IFAC : International Accounting Education Standards Board

Pronouncements

The International Accounting Education Standards Board (IAESB) develops pronouncements following a due process that includes input from the general public, IFAC member bodies and their members, and the IAESB's Consultative Advisory Group, which includes organizations interested in the development of high quality international standards on accountancy education and continuing professional development. To access electronic copies of IAESB pronouncements free-of-charge, go to the IFAC online bookstore. Matters relating to copyright and translation are addressed in the relevant IFAC policy statements.

• International Education Standards (IESs) express the benchmarks that IFAC member bodies are expected to meet in the preparation and continual development of professional accountants. They establish the essential elements of the content and process of education and development at a level that is aimed at gaining international recognition, acceptance and application.
• International Education Practice Statements (IEPSs) interpret, illustrate, elaborate, or expand on matters related to IESs. They assist IFAC member bodies with implementing the standards. IEPSs may also recommend practice that is wider or deeper than the practice described in the IESs.
• Information papers provide a detailed investigation into education issues and practices. The papers may also be descriptive, aiming to promote awareness of, and transfer knowledge and information on, education and development issues or practices relating to the accountancy profession.