Proposed Drafting Changes to IES, Framework for IES for Professional Accountants
The International Accounting Education Standards Board™ (IAESB™) has issued for comment proposed drafting changes to its suite of eight IES™, Framework for International Education Standards for Professional Accountants and Aspiring Professional Accountants, and IAESB Glossary of Terms.
The IAESB has performed this maintenance review of its pronouncements to address changes, matters of language, or drafting issues, and minor changes necessary to maintain consistency and accuracy across the body of IES.
The IAESB invites all stakeholders to comment on its drafting proposals.

Submitted Comment Letters
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Institute of Singapore Chartered Accountants (421.46 KB)(Singapore)
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Deloitte Touche Tohmatsu Limited (83.42 KB)()
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ACCA (Association of Chartered Certified Accountants) (161.74 KB)()
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Ernst & Young LLP (96.81 KB)(Algeria)
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The Japanese Institute of Certified Public Accountants (53.07 KB)(Japan)
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Association of National Accountants of Nigeria (ANAN) (112.39 KB)(Nigeria)
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BDO (242.23 KB)(United Kingdom)
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ICAEW (135.59 KB)(United Kingdom)
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Kim Langfield-Smith (276.22 KB)(Australia)
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Pricewaterhouse Coppers llp (19.41 KB)()
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The Institute of Chartered Accountants of Pakistan (147.17 KB)(Pakistan)
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Denise Silva Ferreira Juvenal (204.69 KB)(Brazil)