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IES 2 - Technical Competence

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IESs Implementation Support Presentation by IAESB Staff, April 2015

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IES 2 - Technical Competence

  1. 1. Page 1 | Confidential and Proprietary Information IES 2, Initial Professional Development – Technical Competence (Revised) IES Implementation Support Material Prepared by: IAESB staff April 2015
  2. 2. Page 2 | Confidential and Proprietary Information Overview of Presentation IES 2, Initial Professional Development – Technical Competence (Revised)  Introduction  Scope: Who? What? When? Why?  Objective  IES 2 establishes the technical competence to perform a role as a professional accountant  Requirements & Explanatory Material  Prescribe learning outcomes to be achieved by aspiring professional accountants by the end of IPD  Review & update professional accounting education program  Establish assessment activities to measure achievement of technical competence
  3. 3. Page 3 | Confidential and Proprietary Information Introduction - Scope IES 2, Initial Professional Development – Technical Competence (Revised) What?  Prescribes learning outcomes for technical competence required by the end of initial professional development Who?  Targets IFAC member bodies, helpful to accountants, providers, employers, regulators, & government authorities When?  Effective date: July 1, 2015 Why?  To protect the public interest by improving the quality of professional accounting education to enhance competence and judgment of professional accountants
  4. 4. Page 4 | Confidential and Proprietary Information Objective IES 2, Initial Professional Development – Technical Competence (Revised) IES 2 establishes the technical competence needed by aspiring professional accountants  Establishing technical competence serves to  Protect the public interest  Enhance the quality of work by professional accountants  Promote the credibility of the accountancy profession  Requiring technical competence to be achieved by the end of IPD to  Perform a role as a professional accountant
  5. 5. Page 5 | Confidential and Proprietary Information IES 2, Initial Professional Development – Technical Competence (Revised) Prescribe learning outcomes to be achieved by aspiring professional accountants by the end of IPD  11 Competence Areas & accompanying Proficiency Levels  46 Learning Outcomes  IFAC Member Body may:  include additional competence areas;  increase the level of proficiency for some competence areas; or  develop additional learning outcomes Requirements
  6. 6. Page 6 | Confidential and Proprietary Information Requirements IES 2, Initial Professional Development – Technical Competence (Revised) Review & update professional accounting education programs  Design supports aspiring professional accountants  Includes formal education & workplace training  Design may involve substantive input from stakeholders other than IFAC member bodies  Regularly review & update  Typical cycle 3 to 5 years  More frequent when changes occur to legislation, regulations & standards relevant to professional accountants
  7. 7. Page 7 | Confidential and Proprietary Information Requirements IES 2, Initial Professional Development – Technical Competence (Revised) Establish assessment activities to measure achievement of technical competence  Assignment principles of IES 6 apply to design assessment activities  Various assessment activities can be used to measure achievement of the technical competence (e.g., written examinations, case studies, written essays, objective testing, workplace assessments, evaluation of prior learning)
  8. 8. Page 8 | Confidential and Proprietary Information Copyright © April 2015 by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line: “Copyright © April 2015 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Contact permissions@ifac.org for permission to reproduce, store or transmit this document.” Otherwise, written permission from IFAC is required to reproduce, store, transmit, or make other similar uses of this document, except as permitted by law. Contact permissions@ifac.org. Copyright & Permissions IES 2, Initial Professional Development – Technical Competence (Revised)

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