This International Education Standard (IES) prescribes the principles to be used when setting and
communicating educational requirements for entry to professional accounting education programs,
while requirements relating to entry to the profession are covered by:
(a) IES 2, Initial Professional Development—Technical Competence,
(b) IES 3, Initial Professional Development—Professional Skills,
(c) IES 4, Initial Professional Development—Professional Values, Ethics, and Attitudes,
(d) IES 5, Initial Professional Development—Practical Experience, and
(e) IES 6, Initial Professional Development—Assessment of Professional Competence.