This document discusses the International Accounting Education Standards Board's (IAESB) role in establishing standards for accounting education and professional development. The IAESB aims to strengthen the global accountancy profession through high-quality education standards, promoting adoption of International Education Standards, and monitoring implementation of standards. It also discusses emerging trends impacting accounting education, key stakeholders, the IES revision project, and consequences of revising the standards.
The document discusses the revision of International Education Standards (IESs) by the International Accounting Education Standards Board (IAESB). It provides an overview of the IAESB and outlines its mission to strengthen accounting education globally through the development of high-quality standards. The presentation then summarizes the objectives of revising the IESs for clarity and consistency. Key revisions to individual IESs are described, focusing on prescribing learning outcomes and requiring assessment activities to ensure competencies are achieved. The implications of adopting the revised IESs for different stakeholder groups are presented.
The document discusses the revision of the International Education Standards (IESs) by the International Accounting Education Standards Board (IAESB). The objectives of revising the IESs are to improve clarity, ensure consistency with the revised framework, and clarify issues from changes in the environment of accounting education. An overview is provided of the current IESs and the revision process, including examples of revisions made to IES 1 on entry requirements and IES 5 on practical experience. The implications of the revised standards for different stakeholders are also addressed.
2014.11.28 - NAEC Group Meeting_Lamia Kamal-ChaouiOECD_NAEC
This document summarizes the work of the OECD's Inclusive Growth Initiative. It established a multidimensional framework to measure inclusive growth that accounts for income as well as non-income factors like employment and health. Between 2012-2014, the initiative delivered reports applying this framework and identifying policy areas that can boost both growth and inclusiveness. Going forward, it will refine the methodology, integrate inclusive growth analysis across policy sectors, and conduct national and regional case studies to strengthen the evidence base and mainstream inclusive growth policymaking.
Presentation by Andrew Bell, OECD, 7 October 2020, Riga, Latvia. Launch of the OECD publication “OECD Skills Strategy Implementation Guidance for Latvia: Developing Latvia’s Education Development guidelines 2021-2027”.
This document discusses the International Accounting Education Standards Board's (IAESB) role in establishing standards for accounting education and professional development. The IAESB aims to strengthen the global accountancy profession through high-quality education standards, promoting adoption of International Education Standards, and monitoring implementation of standards. It also discusses emerging trends impacting accounting education, key stakeholders, the IES revision project, and consequences of revising the standards.
The document discusses the revision of International Education Standards (IESs) by the International Accounting Education Standards Board (IAESB). It provides an overview of the IAESB and outlines its mission to strengthen accounting education globally through the development of high-quality standards. The presentation then summarizes the objectives of revising the IESs for clarity and consistency. Key revisions to individual IESs are described, focusing on prescribing learning outcomes and requiring assessment activities to ensure competencies are achieved. The implications of adopting the revised IESs for different stakeholder groups are presented.
The document discusses the revision of the International Education Standards (IESs) by the International Accounting Education Standards Board (IAESB). The objectives of revising the IESs are to improve clarity, ensure consistency with the revised framework, and clarify issues from changes in the environment of accounting education. An overview is provided of the current IESs and the revision process, including examples of revisions made to IES 1 on entry requirements and IES 5 on practical experience. The implications of the revised standards for different stakeholders are also addressed.
2014.11.28 - NAEC Group Meeting_Lamia Kamal-ChaouiOECD_NAEC
This document summarizes the work of the OECD's Inclusive Growth Initiative. It established a multidimensional framework to measure inclusive growth that accounts for income as well as non-income factors like employment and health. Between 2012-2014, the initiative delivered reports applying this framework and identifying policy areas that can boost both growth and inclusiveness. Going forward, it will refine the methodology, integrate inclusive growth analysis across policy sectors, and conduct national and regional case studies to strengthen the evidence base and mainstream inclusive growth policymaking.
Presentation by Andrew Bell, OECD, 7 October 2020, Riga, Latvia. Launch of the OECD publication “OECD Skills Strategy Implementation Guidance for Latvia: Developing Latvia’s Education Development guidelines 2021-2027”.
The presentation provided information on the School Report Card (SRC) and School Improvement Planning (SIP) processes of the Philippine Department of Education. It explained that the SRC is a tool for communicating the status and performance of schools to stakeholders and promoting transparency. It also described how the SIP and SRC are integrated, with the SIP guiding school priorities and targets and the SRC reporting progress to stakeholders twice yearly. Key elements of the SRC like the 19 indicators and dissemination methods were also summarized.
