2. This IES is addressed to IFAC member bodies. IFAC member bodies have responsibility for setting
and communicating entry requirements for professional accounting education programs. In
addition, this IES will be helpful to educational organizations, employers, regulators, government
authorities, and any other stakeholders who deliver and support delivery of professional accounting
education programs.
3. This IES explains the principle of allowing flexible access to professional accounting education
programs under the auspices of an IFAC member body, while ensuring that aspiring professional
accountants have a reasonable chance of successful completion of professional accounting
education programs. This IES explains (a) reasonable chance of successful completion, (b) the
suitability of entry requirements, and (c) different forms of entry requirements.