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IAESB修订四项职业会计师国际教育准则

来源:中国注册会计师协会   发布时间:2019-12-19  作者:中注协   编辑:无忧草

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核心提示:国际会计教育准则理事会(IAESB)发布了四项修订后的职业会计师国际教育准则(IES)(第2号、第3号、第4号、第8号),修订的内容涉及信息通信技术(ICT)和职业怀疑态度的学习与发展。

原标题为:国际会计教育准则理事会近日发布新修订的职业会计师国际教育准则及《国际教育公告》手册

10月21日,国际会计教育准则理事会(IAESB)发布了四项修订后的职业会计师国际教育准则(IES)(第2号、第3号、第4号、第8号),修订的内容涉及信息通信技术(ICT)和职业怀疑态度的学习与发展。随着市场对信息通信技术相关技能和职业怀疑态度的期望逐渐增加,对于在关键领中立志成为会计师的人士和职业会计师,需要完善相关教育准则来提升他们的能力、技能与行为规范。

国际会计教育准则理事会主席安妮·玛丽·维塔勒(Anne-Marie Vitale)表示:“随着信息通信技术的潜在颠覆性变化以及职业怀疑态度越来越重要,这些修订后的准则为不断提升财务报告质量提供了支持”。

修订后的教育准则新增并完善了关于信息通信技术和职业怀疑态度的学习成果等内容,包括:

加强和提升会计职业组织(包括国际会计师联合会成员组织)提供的职业会计教育的相关性与质量;

开展学习拓展活动,以提升立志成为会计师的人士和职业会计师的职业胜任能力;

鼓励会计行业在数字化时代提供高质量的财务报告、审计服务和其他相关的财务会计服务。

修订后的教育准则将纳入国际会计师联合会成员组织的教育要求,并适用于关注职业会计师的学习和发展活动的利益相关方,例如会计师事务所、监管机构和雇主。

国际会计教育准则理事会还提供了辅助材料,以帮助会计职业组织制定包括信息通信技术、工商业界职业会计师以及公共部门会计在内的培训项目

11月27日,国际会计教育准则理事会发布了《国际教育公告》手册(2019年修订版)。该手册包括国际会计教育准则理事会发布的职业会计师国际教育准则1-8号。国际会计教育准则理事会致力于支持职业会计师国际教育准则的应用,并在其中陈述基本原理、概念和定义,以加强会计教育。该手册具体包括如下内容:一是适用于职业会计师和立志成为会计师人士的国际教育准则框架。二是国际会计教育准则理事会术语表。三是职业会计师国际教育准则1-8号,其中1-6号包括立志成为会计师的人士职业会计教育项目准入条件和初步职业发展等相关内容;第7号为职业后续发展(继续教育);第8号为财务报表审计项目合伙人的职业胜任能力。本手册替换《国际教育公告》手册(2017年修订版)。

《国际教育公告》手册(2019年修订版):

https://www.iaesb.org/publications-resources/2019-handbook-international-education-standards

NEW EDUCATION STANDARDS FOCUS ON ENHANCING ACCOUNTANCY'S TECHNOLOGY AND SKEPTICISM SKILLS

Oct 21,2019|New York,NY |English

The International Accounting Education Standards Board (IAESB)today released four revised International Education Standards (IESs)addressing learning and development for information and communications technologies (ICT)and professional skepticism.As market expectation increases for ICT skills and professional skepticism,these standards were developed to address the competencies,skills,and behaviors for both aspiring and professional accountants in these critical areas.

“These revised standards support the continued enhancement of quality financial reporting as the disruptive potential for ICT increases and the importance of demonstrating professional skepticism is heightened.”said IAESB Chair Anne-Marie Vitale.

The revised education standards include newly added and revised ICT and professional skepticism learning outcomes that:

Improve the relevance and quality of professional accounting education offered by professional accountancy organizations (PAOs),including IFAC member organizations;

Identify learning and development activities that enhance the professional competence of aspiring and current professional accountants;and

Support the accounting profession in its provision of high-quality financial reporting,auditing,or other related financial and accounting services in the digital age.

The revised education standards should be incorporated into the educational requirements for IFAC membership organizations.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 program.

2019HANDBOOK OF INTERNATIONAL EDUCATION STANDARDS

Current Edition

IAESB

Nov 27,2019|Handbooks,Standards,and Pronouncements

214Pages

ISBN 978-1-60815-427-2

English

The 2019Education Handbook contains the IAESB’s suite of International Education Standards (IES)1-8.The handbook's organization focuses on supporting the IESs,which present the underlying principles,concepts,and definitions that enhance accountancy education.More specifically,this handbook includes the Framework for International Education Standards for current and aspiring professional accountants,the IAESB Glossary of Terms,and IESs 1–6that address entry to professional accounting education programs and initial professional development of an aspiring professional accountant,as well as IES 7,Continuing Professional Development,and IES 8,Professional Competence for Engagement Partners for Audits of Financial Statements,that cover continuing professional development for professional accountants and engagement partners.

This handbook replaces the 2017edition of the Handbook of International Education Pronouncements.

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