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The International Accounting Education Standards Board (IAESB) has revised four International Education Standards (IESs) addressing learning and development for information and communications technologies (ICT) and professional scepticism.
According to the IAESB, the standards have been revised to address the competencies, skills, and behaviours for both aspiring and professional accountants in the critical area of ICT.
“These revised standards support the continued enhancement of quality financial reporting as the disruptive potential for ICT increases and the importance of demonstrating professional scepticism is heightened,” said IAESB chair Anne-Marie Vitale.
The revised education standards include newly added and revised ICT and professional scepticism learning outcomes that:
The IAESB noted that the revised standards should be incorporated into the educational requirements for IFAC membership organisations. They are also relevant for stakeholders interested in professional accountants’ learning and development, such as public accounting firms, regulators, and employers.
The IAESB has also developed support materials to assist PAOs in developing curricula for ICT, professional accountants in business, and public sector accountancy programs.