IES 4: Ethics Education Revisited

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Dellaportas, Steven, Leung, Philomena, Cooper, Barry J and Jackling, Beverley (2006) IES 4: Ethics Education Revisited. Australian Accounting Review, 16 (38). pp. 4-12. ISSN 1035-6908


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.

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Additional Information

Forum: ethics, credibility and governance

Item type Article
DOI 10.1111/j.1835-2561.2006.tb00321.x
Official URL
Subjects Historical > Faculty/School/Research Centre/Department > Faculty of Business and Law
Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > FOR Classification > 2201 Applied Ethics
Keywords ResPubID14554, accounting, ethics education, attitudes, professional values
Citations in Scopus 14 - View on Scopus
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