The International Federation of Accountants' education standards board has proposed new guidance outlining the skills accountants need to perform competently in a variety of information technology roles.

The exposure draft, titled, "Information Technology for Professional Accountants," outlines the competencies necessary for professional accountants to work as a user of IT services (such as a financial manager, financial controller or tax practitioner), in addition to being able to perform at least one of three generic roles:

  • An assurance provider and evaluator, such as an internal financial or operational auditor or evaluator of information systems;
  • A manager of information systems, such as a knowledge manager or data center manager; and,
  • A designer of business systems, whether alone or as part of team, such as a knowledge engineer, external advisor or consultant.

The exposure draft updates previously issued international education guidelines bearing the same title. Comments on the exposure draft are due by Nov. 15.The draft is available at

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