- Title
- IES 4 - Ethics education revisited
- Creator
- Dellaportas, Steven; Leung, Philomena; Cooper, Barry; Jackling, Beverley
- Date
- 2006
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/34101
- Identifier
- vital:240
- Identifier
- ISSN:1035-6908
- Abstract
- 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.; C1
- Publisher
- Australia CPA Australia
- Relation
- Australian accounting review Vol. 16, no. 38/1 (2006), p. 4-12
- Rights
- Copyright CPA Australia
- Rights
- This metadata is freely available under a CCO license
- Subject
- 1501 Accounting, Auditing and Accountability; Accountants; Accounting; Education; Standards
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