IES 5, Practical Experience Requirements for Aspiring Professional Accountants

Proposed Redrafted International Education Standard

IAESB

Jul 5, 2011 | Exposure Drafts and Consultation Papers

English

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Comments due by: Oct 8, 2011

This memorandum provides background to, and an explanation of, the proposed International Education Standard (IES) 5, Practical Experience Requirements, approved for exposure by the International Accounting Education Standards Board (IAESB) at its May 2011 meeting.

The current version of IES 5 was published in May 2004 and became effective on January 1, 2005. IES 5 prescribes the practical experience IFAC member bodies should require their members to obtain before qualification as professional accountants.

Submitted Comment Letters

Chartered Accountants Ireland (73.15 KB)
(Ireland)

Sep 12, 2011
FEE (59.26 KB)
(Belgium)

Sep 22, 2011
The Chartered Institute of Public Finance and Accountancy (180.67 KB)
(United Kingdom)

Sep 29, 2011
Professional Oversight Board (139.12 KB)
(United Kingdom)

Sep 29, 2011
European Federation of Accountants and Auditors for SMEs (258.25 KB)
(Belgium)

Oct 3, 2011
Instituto de Censores Jurados de Cuentas de España (61.02 KB)
(Spain)

Oct 3, 2011
Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (1.16 MB)
(Italy)

Oct 3, 2011
The Institute of Chartered Accountants of India (71.13 KB)
(India)

Oct 5, 2011
American Institute of CPA (232.37 KB)
(United States of America)

Oct 5, 2011
PricewaterhouseCoopers LLP (154.92 KB)
(United Kingdom)

Oct 6, 2011
CMA Canada (41.83 KB)
(Canada)

Oct 6, 2011
Hong Kong Institute of Certified Public Accountants (1007.84 KB)
(Hong Kong, Special Administrative Region of China)

Oct 6, 2011
BDO (39.8 KB)
(Belgium)

Oct 7, 2011
Deloitte Touche Tohmatsu Limited (31.68 KB)
(United States of America)

Oct 7, 2011
Malaysian Institute of Accountants (55.99 KB)
(Malaysia)

Oct 7, 2011
Japanese Institute of Certified Public Accountants (310.64 KB)
(Japan)

Oct 7, 2011
Institute of Certified Public Accountants of Singapore (319.92 KB)
(Singapore)

Oct 7, 2011
ACCA (1.38 MB)
(United Kingdom)

Oct 7, 2011
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (146.55 KB)
(Germany)

Oct 7, 2011
Ernst & Young LLP (116.99 KB)
(United States of America)

Oct 7, 2011
IBR-IRE (532.13 KB)
(Belgium)

Oct 11, 2011
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANT OF RWANDA (ICPAR) (296.44 KB)
(Kenya)

Oct 11, 2011
Association of Accounting Technicians (33.48 KB)
(United Kingdom)

Oct 11, 2011
Accounting Programs Leadership Group of the American Accounting Association (13.8 KB)
(United States of America)

Oct 11, 2011
Institute of Chartered Accountants in Australia (464.02 KB)
(Australia)

Oct 11, 2011
CPA Australia (77.64 KB)
(Australia)

Oct 11, 2011
IRBA (183.33 KB)
(South Africa)

Oct 11, 2011
The Institute of Chartered Accountants in England and Wales (98.75 KB)
(United Kingdom)

Oct 11, 2011
Ramachandran Mahadevan (54.95 KB)
(India)

Oct 11, 2011
Denise Silva Ferreira Juvenal (138.89 KB)
(Brazil)

Oct 11, 2011
Institute of Chartered Accountants of Scotland (133.2 KB)
(United Kingdom)

Oct 11, 2011
Chartered Institute of Management Accountants (106.86 KB)
(United Kingdom)

Oct 11, 2011
The Canadian Institute of Chartered Accountants (62.6 KB)
(Canada)

Oct 11, 2011
The South African Institute of Chartered Accountants (31.05 KB)
(South Africa)

Oct 11, 2011
National Board of Accountants and Auditors (29.16 KB)
(Tanzania, United Republic of)

Oct 11, 2011
New Zealand Institute of Chartered Accountants (1.23 MB)
(New Zealand)

Oct 12, 2011
KPMG (949.95 KB)
(Canada)

Oct 12, 2011
Certified General Accountants Association of Canada (127.1 KB)
(Canada)

Oct 19, 2011
The Chinese Institute of Certified Public Accountants (273.46 KB)
(China)

Nov 1, 2011
Institute of Certified Public Accountants of Ireland (60.2 KB)
(Ireland)

Jan 27, 2012