This document discusses training evaluation and provides details on models and processes for evaluating training programs. It describes Kirkpatrick's four-level training evaluation model which measures reaction, learning, behavior, and results. It also outlines a five-step process for training evaluation: 1) identify purposes, 2) select methods, 3) design tools, 4) collect data, and 5) analyze and report results. Evaluation is important to improve future training, increase accountability, and determine if training meets organizational objectives.
This document provides a guide for benchmarking formal academic professional development opportunities. It outlines a process for benchmarking programs/courses/modules either internally or with partner institutions. The guide includes a benchmarking template in the appendix with details about contextual information and ten benchmarks organized under categories of institutional strategic intent, program outcomes, content/teaching approaches, assessment/feedback, and evaluation. The benchmarks were developed by an OLT extension project team to help institutions review and improve their academic professional development offerings.
Embedding excellence in work-based learningSophie Fryer
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The document summarizes the highlights and accomplishments of the South African Board for People Practices (SABPP) in 2014. Key points include:
1) The further development of the National HRM System Model including standards, competency models, and an auditing protocol.
2) Increased visibility, conferences, and strengthened alliances to advance the HR profession in South Africa.
3) Growth in accredited learning providers, research publications, and improved organizational capacity.
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The document discusses the International Accounting Education Standards Board (IAESB), which develops standards and guidance for accounting education and professional development. It aims to strengthen the accounting profession by promoting high-quality, consistent education standards globally. The IAESB operates under the International Federation of Accountants (IFAC) and works with volunteers and other stakeholders to develop and revise International Education Standards on topics like entry requirements, education content areas, practical experience, and continuing professional development. The standards are intended to enhance competence and consistency across nations and professional accounting organizations.
Working towards the EIF 2019: Ofsted’s approach – further education and skillsOfsted
This document discusses Ofsted's plans to develop a new Education Inspection Framework in 2019. Key points include:
- The new framework will have a stronger focus on evaluating the quality of education rather than just outcomes data.
- Inspections will have four judgement areas: quality of education, personal development, leadership and management, and behaviour and attitudes.
- The curriculum will be at the heart of the framework, with evaluations of curriculum intent, implementation, and impact.
- Inspections will aim to reduce unnecessary workload for teachers and focus more on the student experience.
- Safeguarding will remain a key part of inspections.
- The framework is being developed based on research and evidence of effective education
This document summarizes a review of the University of Fort Hare's (UFH) implementation of a project to develop an accredited Chartered Accountant (CA) program. The project aimed to employ black CAs as lecturers, enable 750 historically disadvantaged students per year to access CA qualifications, and help UFH develop its own accredited CA program. Key findings included delays in formalizing agreements, differences in targets between documents, improvements in pass rates from 2005-2007, and challenges like staff shortages that UFH overcame with assistance from other universities and organizations to develop its CA capabilities.
Quality of education and training workshop: FESOfsted
Curriculum workshops took place in autumn 2018. Videos on aspects of Ofsted’s curriculum research were produced http://ow.ly/frvY30n1Qfm. These presentation slides accompany the videos and discuss quality of education and the curriculum in further education and skills.
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The document discusses the Higher Education Academy (HEA) and its work to improve teaching quality and student success in higher education. Specifically:
- The HEA aims to continuously improve teaching quality through professional development, best practices, and thought leadership. Its vision is to be globally recognized for inspiring excellent teaching.
- The HEA has been involved in developing the UK's Teaching Excellence Framework (TEF), which evaluates teaching quality and recognizes excellent instruction. Core TEF metrics include student satisfaction, retention, and employment outcomes.
- The HEA proposes additional metrics like qualifications and training of teaching staff. Its frameworks are intended to achieve student success through influencing teaching excellence, priorities, principles, and culture.
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Students in Scotland (UK) engage in learning through Curriculum for Excellence (CfE), which aims to provide them with a holistic, coherent, and future-oriented approach to learning between the ages of 3 and 18. CfE offers an inspiring and widely supported philosophy of education. Schools design their own curriculum based on a common framework which allows for effective curricular practices. In 2020, Scotland invited the OECD to assess the implementation of CfE in primary and secondary schools to understand how school curricula have been designed and implemented in recent years. This report analyses the progress made with CfE since 2015, building upon several months of observations in Scotland, the existing literature and experiences from other OECD countries. The OECD analysis and recommendations aim to support Scotland as it further enhances CfE to achieve its potential for the present and future of its learners. Just as Scotland’s Curriculum for Excellence was among the pioneers of 21st century learning, its most recent developments hold valuable lessons for other education systems and their own curriculum policies.
