Guidance to Support the Implementation of a Learning Outcomes Approach
In response to comments received by IFAC member bodies, the IAESB has developed a suite of guidance material to support the implementation of a learning outcomes approach by those responsible for Initial Professional Development (IPD) professional accounting education programs, Continuing Professional Development (CPD) programs, and the development of professional competence through practical experience.
In drafting the International Education Standards™ (IES™), consideration was given to the progression of learning and development theory and practice, which increasingly recognizes that learning is most effective when it focuses on the demonstrated achievement of learning outcomes by an individual through the learning process. Highly effective learning is instrumental to the development of competent professional accountants.
Recognizing the need for broad global applicability, the suite of guidance is not intended to provide a ”how-to” guide but rather provide several sources of support ranging from guiding principles to detailed examples. The suite of guidance, which is most effective when read together, consists of the following:
- Value Statement;
- Guiding Principles;
- Illustrative Examples; and
- Staff-generated Questions and Answers
