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IES 4 - Professional Values Ethics and Attitudes

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IESs Implementation Support Presentation by IAESB Staff, April 2015

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IES 4 - Professional Values Ethics and Attitudes

  1. 1. Page 1 | Confidential and Proprietary Information IES 4, Initial Professional Development– Professional Values, Ethics, & Attitudes (Revised) IES Implementation Support Material Prepared by: IAESB staff April 2015
  2. 2. Page 2 | Confidential and Proprietary Information Overview of Presentation IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised)  Introduction  Scope: Who? What? When? Why?  Objective  IES 4 establishes the professional values, ethics, and attitudes to perform a role as a professional accountant  Requirements & Explanatory Material  Provide a framework for professional values, ethics, and attitudes  Integrate relevant ethical requirements
  3. 3. Page 3 | Confidential and Proprietary Information Overview of Presentation (continued) IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised)  Requirements & Explanatory Material (continued):  Prescribe learning outcomes to be achieved by aspiring professional accountants by the end of IPD  Review and update professional accounting education program  Design learning and development activities to include reflective activities  Establish assessment activities to measure achievement of professional values, ethics, and attitudes
  4. 4. Page 4 | Confidential and Proprietary Information Introduction - Scope IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised) What?  Prescribes learning outcomes for professional values, ethics, and attitudes required by the end of initial professional development Who?  Targets IFAC member bodies, helpful to accountants, providers, employers, regulators, and government authorities When?  Effective date: July 1, 2015 Why?  To protect the public interest by improving the quality of professional accounting education to enhance competence and judgment of professional accountants
  5. 5. Page 5 | Confidential and Proprietary Information Objective IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised) IES 4 establishes the professional values, ethics, and attitudes needed by aspiring professional accountants  Establishing professional values, ethics, and attitudes serves to  Protect the public interest  Enhance the quality of work by professional accountants  Promote the credibility of the accountancy profession  Requiring professional values, ethics, and attitudes skills to be developed and demonstrated by the end of IPD  To perform a role as a professional accountant
  6. 6. Page 6 | Confidential and Proprietary Information Requirements IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised) Provide a framework of professional values, ethics, & attitudes  Delivered through Professional Accounting Education Programs  Content of framework established by relevant ethical requirements (e.g., IESBA Code of Ethics)  Aimed at Aspiring Professional Accountants  Exercise professional judgment  Act in ethical manner that is in public interest
  7. 7. Page 7 | Confidential and Proprietary Information Requirements IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised) Integrate relevant ethical requirements  Throughout Professional Accounting Education Program  To encourage recognition and consideration of wider ethical implications  Relevant Ethical Requirements Are:  Ethical requirements to which professional accountants are subject  Ordinarily comprise the IESBA Code of Ethics for Professional Accountants together with any national requirements that are more restrictive
  8. 8. Page 8 | Confidential and Proprietary Information Requirements IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised) Prescribe learning outcomes to be achieved by aspiring professional accountants by the end of IPD  3 Competence Areas & Proficiency Level  Professional skepticism & professional judgment (Intermediate)  Ethical principles (Intermediate)  Commitment to the public interest (Intermediate)  12 Learning Outcomes  IFAC Member Body may:  include additional competence areas;  increase the level of proficiency for some competence areas; or  develop additional learning outcomes
  9. 9. Page 9 | Confidential and Proprietary Information Requirements IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised) Review & update professional accounting education programs  Design supports aspiring professional accountants • Includes formal education & workplace training  Design may involve substantive input from stakeholders other than IFAC member bodies  Regularly review & update • Typical cycle 3 to 5 years • More frequent when changes occur to legislation, regulations & standards relevant to professional accountants
  10. 10. Page 10 | Confidential and Proprietary Information Requirements IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised) Design learning and development activities that include reflective activity  Learning and development activities may include the use of workplace experiences, simulations, or case studies  Include reflective activity that is formalized and documented
  11. 11. Page 11 | Confidential and Proprietary Information Requirements IES 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised) Establish assessment activities to measure achievement of professional values, ethics, and attitudes  Assignment principles of IES 6 apply to design assessment activities  Various assessment activities are used to measure the achievement of the professional values, ethics, and attitudes  A workplace assessment can be used to assess the development of professional values, ethics, and attitudes.
  12. 12. Page 12 | 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 4, Initial Professional Development – Professional Values, Ethics, & Attitudes (Revised)

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