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Scotland (United Kingdom) pioneered the approach to 21st-century curricula when it first conceived its Curriculum for Excellence (CfE). Rolled out in schools since 2010, CfE aims to provide students with a holistic, coherent, and future-oriented approach to learning between the ages of 3 and 18. In 2020, Scotland invited the OECD to assess the implementation of CfE in primary and secondary schools in order to understand the design and development of school curricula since 2015, aiming to uncover valuable lessons for other education systems and their own curriculum policies.
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The document summarizes changes made to the International Education Standards (IESs) through a revision project. Key changes include making the standards more principles-based and clarifying competence areas, learning outcomes, and assessment requirements. The revisions improve consistency, articulate professional competence, and facilitate global mobility of accountants. Significant changes were made to each IES, focusing on technical competence, skills, experience, assessment, and continuing professional development. Revised standards became effective between 2014 and 2016.
Accreditation of teacher education in pakistansadia ahmad
The presentation based on the accreditation of teacher education programme. This discussion is divided in three parts. First, the general introduction of accreditation programme, second the global practices and third in the Context of Pakistan. Specifically describe the role of NACTE and the process of accreditation. This was presented in the seminar on 'Emerging Trend in Teacher Education'.
The presentation provided information on the School Report Card (SRC) and School Improvement Planning (SIP) processes of the Philippine Department of Education. It explained that the SRC is a tool for communicating the status and performance of schools to stakeholders and promoting transparency. It also described how the SIP and SRC are integrated, with the SIP guiding school priorities and targets and the SRC reporting progress to stakeholders twice yearly. Key elements of the SRC like the 19 indicators and dissemination methods were also summarized.
This document discusses training evaluation and provides details on models and processes for evaluating training programs. It describes Kirkpatrick's four-level training evaluation model which measures reaction, learning, behavior, and results. It also outlines a five-step process for training evaluation: 1) identify purposes, 2) select methods, 3) design tools, 4) collect data, and 5) analyze and report results. Evaluation is important to improve future training, increase accountability, and determine if training meets organizational objectives.
This document provides a guide for benchmarking formal academic professional development opportunities. It outlines a process for benchmarking programs/courses/modules either internally or with partner institutions. The guide includes a benchmarking template in the appendix with details about contextual information and ten benchmarks organized under categories of institutional strategic intent, program outcomes, content/teaching approaches, assessment/feedback, and evaluation. The benchmarks were developed by an OLT extension project team to help institutions review and improve their academic professional development offerings.
Embedding excellence in work-based learningSophie Fryer
This document discusses embedding excellence in work-based learning (WBL) in Wales. It outlines initiatives taken over the past year to define and improve excellence in WBL, including a Quality Improvement Fund for practitioner CPD, best practice events, and developing a strategic vision for excellence in WBL. Feedback from consultation on the vision supported a collaborative approach and more CPD. The challenges outlined include raising skills levels, literacy/numeracy, defining excellence consistently, availability of training, and balancing collaboration and competition. Short and long term priorities proposed include continued quality networks, expanded National Training Federation of Wales role, and communities of practice.
The document summarizes the highlights and accomplishments of the South African Board for People Practices (SABPP) in 2014. Key points include:
1) The further development of the National HRM System Model including standards, competency models, and an auditing protocol.
2) Increased visibility, conferences, and strengthened alliances to advance the HR profession in South Africa.
3) Growth in accredited learning providers, research publications, and improved organizational capacity.
This document discusses the integration of the School Improvement Plan (SIP), Office Performance Commitment and Review Form (OPCRF), and Annual Implementation Plan (AIP) processes in the Philippines' Department of Education. It provides information on developing SIPs and AIPs, linking them to OPCRFs and priority improvement areas. It also outlines the purpose and features of the School Report Card, a tool for communicating school performance and needs to stakeholders. The document aims to help schools effectively manage performance, monitor progress, and engage communities through aligned planning and reporting systems.
The document discusses the International Accounting Education Standards Board (IAESB), which develops standards and guidance for accounting education and professional development. It aims to strengthen the accounting profession by promoting high-quality, consistent education standards globally. The IAESB operates under the International Federation of Accountants (IFAC) and works with volunteers and other stakeholders to develop and revise International Education Standards on topics like entry requirements, education content areas, practical experience, and continuing professional development. The standards are intended to enhance competence and consistency across nations and professional accounting organizations.
Working towards the EIF 2019: Ofsted’s approach – further education and skillsOfsted
This document discusses Ofsted's plans to develop a new Education Inspection Framework in 2019. Key points include:
- The new framework will have a stronger focus on evaluating the quality of education rather than just outcomes data.
- Inspections will have four judgement areas: quality of education, personal development, leadership and management, and behaviour and attitudes.
