Please enable JavaScript.
Coggle requires JavaScript to display documents.
IES 4
Initial Professional Development – Professional Values, Ethics, and…
IES 4
Initial Professional Development – Professional Values, Ethics, and Attitudes (Revised)
-
Objective
to establish the professional values, ethics, and attitudes that aspiring professional accountants need to develop and demonstrate by the end of IPD in order to perform a role as a professional accountant.
Requirements
Framework of Professional Values, Ethics, and Attitudes
IFAC member bodies shall provide, through professional accounting education programs, a framework of professional values, ethics, and attitudes for aspiring professional accountants to exercise professional judgment, and act in an ethical manner that is in the public interest.
-
Learning Outcomes for Professional Values, Ethics, and Attitudes
IFAC member bodies shall prescribe the learning outcomes for professional values, ethics, and attitudes to be achieved by aspiring professional accountants by the end of IPD.
-
-
-
-
Reflective Activity
IFAC member bodies shall design learning and development activities on professional values, ethics, and attitudes for aspiring professional accountants to include reflective activity that is formalized and documented.
Assessment of Professional Values, Ethics, and Attitudes
IFAC member bodies shall establish appropriate assessment activities to measure the achievement of the professional values, ethics, and attitudes of aspiring professional accountants. 6
Scope of this Standard
the learning outcomes for professional values, ethics, and attitudes that aspiring professional accountants are required to demonstrate by the end of Initial Professional Development (IPD).
-
-
-
This IES specifies the competence areas and learning outcomes that describe the professional values, ethics, and attitudes required of aspiring professional accountants by the end of IPD.
-