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International Education Standards for Professional Accountants adopted


  • Bohumil Král


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," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2004(1), pages 140-150.
  • Handle: RePEc:prg:jnlaop:v:2004:y:2004:i:1:id:253:p:140-150

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    More about this item


    International Education Standards; IFAC Education Committee; pre-qualification education; continuous professional development; Mezinárodní vzdělávací standardy; Vzdělávací výbor IFAC; vzdělávání před vstupem do profese; kontinuální profesní rozvoj;

    JEL classification:

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


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