Slide Presentation of IES 3 and Speaking Notes

These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 3. The notes do not amend or override IES 3, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.