International Accounting Education Standards Board
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International Accounting Education Standards Board
The International Accounting Education Standards Board (IAESB) is an independent organisation within the fold of the International Federation of Accountants (IFAC). The board develops guidance to improve standards of education in accountancy. The two main areas of focus are the key elements of accreditation and the requirements of accountants for continuing professional education. The board also sponsors studies or papers about accounting education that promote discussion and debate on accounting education and development issues. Organization Members of the board may be nominated by IFAC member bodies or by IFAC's Transnational Auditors Committee. Public members may be nominated by member bodies, the TAC, other organizations and the general public. The International Association for Accounting Education & Research (IAAER) has an observer of the board. An IAAER research program funded by the Association of Chartered Certified Accountants (ACCA) creates research reports that inform ...
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International Federation Of Accountants
The International Federation of Accountants (IFAC) is the global advocacy organization for the accountancy profession; mainly for the financial accounting and auditing professions. Founded in 1977, IFAC has more than 175 members and associates in more than 130 countries and jurisdictions, representing more than 3 million accountants employed in public practice, industry and commerce, government, and academia. The organization supports the development, adoption, and implementation of international standards for accounting education, ethics, and the public sector as well as audit and assurance. It supports four independent standard-setting boards, which establish international standards on ethics, auditing and assurance, accounting education, and public sector accounting. It also issues guidance to encourage high-quality performance by professional accountants in small and medium business accounting practices. To ensure the activities of IFAC and the independent standard-setting ...
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International Association For Accounting Education & Research
The International Association for Accounting Education & Research (IAAER) is a non-profit organization that promotes excellence in accounting education and research. The organization also seeks to ensure that accounting academics make the maximum contribution to development of excellent accounting standards. Foundation The origins of the IAAER can be traced back to meetings of the International Congresses on Accounting that started in 1904. The International Federation of Accountants began holding separate International Conferences on Accounting Education in 1962. IAAER was founded in 1984 to serve as a co-host with the Japanese Accounting Association for the sixth of these conferences, which was scheduled to be held in Kyoto, Japan in 1987. Its organization was defined at a meeting in Toronto, Canada on 17 August 1984, with representatives from Australia, Canada, Japan, Netherlands, Germany, the United States and the United Kingdom. Membership IAAER offers institutional, univer ...
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Association Of Chartered Certified Accountants
Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). It has 240,952 members and 541,930 future members worldwide. ACCA's headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of over 110 offices and centres in 51 countries - with 346 Approved Learning Partners (ALP) and more than 7,600 Approved Employers worldwide, who provide employee development. The term 'Chartered' in ACCA qualification refers to the Royal Charter granted in 1974. 'Chartered Certified Accountant' is a legally protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections. The Association ...
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Public Interest Oversight Board
The Public Interest Oversight Board (PIOB) is an international body that oversees the International Federation of Accountants (IFAC) and seeks to improve the quality and public interest focus of the IFAC standards in the areas of audit, education, and ethics. Formation Creation of the PIOB in 2005 was triggered by a series of corporate scandals including the collapse of Enron and WorldCom in the United States and of Parmalat in Europe. These undermined public confidence in the conduct and competence of audit practitioners, leading to demand for an overhaul of the IFAC including an independent oversight body to ensure that all standards are in the public interest. The board was established through a collaborative effort by members of the international financial regulatory community, working with IFAC, led by Michel Prada, Chairman of the French Financial Markets Authority and Deputy Chairman of the International Organization of Securities Commissions (IOSCO) Technical Committee. T ...
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