from July 1, 2014.