The International Accounting Education Standards Board (IAESB) has revised four International Education Standards (IESs) addressing learning and development for technology and professional scepticism.
The standards were developed to address the competencies, skills and behaviours for both professional and aspiring accountants in these areas.
They include newly added and revised ICT and professional scepticism learning outcomes that:
- improve the relevance and quality of professional accounting education offered by professional accountancy organisations (PAOs), including IFAC member organisations;
- identify learning and development activities that enhance the professional competence of aspiring and current professional accountants; and
- support the accounting profession in its provision of high-quality financial reporting, auditing, or other related financial and accounting services in the digital age.
IAESB chair Anne-Marie Vitale said: “These revised standards support the continued enhancement of quality financial reporting as the disruptive potential for ICT increases and the importance of demonstrating professional scepticism is heightened.”