The International Accounting Education
Standards Board (IAESB) has issued an exposure draft with a revised
education standard on professional values, ethics and

The revised International Education Standard
(IES) 4 aims to improve clarity and the development of professional
values, ethics, and attitudes addressed by learning and development
activities affecting a professional accountant throughout their

IAESB chairman Mark Allison said the
assessment of the elements of professional accountancy programmes –
including professional values, ethics and attitudes as outlined in
IES 4 – is essential to both the development and the maintenance of

“It lays the foundation for aspiring
professional accountants to exercise professional judgment in the
public interest,” Allison said.

Comments on the revised IES 4 can be sent to
the IAESB until 15 July.

The IAESB has been redrafting all eight of its
IESs since December 2010. The redrafting project is expected to be
complete in early 2013.

How well do you really know your competitors?

Access the most comprehensive Company Profiles on the market, powered by GlobalData. Save hours of research. Gain competitive edge.

Company Profile – free sample

Thank you!

Your download email will arrive shortly

Not ready to buy yet? Download a free sample

We are confident about the unique quality of our Company Profiles. However, we want you to make the most beneficial decision for your business, so we offer a free sample that you can download by submitting the below form

By GlobalData
Visit our Privacy Policy for more information about our services, how we may use, process and share your personal data, including information of your rights in respect of your personal data and how you can unsubscribe from future marketing communications. Our services are intended for corporate subscribers and you warrant that the email address submitted is your corporate email address.