IES 4 — Ethics Education Revisited
Copyright policy )IES 4 — Ethics Education Revisited
In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful.
- Victoria University Australia
- Deakin University Australia
Auditing and Accountability, ResPubID14554, attitudes, 1501 Accounting, 2201 Applied Ethics, professional values, accounting, Faculty of Business and Law, ethics education
Auditing and Accountability, ResPubID14554, attitudes, 1501 Accounting, 2201 Applied Ethics, professional values, accounting, Faculty of Business and Law, ethics education
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