Review of Professional Accounting Education Programs
12. IFAC member bodies shall regularly review and update professional accounting education
programs that are designed to achieve the learning outcomes in this IES.
Reflective Activity
13. IFAC member bodies shall design learning and development activities on professional values,
ethics, and attitudes for aspiring professional accountants to include reflective activity that is formalized and documented.
Assessment of Professional Values, Ethics, and Attitudes
14. IFAC member bodies shall establish appropriate assessment activities to measure the achievement of the professional values, ethics, and attitudes of aspiring professional accountants.