Consultatiedocument IAESB over competentievereisten audit professionals
16 maart 2010 - De International Accounting Education Standards Board (IAESB) van de IFAC heeft een consultatiedocument gepubliceerd over herziening van 'International Education Standard (IES) 8, Competence Requirements for Audit Professionals'. De commentaarperiode loopt tot 15 juni 2010.
Persbericht van de IFAC:
IAESB Issues Consultation Paper on Competence Requirements for Audit Professionals
The International Accounting Education Standards Board (IAESB) will be revising International Education Standard (IES) 8, Competence Requirements for Audit Professionals, and strongly encourages organizations and individuals to comment on proposed revisions. Comments can be submitted through the IAESB's newly issued Consultation Paper, which can be found online at www.ifac.org/Guidance/EXD-Outstanding.php.
IES 8 is one of eight standards that addresses the principles of learning and development for professional accountants. The IESs prescribe good practice in learning and development for professional accountants and should be incorporated into the educational requirements of IFAC's membership body, which is comprised of professional accountancy institutes from around the world. The IESs are also considered relevant to stakeholders interested in the education and development of professional accountants and audit professionals, such as public accounting firms, regulators, and employers.
The IAESB is seeking guidance on a number of issues, including IES 8's target audience, the knowledge and skills required to work as a competent audit professional, and the advanced-level competences required by audit professionals.
"We want to make IES 8 clearer and more readable, and reduce ambiguity about the requirements imposed on IFAC member bodies," said Mark Allison, IAESB chair. "In revising IES 8 and developing implementation guidance for this standard, we intend to ensure consistent application, assist in its adoption, and facilitate international implementation."
The IAESB's objective in revising IES 8 is to:
- Implement a revised structure that clearly sets out the objective of the IES;
- Clarify obligations imposed on IFAC member bodies;
- Eliminate ambiguity about the requirements;
- Improve the explanation and guidance to support consistent application of IES requirements; and
- Ensure consistency with the other IESs.
The IAESB encourages IFAC members, associates, and regional accountancy bodies to promote the availability of this Consultation Paper to their members and employees.
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