Illustrative Learning Outcomes for the Public Sector Accountancy Curricula

This guidance serves as a companion document for the Implementation Support Material document entitled Designing Learning Outcomes for Curricula that Meet Public Sector Accountancy Needs. It is grounded in the Learning Outcomes approach that “embodies the idea that learning and development activities are most effective when based on what the individual needs to demonstrate”.

It aims to tangibly illustrate how International Education Standards may be implemented and adapted to create curricula that serve the needs of professional accountants in the public sector. Structured within the framework (of competence areas and learning outcomes) set out in the IESs, it indicates how the available competence areas and related learning outcomes pertaining to IES 2, Initial Professional Development - Technical Competence (Revised), are applicable, whether as is or with some adjustment, and the document also suggests some additional learning outcomes that are relevant and necessary in a program aimed at the development of professional accountants in the public sector. The proposed outcomes are supported by extensive research and engagement with key public sector stakeholders.