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International Education Standards for Professional Accountants adopted
[Mezinárodní vzdělávací standardy profesionálních účetních přijaty]

Author

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  • Bohumil Král

Abstract

The paper describes the IFAC Education Committee effort to develop new International Education Standards for Professional Accountants. It informs about the structure and content of International Education Standards and it defines the principle standard requirements. The end of the paper is devoted to the questions of the standards impact on the pre-qualification education system in both of our professional bodies - in the Chamber of Auditors of the Czech Republic and in the Union of Accountants. It generally characterizes level of both of systems to be comparable with the Standards requirements; in the same time, however, it prefers the way of the common body of knowledge development, that would harmonize the education requirements of professional accountants and auditors and optimize the start-up and operational costs of the education system.

Suggested Citation

  • Bohumil Král, 2004. "International Education Standards for Professional Accountants adopted [Mezinárodní vzdělávací standardy profesionálních účetních přijaty]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2004(1), pages 140-149.
    • Handle: RePEc:prg:jnlaop:v:2004:y:2004:i:1:id:253:p:140-150
    DOI: 10.18267/j.aop.253
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    More about this item

    Keywords

    International Education Standards; IFAC Education Committee; pre-qualification education; continuous professional development;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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