In professional accounting education programs, an IFAC 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)