International Education Standard (IES) 2 prescribes the learning outcomes for technical competence that aspiring professional accountants are required to achieve by the end of Initial Professional Development (IPD). Technical competence is the ability to apply professional knowledge to perform a role to a defined standard.

3 天之前 · IES 2, 3, and 4 have been revised to embed sustainability throughout aspiring professional accountants' training. These updates reinforce the accountancy profession’s role in supporting high-quality sustainability reporting and assurance while upholding integrity and professional quality. ... IFAC member organizations are champions of ...

2014年1月17日 · IES 2 prescribes the learning outcomes for technical competence that aspiring professional accountants are required to demonstrate by the end of Initial Professional Development. Technical competence is the ability to apply professional knowledge to perform role to a defined standard.

2012年8月1日 · The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 2, Initial Professional Development-Technical Competence. IES 2 was drafted in 2004 and prescribes the knowledge content and the mix of professional skills aspiring professional ...

As of January 1, 2021, the revisions to International Education Standards, IES 2, 3, 4, and 8 are now effective. The revisions to these standards reflect the increasing demand for accountants skilled in information and communications technologies and place further emphasis on the professional skepticism skills and behaviors.

2 天之前 · "IFAC and our members work together to shape the future of the profession through learning, innovation, a collective voice, and a shared commitment to the public interest," said IFAC CEO Lee White in a statement. ... Each of the revised standards — IES 2, 3, 4 and 6 — has been published in full ahead of the anticipated release of an updated ...

2 天之前 · The International Federation of Accountants (IFAC) has announced revisions to the International Education Standards (IES), incorporating sustainability competence into the training of professional ...

The global accountancy profession, through IFAC, is urging G20 leaders to focus on sustainability, transparency, and governance as the 2030 deadline for the United Nations Sustainable Development Goals (SDGs) approaches.

2 天之前 · According to a report from The Accountant Online, the International Federation of Accountants (IFAC) has revised its International Education Standards (IES) to incorporate sustainability competence, ensuring accountants are prepared to handle sustainability-related disclosure and assurance standards.. These updates affect IES 2, 3 and 4, eating a global foundation for sustainability expertise ...

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