Revision of IESs 2, 3, 4 and 8 - Information & Communications Technology

Objective

REVISIONS TO IESB 2, 3, 4, AND 8 - PROFESSIONAL SKEPTICISM

Objective

This project aims to:

  • Obtain sufficient evidence through information gathering activities to evaluate whether current IESs are fit for purpose in the digital age; and
  • Implement standards development activities that are in the public interest and responsive to the needs of stakeholders.
Scope:

The scope of the project is focused on enhancing the professional competence and the evolution of the knowledge, skills, and behaviors needed in ICT by professional accountants. Planned project activities include developing an inventory of skills based on information gathering activities and performing an analysis to determine if the IESs are fit for purpose. Based on the strength of the evidence obtained through the information gathering activities, the IAESB decided to address identified gaps in the Initial Professional Development and the Continuing Professional Development of professional accountants by revising IESs 2, 3, 4, and 8 from the perspectives of Information and Communications Technologies and Professional Skepticism.

PROJECT CONTACT
  • David McPeak
TASK FORCE
  • Anne-Marie Vitale (Taskforce Chair)
  • Helen Partridge (Taskforce Secretary)
  • Greg Owens
  • Sidharta Utama
  • Keryn Chalmers
  • Steve Matzke
  • Robert Zwane
  • Susan Flis
  • Sarah Hamlin
  • Gabriela-María Farías-Martínez

Board Minutes

CAG Papers

April 2017 meeting: Agenda Item 4-1

October 2017 meeting: Agenda Item 4-1; Agenda Item 4-2; Agenda Item 4-3

CAG Minutes

Board Papers

November 2017 meeting:Agenda Item 6; Agenda Item 6-1

April 2018 meeting:Agenda Item 4-1

November 2018 meeting: Appendix 1 of Agenda Item 7-6

CAG Papers

November 2017 meeting: Agenda Item 4a; Agenda Item 4-1

April 2018 meeting: Agenda Item 3-1 

Board Minutes

Board Papers

October 2018 meeting: Agenda Items: 2-1 ICT Issues Paper Final; 2-2 A Mapping of Learning Goals to Learning Outcomes Final; 2-3 Revised and New ICT and Professional Skepticism Learning Outcomes - VMarked Up; 2-4-Revised-and-New-ICT-and-Professional-Skepticism-Learning-Outcomes-VClean ; 2-5 Conforming and Clarifying Changes to Extant Learning Outcomes - VMarked; 2-6 Conforming and Clarifying Changes Extant Learning Outcomes - VClean; 7-1 Exposure Draft of Learning Outcomes and Combined IESs 2, 3, 4 - Issues Paper; 7-2 Outline for Explanatory Memo for ICT PS Exposure Draft; 7-3 Revised New ICT and Professional Skepticism Learning Outcomes Clean; 7-4 Clarifying and Conforming Changes - Marked Up Version; 7-5 Proposed Combined IES 2 3 4 - VDraft October 16 2018; 7-6 Revised and New Learning Outcomes IESs 2, 3, 4 - Issues Paper (251K); 7-7 Outline for Exposure Memo for ED on Learning Outcomes and Combined IESs 2, 3, 4; 7-8 IES 2 Extant vs Proposed Learning Outcomes; 7-9 IES 3 Extant vs Proposed Learning Outcomes; 7-10 IES 4 Extant vs Proposed Learning Outcomes; 7-11 IES 8 Extant vs Proposed Learning Outcomes; 7-12 Revised and New ICT and PS Learning Outcomes - Marked Up Version; 7-13 Revised and New ICT and PS Learning Outcomes - Clean Version

Board Minutes

CAG Minutes

October 2018 meeting: Minutes of the October 2018 IAESB CAG Meeting (190K)

Responses

Board Papers

April 2019 meeting: Agenda Items: 2-1 ICT Issues Paper Final; 2-2 Analysis of Comments - April 2019; 2-3 Underlying Data in Analysis of Comments; 2-4-ICT-Changes to ICT Learning Outcomes and Definition;

June 2019 Teleconference meeting: Agenda Items: 2-1 ICT Issues Paper Final; 2-2 ICT- Marked-up Version of Revised IESs 2, 3, 4, and 8 - June 6 2019; 2-3 ICT- Clean Version of Revised IESs 2, 3, 4, and 8 - June 6 2019; 2-4-ICT Related Learning Outcomes; 2-5 Analysis of Comments - Final; 2-6 Basis for Changes for Learning Outcomes with Four or More Comments;

June 2019 meeting: Agenda Items: 2-Revisions of IESs 2, 3, 4, and 8- Cover Paper; 2-1- ICT Issues Paper; 2-3-Marked-Up Version of Revisions of IESs 2, 3, 4, and 8- June 24, 2019; 2-4-Clean Version of Revisions of IESs 2, 3, 4, and 8- June 24, 2019; 2-5-Basis for Changes for ICT Learning Outcomes; 2-7-Marked-Up Version of Revisions of IESs 2, 3, 4, and 8- June 25, 2019; 2-8-Clean Version of Revisions of IESs 2, 3, 4, and 8- June 25, 2019; 2-9-Marked-Up Version of Revisions of IESs 2, 3, 4, and 8- June 26, 2019; 2-10-Clean Version of Revisions of IESs 2, 3, 4, and 8- June 26, 2019;2-11-Marked-Up Version of Revisions of IESs 2, 3, 4, and 8 from June 26 to Extant IESs; 2-12-Conforming Changes to Definitions for Revised IESs 2, 3, 4, and 8- June 26, 2019;

CAG Minutes

April 2019 meeting: Minutes of the April 2019 IAESB CAG Meeting (190K)

May 2019 Teleconference meeting: Minutes of the May 2019 teleconference IAESB CAG Meeting (190K)

Board Minutes

Issued Document