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IES 1 - Entry Requirements

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IESs Implementation Support Presentation by IAESB Staff, April 2015

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IES 1 - Entry Requirements

  1. 1. Page 1 | Confidential and Proprietary Information IES 1, Entry Requirements to Professional Accounting Education Programs (Revised) IESs Implementation Support Material Prepared by: IAESB staff April 2015
  2. 2. Page 2 | Confidential and Proprietary Information Overview of Presentation IES 1, Entry Requirements to Professional Accounting Educations Programs (Revised)  Introduction  Scope: What? Who? When? Why?  Objective  IES 1 establishes educational entry requirements to protect the public interest  Requirements & Explanatory Material  Specify entry requirements for professional accounting education programs  Explain rationale of principles for setting requirements  Make information publicly available
  3. 3. Page 3 | Confidential and Proprietary Information Introduction - Scope IES 1, Entry Requirements to Professional Accounting Educations Programs (Revised) What?  Prescribes principles for setting & communicating educational entry requirements Who?  Targets IFAC member bodies, helpful to accountants, providers, employers, regulators, & government authorities When?  Effective date: July 1, 2014 Why?  To protect public interest by setting principles for entry requirements to professional accounting education programs
  4. 4. Page 4 | Confidential and Proprietary Information Objective IES 1, Entry Requirements to Professional Accounting Educations Programs (Revised) IES 1 establishes fair and proportionate educational entry requirements for professional accounting education programs  Fair and proportionate requirements  Neither too high nor too low  Protect the public interest  Provision of sufficient numbers of high-quality professional accountants
  5. 5. Page 5 | Confidential and Proprietary Information Requirements IES 1, Entry Requirements to Professional Accounting Educations Programs (Revised) Specify educational entry requirements for professional accounting education programs  Allow entrance to those with reasonable chance of successful completion  A matter of judgment depending on a number of factors  Not representing excessive barriers to entry  Purpose to allow flexibility of access while not diluting standards of the program or accounting profession
  6. 6. Page 6 | Confidential and Proprietary Information Requirements IES 1, Entry Requirements to Professional Accounting Educations Programs (Revised) Explain rationale of principles to be used in setting educational entry requirements  Relevant education providers  Education programs vary by jurisdiction and type  Individuals considering a career as a professional accountant  Flexibility of pathways does not dilute rigor of education  Flexibility not intended to create different categories of professional accountant
  7. 7. Page 7 | Confidential and Proprietary Information Requirements IES 1, Entry Requirements to Professional Accounting Educations Programs (Revised) Make relevant information publicly available  Criteria to meet entry requirements  Content covered, its level, and methods of assessment
  8. 8. Page 8 | Confidential and Proprietary Information Copyright © April 2015 by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line: “Copyright © April 2015 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Contact permissions@ifac.org for permission to reproduce, store or transmit this document.” Otherwise, written permission from IFAC is required to reproduce, store, transmit, or make other similar uses of this document, except as permitted by law. Contact permissions@ifac.org. Copyright & Permissions IES 1, Entry Requirements to Professional Accounting Educations Programs (Revised)

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