Acta Oeconomica Pragensia 2004, 12(1):140-149 | DOI: 10.18267/j.aop.253
International Education Standards for Professional Accountants adopted
- Prof. Ing. Bohumil Král, CSc., je vedoucí Katedry manažerského účetnictví Fakulty financí a účetnictví Vysoké školy ekonomické v Praze.
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.
Keywords: International Education Standards, IFAC Education Committee, pre-qualification education, continuous professional development
JEL classification: M41
Published: March 1, 2004 Show citation
References
- xInternational xEducation xStandards for xProfessional xAccountants, IFAC 2003.
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- Systém vzdělávání a zkoušek Komory auditorů České republiky před vstupem do profese, KA ČR 2003.
- IFAC Handbook 2002 - Technical Pronoucements, IFAC 2002.
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