International Education Standards 2, 3, and 4 (Revised)

IFAC Education
Mar 13, 2025
Standards and Pronouncements
English
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IES 2, 3, and 4 have been revised to embed sustainability throughout aspiring professional accountants’ training. These updates reinforce the accountancy profession’s role in supporting high-quality sustainability reporting and assurance while upholding integrity and professional quality.

IES 2 (Revised) prescribes the learning outcomes for technical competence; that is, the ability to apply professional knowledge to perform a role to a defined standard.
IES 3 (Revised) prescribes the learning outcomes for professional skills.
IES 4 (Revised) prescribes the learning outcomes for professional values, ethics, and attitudes. These are the characteristics that identify professional accountants as members of a profession. They include the principles of conduct (e.g., ethical principles) generally associated with and considered essential in defining the distinctive characteristics of professional behavior.

Fuente: https://www.ifac.org/publications/international-education-standards-2-3-and-4-revised