This document was developed and approved by the International Accounting Education Standards Board
(IAESB).
The International Accounting Education Standards Board develops education standards, guidance, and information papers on pre-qualification
education, training of professional accountants, and continuing professional education and development.
The objective of the International Accounting Education Standards Board is to serve the public interest by setting high-quality education standards for
professional accountants and by facilitating the convergence of international and national education
standards.