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Maintenance of Implementation Support Material - Issues Paper, July 2018

Maintenance of Implementation Support Material - Issues Paper, July 2018. IAESB Meeting IFAC Headquarters, New York July 11 - 12, 2018. Purpose of Issues Paper. Present recommendations to the IAESB on:

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Maintenance of Implementation Support Material - Issues Paper, July 2018

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  1. Maintenance of Implementation Support Material - Issues Paper, July 2018 IAESB Meeting IFAC Headquarters, New York July 11 - 12, 2018

  2. Purpose of Issues Paper Present recommendations to the IAESB on: • Withdrawal and/or review of certain implementation support material prioritised for maintenance; and • Enhancement of the criteria for maintenance of implementation support material.

  3. Selected material prioritised for maintenance (a) International Education Paper (IEP 2) – Towards Competent Professional Accountants. (b) Discussion Paper – Competence-Based Approaches to the Professional Preparation of Accountants. • International Education Paper for Professional Accountants (IEP 3) – Assessment Methods.

  4. Selected material prioritised for maintenance

  5. Selected material prioritised for maintenance…….

  6. Selected material prioritised for maintenance……

  7. Other material recommended for refreshing/withdrawal

  8. Enhancement of criteria for maintenance of support material…… Factors triggering the need for maintenance of implementation support material • Introduction, withdrawal or significant amendments to an IES leading to gaps or misalignment of the IESs and implementation support material. • Critical comments from stakeholders identifying need for maintenance. • Lack of, or minimal reference to the support material available on the IFAC website or other publicly available channels. • Significant emerging developments and practices with global impact affecting the relevance and validity of extant implementation support material. • Findings from research and similar surveys pointing to a gap in the extant implementation support material. • Feedback from periodic reviews, benchmarking, outreach and other activities identifying the need for maintenance. • Lapse of time: A holistic review of the suite of implementation support material shall be undertaken periodically but within a period not exceeding three years.

  9. Status of ongoing projects

  10. Action requested…… Action Requested: • Do you agree with the recommendations on the review of the specified implementation support material? If not, what are your suggestions for improvement? • Do you agree with the recommendations on enhancement of the criteria for maintenance of implementation support material? If not, what are your suggestions for improvement? • Do you have any additional recommendations on the maintenance of implementation support material?

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