The International Accounting Education Standards Board (IAESB)
has released guidance that is intended to help accountancy
institutes implement International Education Standard (IES) 6,
Assessment of Professional Capabilities and

The paper provides an overview of policies
linked with the development and administration of examinations and
good practice examples.

According to the IAESB, the paper covers the
policies and procedures to develop, administer and grade written
examinations and is especially useful to developing organisations
that need to make decisions on assessment practices for their
education programmes.

IAESB Chair Mark Allison said written
examinations are important candidate assessment method.

“This information paper is intended to help
member bodies evaluate their current approach and follow good
practices that suit their environment and circumstances,” he

The IAESB’s standards and guidance are
specifically aimed at member bodies of the International Federation
of Accountants.