The International Accounting Education Standards Board has published three new International Education Standards, adjusting the suggested content of educational programs for initial professional development of aspiring accountants.
The three new standards—IES 2, Initial Professional Development-Technical Competence; IES 3, Initial Professional Development-Professional Skills; and IES 4, Initial Professional Development-Professional Values, Ethics, and Attitudes—will replace the educational requirements of the three existing standards: IES 2, Content of Professional Accounting Education Programs; IES 3, Professional Skills and General Education; and IES 4, Professional Values, Ethics, and Attitudes.
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