New international guidance is being considered which could redefine the
characteristics of an “audit professional”.
The International Accounting Education Standards Board (IAESB) is seeking
feedback on a revised education standards, including better guidance on “who is
an audit professional”.
“We want to make IES 8 clearer and more readable, and reduce ambiguity,” said
Mark Allison, IAESB chair.
“In revising IES 8 and developing implementation guidance for this standard,
we intend to ensure consistent application, assist in its adoption, and
facilitate international implementation.”
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Dr Richard Willis provides a several thousand-year history lesson of the profession, from origin to modern-day