- The curriculum will be at the heart of the framework, with evaluations of curriculum intent, implementation, and impact.
- Inspections will aim to reduce unnecessary workload for teachers and focus more on the student experience.
- Safeguarding will remain a key part of inspections.
- The framework is being developed based on research and evidence of effective education
This document summarizes a review of the University of Fort Hare's (UFH) implementation of a project to develop an accredited Chartered Accountant (CA) program. The project aimed to employ black CAs as lecturers, enable 750 historically disadvantaged students per year to access CA qualifications, and help UFH develop its own accredited CA program. Key findings included delays in formalizing agreements, differences in targets between documents, improvements in pass rates from 2005-2007, and challenges like staff shortages that UFH overcame with assistance from other universities and organizations to develop its CA capabilities.
Quality of education and training workshop: FESOfsted
Curriculum workshops took place in autumn 2018. Videos on aspects of Ofsted’s curriculum research were produced http://ow.ly/frvY30n1Qfm. These presentation slides accompany the videos and discuss quality of education and the curriculum in further education and skills.
Adult Education: Skills Upgrading Vs 2nd Chance for QualificationChin Joo Quek
This document summarizes the changes to adult education in Singapore over the past decade. It outlines how the system has shifted from an unregulated, market-driven approach prior to 2003 to a more regulated system aimed at national priorities. Key changes included establishing the Workforce Development Agency in 2003 to oversee skills training, launching a national skills qualifications framework in 2005, and introducing a new academic continuing education framework in 2011 to better integrate skills and academic qualifications and ensure programs meet demand. While the overall direction of reform has been positive, the document notes there are still issues to address regarding recognition of qualifications, support for adult learners, and ensuring policies achieve their intended outcomes.
The document discusses the Higher Education Academy (HEA) and its work to improve teaching quality and student success in higher education. Specifically:
- The HEA aims to continuously improve teaching quality through professional development, best practices, and thought leadership. Its vision is to be globally recognized for inspiring excellent teaching.
- The HEA has been involved in developing the UK's Teaching Excellence Framework (TEF), which evaluates teaching quality and recognizes excellent instruction. Core TEF metrics include student satisfaction, retention, and employment outcomes.
- The HEA proposes additional metrics like qualifications and training of teaching staff. Its frameworks are intended to achieve student success through influencing teaching excellence, priorities, principles, and culture.
Scotland's Curriculum for Excellence: Into the Future. Report presentationBeatriz Pont
Students in Scotland (UK) engage in learning through Curriculum for Excellence (CfE), which aims to provide them with a holistic, coherent, and future-oriented approach to learning between the ages of 3 and 18. CfE offers an inspiring and widely supported philosophy of education. Schools design their own curriculum based on a common framework which allows for effective curricular practices. In 2020, Scotland invited the OECD to assess the implementation of CfE in primary and secondary schools to understand how school curricula have been designed and implemented in recent years. This report analyses the progress made with CfE since 2015, building upon several months of observations in Scotland, the existing literature and experiences from other OECD countries. The OECD analysis and recommendations aim to support Scotland as it further enhances CfE to achieve its potential for the present and future of its learners. Just as Scotland’s Curriculum for Excellence was among the pioneers of 21st century learning, its most recent developments hold valuable lessons for other education systems and their own curriculum policies.
Scotland's Curriculum for Excellence: Into the futureEduSkills OECD
Scotland (United Kingdom) pioneered the approach to 21st-century curricula when it first conceived its Curriculum for Excellence (CfE). Rolled out in schools since 2010, CfE aims to provide students with a holistic, coherent, and future-oriented approach to learning between the ages of 3 and 18. In 2020, Scotland invited the OECD to assess the implementation of CfE in primary and secondary schools in order to understand the design and development of school curricula since 2015, aiming to uncover valuable lessons for other education systems and their own curriculum policies.
This document provides study material for the Foundation Programme paper on fundamentals of accounting and auditing. It includes 15 lessons covering key concepts in accounting such as the accounting process, preparation of final accounts, depreciation, and an introduction to auditing. The document outlines the syllabus, lists recommended textbooks and references, and provides content for lessons including examples and practice questions.
The document summarizes changes made to the International Education Standards (IESs) through a revision project. Key changes include making the standards more principles-based and clarifying competence areas, learning outcomes, and assessment requirements. The revisions improve consistency, articulate professional competence, and facilitate global mobility of accountants. Significant changes were made to each IES, focusing on technical competence, skills, experience, assessment, and continuing professional development. Revised standards became effective between 2014 and 2016.
