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 International Education Standard. This may occur when an International Federation of Accountants
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).