This IES specifies the competence areas and learning outcomes that describe the professional values, ethics, and attitudes required of aspiring professional accountants by the end of IPD. IES 2 Initial Professional Development Technical Competence, and IES 3, Initial Professional Development Professional Skills, specify competence areas and learning outcomes relevant to their areas of focus vrithin IPD. Together these IEss specity the competence areas and le outcomes that describe the professional competence required of aspiring professional accountants by the end of IPD