In professional accounting education programs, an International Federation of Accountants member body may: (a) include additional
competence areas; (b) increase the level of proficiency for some competence areas; or (c) develop
additional learning outcomes that are not specified in this IES. This may occur when an IFAC
member body prepares aspiring professional accountants to work within a particular industry sector
(for example, the public sector) or for a particular role (for example, a management accountant or
an auditor).