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  • IES 8, Professional Development for Engagement Partners Responsible 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) 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.

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  • IES 2, Initial Professional Development-Technical Competence

    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. 

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  • IES 3, Initial Professional Development- Professional Skills

    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.

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  • Integrated Reporting for SMEs in Africa

    Alta Prinsloo
    IFAC Executive Director, Governance and Operations
    SAIPA National Conference
    South Africa English

    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).

  • Means to an End

    Nicola Maher
    The Accountant English

    Fayezul Choudhury began life as an accountant because it gave him the footing he needed to work in business. After a 25-year hiatus at the World Bank he will return to the profession taking on the role of IFAC chief executive. Nicola Maher catches up with him before this next chapter begins early next year.

    (The Accountant website) 

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    Q&A with new IFAC CEO Fayezul Choudhury

  • IES 4 Initial Professional Development-Professional Values, Ethics, and Attitudes (Proposed Revision)

    The International Accounting Education Standards Board (IAESB) today released for public exposure a proposed revision of International Education Standard (IES) 4, Initial Professional Development-Professional Values, Ethics, and Attitudes. IES 4, part of the IAESB’s project to improve the clarity of its standards, is aimed at educational organizations, employers, regulators, government authorities, and other stakeholders who support the learning and development of professional accountants.

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  • Growing Profile of an Accountant: Global Perspectives

    Goran Tidstrom
    IFAC president
    The Chartered Accountant English

    In the latest issue of The Chartered Accountant, the member body publication for the Institute of Chartered Accountants of India, IFAC President Goran Tidström presents the IFAC perspective on the role of accountancy profession in the globalized world.

  • IESBA Proposes Change to Code of Ethics Definition of Those Charged with Governance

    New York, New York English

    The International Ethics Standards Board for Accountants (IESBA) today released for public exposure a proposed change to the definition of “those charged with governance” in the IESBA Code of Ethics for Professional Accountants (the Code).

    The objectives of the change are to more closely align the definition of “those charged with governance” in the Code with that in the IAASB’s International Standard on Auditing (ISA) 260, Communication with Those Charged with Governance, and to eliminate any confusion as to how it is defined. The IESBA is of the opinion that the proposals do not call for any change in systems or common practice, should they be approved.

    The change specifically aims to clarify that a subgroup, such as an audit committee, may assist the governing body in meeting its responsibilities. In those cases, the auditor shall determine with whom within the entity’s governance structure to communicate.

    “Through this Exposure Draft, the IESBA seeks to ascertain whether the proposed change to the definition adequately clarifies the term ‘those charged with governance.’ The IESBA believes this will contribute to more consistent application of the Code, which is critical to our mission to support the global adoption and implementation of the Code,” said Ken Dakdduk, chair of the IESBA.

    How to Comment
    The IESBA invites all stakeholders to comment on its proposals in the Exposure Draft, Proposed Change to the Definition of “Those Charged with Governance.” To submit a comment, visit the IESBA website at www.ethicsboard.org. Comments on the Exposure Draft are requested by October 31, 2012.

     

    About the IESBA
    The International Ethics Standards Board for Accountants (IESBA) is an independent standard-setting board that develops and issues, in the public interest, high-quality ethical standards and other pronouncements for professional accountants worldwide. Through its activities, the IESBA develops the Code of Ethics for Professional Accountants, which establishes ethical requirements for professional accountants. The structures and processes that support the operations of the IESBA are facilitated by IFAC. Please visit www.ethicsboard.org for more information.

    About IFAC
    IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 167 members and associates in 127 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.

     

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