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09 August 2012

IFAC(国際会計士連盟):IAESB(国際会計教育基準審議会)は職業会計人の教育基準の改定案を公表


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The IAESB released for public exposure a proposed revision of International Education Standard (IES) 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements. Comments are requested by December 11, 2012.


The revised standard proposes the professional development requirements for both aspiring and current engagement partners on audits of financial statements. IES 8 is primarily aimed at IFAC member bodies, but will be of interest to employers, regulators, government authorities, educational organisations, and any other stakeholders who support the learning and development of professional accountants.

The IAESB recognises the quality of an aspiring engagement partner’s performance is dependent on professional development. Accordingly, the IAESB is proposing learning outcomes that demonstrate the professional competence required to become an engagement partner in areas relating to technical competence, professional skills, and professional values, ethics, and attitudes. IES 8 also recognises the professional development needed to foster and maintain professional competence for those currently serving as engagement partners, especially for those serving on audits involving more complex industries, operations, or reporting requirements.

“A primary way the accountancy profession protects the public interest is by requiring that engagement partners have the necessary skills and training to perform their roles effectively”, said Prof Peter Wolnizer, IAESB chair. “The public has a right to expect that engagement partners are properly trained and can be relied upon to competently perform audits of financial statements throughout their careers.”

Press release



© IFAC


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