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The Framework is intended to support IFAC member bodies that have direct or indirect responsibility for the learning and development of their members and students. The Framework is also relevant to a wide range of stakeholders, including accounting faculties at universities, employers of professional accountants, professional accountants, prospective professional accountants, and others interested in the work of the IAESB.
The Framework consists of:
- Part One identifies the purpose and scope of the Framework;
- Part Two explains the educational concepts of professional competence, learning outcomes, general education, initial professional development, continuing professional development, and assessment and measurement used in the process of determining the effectiveness of learning and development, which will be used by the IAESB when developing the IESs;
- Part Three describes the nature of the IESs and related IAESB publications; and
- Part Four outlines IFAC member body obligations relating to the IESs.
For the purposes of the IESs and other IAESB publications, the Education Board has enhanced the scope of the Framework (2015) by defining both professional accountants and aspiring professional accountants, while providing a conceptual base for learning and development that continues throughout the career of the professional accountant.