3. This IES specifies the competence areas and learning outcomes that describe the professional
skills required of aspiring professional accountants by the end of IPD. IES 2: Initial Professional
Development—Technical Competence, and IES 4: Initial Professional Development—
Professional Values, Ethics, and Attitudes, specify competence areas and learning outcomes
relevant to their areas of focus within IPD. Together, these IESs specify the competence
areas and learning outcomes that describe the professional competence required of aspiring
professional accountants by the end of IPD.