Scope
IES 1 shall be redrafted and revised to assist IFAC member bodies in prescribing good practice for setting entry requirements to professional accounting education.
Background
IES 1 was approved for publication in 2004 and became effective January 1, 2005.
At its November 2006 meeting, the IAESB agreed to conduct a detailed review of existing IESs and the framework underpinning the IESs, to determine areas where the clarity of standards could be improved and/or additional guidance most usefully developed. The IAESB agreed to suspend any further work on redrafting or revising the IESs until the work on the Framework project was substantially complete.
At its October 2009 meeting the IAESB agreed the project direction to redraft and revise all eight IESs.
In December 2009 the IAESB published the new Framework for International Education Standards for Professional Accountants, which enhances the relevancy, consistency, and applicability of its publications to IFAC members. The Framework also includes an appendix, "IAESB Drafting Conventions," which will be used to increase the clarity of its standards.
Issues
Issues that this project will consider include:
IES 1 – Entry Requirements To A Programme Of Professional Accounting Education
(i) Review and clarify the entry requirements to a professional accounting education
(ii) Revise the entry requirements to ensure that they are inclusive of the various roles and expected outcomes of a professional accountant;
(iii) Consider the revision of the Standard to take account allowing access to the profession at various levels without putting in place unnecessary barriers
(iv) Determine whether the content of the Standard should be consolidated within other Standards or remain stand alone
Scope
IES 1 shall be redrafted and revised to assist IFAC member bodies in prescribing good practice for setting entry requirements to professional accounting education.
Background
IES 1 was approved for publication in 2004 and became effective January 1, 2005.
At its November 2006 meeting, the IAESB agreed to conduct a detailed review of existing IESs and the framework underpinning the IESs, to determine areas where the clarity of standards could be improved and/or additional guidance most usefully developed. The IAESB agreed to suspend any further work on redrafting or revising the IESs until the work on the Framework project was substantially complete.
At its October 2009 meeting the IAESB agreed the project direction to redraft and revise all eight IESs.
In December 2009 the IAESB published the new Framework for International Education Standards for Professional Accountants, which enhances the relevancy, consistency, and applicability of its publications to IFAC members. The Framework also includes an appendix, "IAESB Drafting Conventions," which will be used to increase the clarity of its standards.
Issues
Issues that this project will consider include:
IES 1 – Entry Requirements To A Programme Of Professional Accounting Education
(i) Review and clarify the entry requirements to a professional accounting education
(ii) Revise the entry requirements to ensure that they are inclusive of the various roles and expected outcomes of a professional accountant;
(iii) Consider the revision of the Standard to take account allowing access to the profession at various levels without putting in place unnecessary barriers
(iv) Determine whether the content of the Standard should be consolidated within other Standards or remain stand alone
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