The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements. The revised standard proposes the professional development requirements for aspiring engagement partners and serving engagement partners who provide assurance services for audits of financial statements.
The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 2, Initial Professional Development-Technical Competence. IES 2 was drafted in 2004 and prescribes the knowledge content and the mix of professional skills aspiring professional accountants should acquire during initial career development.
The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of IES 3, Initial Professional Development- Professional Skills. IES 3 was drafted in 2004 and prescribes the knowledge content and the mix of professional skills aspiring professional accountants should acquire during initial career development.
Presentation given at the South African Institute of Professional Accountants (SAIPA) National Conference detailing the current status of integrated reporting globally and in Africa and how the issue is playing out for small- and medium-sized entities (SMEs).