The International Accounting Education Standards Board (IAESB) published its Consultation Paper, Guiding Principles for Implementing a Learning Outcomes Approachon Tuesday and encourages professional accountancy organizations and individuals with experience in applying learning outcomes in professional education programs to comment.

Through its revised International Education Standards (IESs), the IAESB aims for learning outcomes to be achieved by professional accountants and aspiring professional accountants. The IESs should be incorporated into the educational requirements of IFAC's member bodies and are also considered relevant to stakeholders interested in the learning and development of professional accountants and audit professionals, such as public accounting firms, regulators, and employers.

“Our objective with this consultation paper is to improve the understanding and application of the guiding principles that underlie the International Education Standards,” stated IAESB Chair Chris Austin. “The principles will assist those responsible for designing, developing, and assessing professional education programs for current and aspiring professional accountants.”

As part of its initiative to support the implementation of the IESs, the IAESB has also issued a Staff Questions and Answers publication with this Consultation Paper in order to aid the implementation of a learning outcomes approach.


The IAESB invites all stakeholders to comment on its proposals. To access the consultation paper on guiding principles and submit comments, visit the IAESB’s website here. Comments are requested by September 7, 2015.