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International Accounting Education Standards Board
The International Accounting Education Standards Board (IAESB) was an independent organisation within the fold of the International Federation of Accountants (IFAC). The board developed guidance to improve standards of education in accountancy. It ended its term of service in 2019. The board made significant contributions to international accountancy education and the global accountancy profession by developing high-quality, relevant International Education Standards and by harnessing stakeholder relations to understand future needs. In 2018, the IAESB and IFAC agreed on a new path forward that shifted the responsibility for the International Education Standards and guiding accountancy education into the future to IFAC, working in close partnership with its 180 member organizations, Network Partners and Forum of Firms stakeholders. Organization Members of the board were nominated by IFAC member organizations or by IFAC's Transnational Auditors Committee. Public members may be no ...
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International Federation Of Accountants
The International Federation of Accountants (IFAC) is the global organization for the accountancy profession. Founded in 1977, IFAC has 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public practice, education, government service, industry, and commerce. 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 Ethics is the philosophy, philosophical study of Morality, moral phenomena. Also called moral philosophy, it investigates Normativity, normative questions about what people ought to do or which behavior is morally right. Its main branches inclu ..., auditing and assurance, accounting education, and public sector accounting. It also issues guidance to professional accountants in small and ...
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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
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members. 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 34Approved 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, 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, carryi ...
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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. ...
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