IES 6, Assessment of Professional Competence

Proposed Redrafted International Education Standard

IAESB

Apr 27, 2011 | Exposure Drafts and Consultation Papers

English

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Comments due by: Jul 27, 2011

This memorandum provides background to, and an explanation of, the proposed International Education Standard (IES) 6, Assessment of Professional Competence, approved for exposure by the International Accounting Education Standards Board (IAESB) at its March 2011 meeting. The current version of IES 6 was published in May 2004 and became effective on January 1, 2005. IES 6 prescribes the requirements for a final assessment of a candidate's professional competence before qualification.

Proposed-Revised-International-Education-Standard-6 (PDF | 122.68 KB)

Supplement-to-Proposed-ED-of-IES-6-(Revised) (PDF | 103.93 KB)

Submitted Comment Letters

Chartered Accountants Ireland (85.54 KB)
(Ireland)

Jul 4, 2011
BDO (37.97 KB)
(Belgium)

Jul 15, 2011
Deloitte Touche Tohmatsu Limited (64.9 KB)
(United States of America)

Jul 26, 2011
AAT (38.24 KB)
(United Kingdom)

Jul 26, 2011
Grant Thornton (179.52 KB)
(United Kingdom)

Jul 26, 2011
Chamber of Hungarian Auditors (347.94 KB)
(Hungary)

Jul 26, 2011
The Japanese Institute of Certified Public Accountants (576.54 KB)
(Japan)

Jul 27, 2011
Ernst & Young Global Limited (106.52 KB)
(United Kingdom)

Jul 27, 2011
ACCA (1.39 MB)
(United Kingdom)

Jul 27, 2011
CPA Australia (62.24 KB)
(Australia)

Jul 27, 2011
(South Africa)

Jul 27, 2011
CGA-Canada (259.14 KB)
(Canada)

Jul 27, 2011
Institute of Certified Public Accountants of Singapore (278.12 KB)
(Singapore)

Jul 28, 2011
Institute of Certified Public Accountants in Ireland (65.99 KB)
(Ireland)

Jul 28, 2011
Malaysian Institute of Accountants (53.1 KB)
(Malaysia)

Jul 28, 2011
Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili CNDCEC (1.22 MB)
(Italy)

Jul 28, 2011
Institut der Wirtschaftsprufer (IDW) (147.85 KB)
(Germany)

Jul 28, 2011
Institute of Chartered Accountants in Australia (199.03 KB)
(Australia)

Jul 28, 2011
South African Institute of Chartered Accountants (54.03 KB)
(South Africa)

Jul 29, 2011
(Canada)

Jul 29, 2011
HKICPA (1016.85 KB)
(China)

Jul 29, 2011
FEE (54.44 KB)
(Belgium)

Jul 29, 2011
KPMG (116.63 KB)
(Canada)

Jul 29, 2011
NZICA (304.27 KB)
(New Zealand)

Jul 29, 2011
AICPA (350.38 KB)
(United States of America)

Jul 29, 2011
Dr. Joseph S. Maresca CPA, CISA (12.51 KB)
()

Jul 29, 2011
ICAEW (42.56 KB)
(United Kingdom)

Jul 29, 2011
EFAA (263.74 KB)
(Belgium)

Jul 29, 2011
PWC (194.58 KB)
(United Kingdom)

Jul 29, 2011
The Public Accountants Council of the Province of Ontario (138.58 KB)
(Canada)

Jul 29, 2011
CICA (45.66 KB)
(Canada)

Jul 29, 2011
Ramachandran Mahadevan CA (27.62 KB)
(India)

Jul 29, 2011
ICAS (197 KB)
()

Jul 29, 2011
(Brazil)

Jul 31, 2011
Denise Silva Ferreira Juvenal (198.17 KB)
(Brazil)

Jul 31, 2011
CIPFA (59.99 KB)
(United Kingdom)

Aug 2, 2011
The Chinese Institute of Certified Public Accountants (715.91 KB)
(China)

Aug 12, 2011
CSOEC CNCC (47.02 KB)
(France)

Aug 24, 2011
POB (1.27 MB)
(United Kingdom)

Aug 25, 2011
IRBA (133.62 KB)
(South Africa)

Sep 7, 2011