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
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Board Papers
April 2015 meeting: Agenda Item 7-1
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Board Minutes
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CAG Papers
February 2015 meeting: Agenda Item 5-1
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CAG Minutes
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Board Papers
November 2015 meeting: Agenda Item 5-1; Agenda Item 5-2; Agenda Item 5-3; Agenda Item 5-4; Agenda Item 5-5; Agenda Item 5-6; Agenda Item 5-7
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Board Minutes
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CAG Papers
September 2015 meeting: Agenda Item 2-1; Agenda Item 2-2
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CAG Minutes
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.
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Board Papers
April 2016 meeting: Agenda Item 7-1; Agenda Item 7-2; Agenda Item 7-3; Agenda Item 7-4; Agenda Item 7-5
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Board Minutes
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CAG Papers
April 2016 meeting: Agenda Item 5-1; Agenda Item 5-2; Agenda Item 5-3; Agenda Item 5-4; Agenda Item 5-5