The revised education standards ( contain added and revised ICT and professional skepticism learning outcomes that are intended to improve the relevance and quality of professional accounting education offered by professional accountancy organizations (PAOs), including International Federation of Accountants (IFAC) member organizations. The revised standards also identify learning and development activities that enhance the professional competence of aspiring and current professional accountants and support the accounting profession in its provision of high-quality financial reporting, auditing, or other related financial and accounting services in the Digital Age.

“These revised standards support the continued enhancement of quality financial reporting as the disruptive potential for ICT increases and the importance of demonstrating professional skepticism is heightened,” said IAESB Chair Anne-Marie Vitale.

The revised education standards should be incorporated into the educational requirements for IFAC membership organizations. They’re also relevant for stakeholders interested in professional accountants’ learning and development, such as public accounting firms, regulators, and employers.

To assist PAOs, professional accountants in business, and public sector accountancy programs, the IAESB also developed implementation guidance for the new standards, including Developing Professional Accountants in Business for the Strategic Partner’s Role (

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