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The presentation based on the accreditation of teacher education programme. This discussion is divided in three parts. First, the general introduction of accreditation programme, second the global practices and third in the Context of Pakistan. Specifically describe the role of NACTE and the process of accreditation. This was presented in the seminar on 'Emerging Trend in Teacher Education'.
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Experts from the International Auditing and Assurance Standards Board (IAASB), the European Commission (EC), the Committee of European Audit Oversight Bodies (CEAOB), assurance service providers, investors and the business community met to discuss the regulatory, policy and standard-setting path toward high-quality sustainability assurance.
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CRYPTOCURRENCY: REVOLUTIONIZING THE FINANCIAL LANDSCAPE AND SHAPING THE FUTURE
Cryptocurrency: Revolutionizing the Financial Landscape and Shaping the Future
Cryptocurrency, a digital or virtual form of currency that uses cryptography for security, has revolutionized the financial landscape. Originating with Bitcoin's inception in 2009 by the pseudonymous Satoshi Nakamoto, cryptocurrencies have grown from niche curiosities to mainstream financial instruments, reshaping how we think about money, transactions, and the global economy.
#### The Genesis of Cryptocurrency
The birth of Bitcoin marked the beginning of the cryptocurrency era. Unlike traditional currencies issued by governments and controlled by central banks, Bitcoin operates on a decentralized network using blockchain technology. This technology ensures transparency, security, and immutability of transactions, fundamentally challenging the centralized financial systems that have dominated for centuries.
Bitcoin was conceived as a peer-to-peer electronic cash system, aimed at providing an alternative to the traditional banking system plagued by inefficiencies, high fees, and lack of transparency. The underlying blockchain technology, a distributed ledger maintained by a network of nodes, ensures that every transaction is recorded and cannot be altered, thus providing a secure and transparent financial system.
#### The Proliferation of Altcoins
Following Bitcoin's success, thousands of alternative cryptocurrencies, or altcoins, have emerged. Each of these altcoins aims to improve upon Bitcoin or serve specific purposes within the digital economy. Notable examples include Ethereum, which introduced smart contracts – self-executing contracts with the terms of the agreement
PFMS, India's Public Financial Management System, revolutionizes fund tracking and distribution, ensuring transparency and efficiency. It enables real-time monitoring, direct benefit transfers, and comprehensive reporting, significantly improving financial management and reducing fraud across government schemes.
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Singapore 2024 Sustainability Reporting and Accountancy Education Slides
1. Sustainability Reporting and
Accountancy Education
Proposed revisions to the International Education
Standards (IESs)
Bruce Vivian, Head of Accountancy Education
April 25, 2024
2. IESs: Global Baseline for Accountancy Education
2
AUTHORITATIVE
FOR
IFAC
MEMBER
ORGANIZATIONS
5. SRP Information Gathering
5
Stakeholder outreach
SSBs IFAC Advisory Groups
stakeholder engagements
Literature review
Academic
Professional
Firms
❑ Competencies
❑ Education
strategies
❑ Challenges
SRP
and
Educators
Jan
Preparers, Auditors,
Investors, Regulators,
PAOs, Academics,
Sustainability Experts.
Leverage AI
>70
Global survey
Issued in four languages
Competency
framework
mapping
300+
countries
responses
78
6. SRP Completed and Planned Output
6
EXPOSURE DRAFT
Next steps ❑ Non-authoritative
guidance
❑ Consideration of
IES 8
Final IES
Revisions
- Nov 2024 -
7. Overall approach
7
Initial Professional
Development
Changes to IESs 2, 3, 4
CPD needs to be addressed through
guidance and other resources
Integrated
Incorporating ‘What’s new’ across
competence areas and learning
outcomes
Global baseline
What’s the appropriate minimum
education standard?
Alignment to ISSB, IAASB and IESBA
8. Integrating sustainability into…
Business
acumen
Strategy and
decision-making
Systems-thinking
Considering
alternatives
Data &
information
Metrics and targets
Value chains
Scenario analysis
Behavioral
Collaboration and
communication
Multi-disciplinary
teams
Informed
conclusions
Intellectual curiosity
and adaptability
Reporting
Sustainability
policies
Preparing and
interpreting
sustainability
disclosures and
reports
Assurance
New competence
area
Sustainability
assurance focus
8
Ethics as the foundation for all professional activities
Bias, communications, work of others and external experts
10. Next steps
10
COMMENT PERIOD
OPEN UNTIL JULY
24, 2024
REVIEW COMMENT
LETTERS AND
UPDATE REVISIONS
IFAC BOARD –
NOVEMBER 2024
PROPOSED
EFFECTIVE DATE –
JULY 1, 2026
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