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Drafting Changes to International Education Standards, Framework for International Education Standards for Professional Accountants and Aspiring Accountants (2015) & IAESB Glossary of Terms

Objective

Drafting Changes to International Education Standards, Framework for International Education Standards for Professional Accountants and Aspiring Accountants (2015) & IAESB Glossary of Terms

Objective

The IAESB intends to perform a maintenance review of the International Education Standards (IESs), Framework for International Education Standards for Professional Accountants and Aspiring Accountants (Framework 2015), & IAESB Glossary of Terms (Glossary 2015) to ensure clarity and consistency of drafting among these publications. This maintenance review process considers only drafting changes and will be limited to the following: (i) pure terminology changes, matters of language, typographical corrections, or other drafting issues; and (ii) drafting changes necessary in order to improve consistency, clarity, and accuracy within the body of IES and between the Framework (2015), Glossary and the suite of IES.  Conversely, any substantive changes of structure and/or content of the standards, or any change expected to materially impact on users of the standards will be considered out-of-scope for the maintenance review process and, if necessary, be addressed by a separate IAESB standards project.

PROJECT CONTACT

David McPeak

WORKING GROUP
  • Gareth Wellings (Drafting Work Group Chair)
  • Greg Owens
  • Rachel Banfield
  • Andrew Barry
Content

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Board Papers

Content

April 2015 meeting: Agenda Item 7-1

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Board Minutes

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CAG Papers

Content

February 2015 meeting: Agenda Item 5-1

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CAG Minutes

Content

Heading
Board Minutes

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CAG Papers

Content

September 2015 meeting: Agenda Item 2-1; Agenda Item 2-2

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CAG Minutes

Summary

Summary

At its April 2016 meeting, the IAESB approved the drafting changes to International Education Standards, Framework for International Education Standards for Professional Accountants and Aspiring Accountants (2015), and IAESB Glossary of Terms. These changes are now in effect and published in the Handbook of International Education Pronouncements, 2017 Edition. The rationale for these drafting changes is explained in the Basis for Conclusions, Drafting Changes to International Education Standards, Framework for International Education Standards for Professional Accountants and Aspiring Accountants (2015), & IAESB Glossary of Terms (January 2017) document.