Comments Sought on IAESB’s Exposure Draft on Proposed Revisions to IESs 2, 3, 4, and 8

Comments Sought on IAESB’s Exposure Draft on Proposed Revisions to IESs 2, 3, 4, and 8

The International Accounting Education Standards Board, IAESB seeks public comment on its Exposure Draft on Proposed Revisions to IESs 2, 3, 4, and 8 – Information and Communications Technologies and Professional Skepticism.

As the demand for improved information and communications technologies skills and professional skepticism proficiency grows across jurisdictions, the IAESB proposes revisions to learning outcomes of International Education Standard 2, 3, 4, and 8, and editorial changes to their introductions, objectives and explanatory materials sections. This Exposure Draft speaks to strengthening professional skepticism to improve the quality of financial reporting and auditing and developing competence to meet ICT’s disruptive potential.

ISCA requires all comments to be submitted to iscapathways@isca.org.sg by 25 January 2019 (Friday).