IES 4, Professional Values, Ethics, and Attitudes

Proposed Redrafted International Education Standard

IAESB

Apr 14, 2011 | Exposure Drafts and Consultation Papers

English

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Comments due by: Jul 14, 2011

This memorandum provides background to, and an explanation of, the proposed International Education Standard (IES) 4, Professional Values, Ethics, and Attitudes, approved for exposure by the International Accounting Education Standards Board (IAESB) in March 2011. The current version of IES 4 was published in May 2004 and became effective on January 1, 2006. IES 4 prescribes the professional values, ethics, and attitudes that professional accountants should acquire during the education program leading to qualification.

Exposure-Draft-and-Memo-for-IES-4 (PDF | 108.76 KB)

Supplement-Proposed-ED-IES-4 (PDF | 103.8 KB)

Submitted Comment Letters

CAI (88.5 KB)
(Ireland)

Jul 4, 2011
PricewaterhouseCoopes LLP (163.63 KB)
(United Kingdom)

Jul 7, 2011
AAT (39.1 KB)
(United Kingdom)

Jul 12, 2011
Malaysian Institute of Accountants (51.26 KB)
(Malaysia)

Jul 12, 2011
The Japanese Institute of Certified Public Accountants (595.02 KB)
(Japan)

Jul 13, 2011
()

Jul 13, 2011
IBR-IRE (500.12 KB)
(Belgium)

Jul 13, 2011
Consiglio Nazionale Dottori Commercialisti and Esperti contabili (472.36 KB)
(Italy)

Jul 13, 2011
Deloitte Touche Tohmatsu Limited (46.09 KB)
(United States of America)

Jul 14, 2011
Unit for Professional Ethics, Nelson Mandela Metropolitan University (269.74 KB)
(South Africa)

Jul 14, 2011
BDO (52.79 KB)
(Belgium)

Jul 14, 2011
CPA Australia Limited (22.57 KB)
(Australia)

Jul 14, 2011
Institute of Certified Public Accountants in Ireland (67.34 KB)
(Ireland)

Jul 15, 2011
Ernst & Young Global Limited (47.07 KB)
(United Kingdom)

Jul 15, 2011
Institute of Certified Public Accountants of Singapore (287.29 KB)
(Singapore)

Jul 15, 2011
Institut der Wirtschaftsprufer (153.2 KB)
(Germany)

Jul 15, 2011
Association of International Accountants (94.72 KB)
(United Kingdom)

Jul 18, 2011
Institute of Chartered Accountants in Australia (80.24 KB)
(Australia)

Jul 18, 2011
()

Jul 18, 2011
The Chinese Institute of Certified Public Accountants (258.44 KB)
(China)

Jul 18, 2011
ACCA (86.28 KB)
(United Kingdom)

Jul 19, 2011
Denise Silva Ferreira Juvenal (174.65 KB)
(Brazil)

Jul 20, 2011
ICAS (92.33 KB)
()

Jul 21, 2011
CICA (32.44 KB)
(Canada)

Jul 21, 2011
SAICA (149.03 KB)
(South Africa)

Jul 21, 2011
Dr. Joseph S. Maresca CPA, CISA (15.95 KB)
()

Jul 21, 2011
Professional Oversight Board (176.22 KB)
(United Kingdom)

Jul 21, 2011
CA Ramachandran Mahadevan,FCA, (46 KB)
(India)

Jul 21, 2011
ICAEW (37.62 KB)
(United Kingdom)

Jul 21, 2011
SAIPA (10.63 KB)
(South Africa)

Jul 21, 2011
NZICA (300.13 KB)
(New Zealand)

Jul 21, 2011
HKICPA (825.11 KB)
(China)

Jul 21, 2011
KPMG (130.73 KB)
(Canada)

Jul 21, 2011
FEE (53.84 KB)
(Belgium)

Jul 21, 2011
AICPA (344.47 KB)
(United States of America)

Jul 21, 2011
CGA (211.8 KB)
(Canada)

Jul 21, 2011
EFAA (264.36 KB)
(Belgium)

Jul 21, 2011
CIPFA (93.85 KB)
(United Kingdom)

Aug 2, 2011
CIMA (105.17 KB)
(United Kingdom)

Aug 18, 2011
CSOEC CNCC (65.7 KB)
(France)

Aug 25, 2011
SKAU (41.16 KB)
(Slovakia)

Aug 25, 2011
IRBA (136.88 KB)
(South Africa)

Sep 7, 2011
Alvaro Fonseca Vivas (61.64 KB)
(Colombia)

Sep 30, 2011