IAESB Chairmen Henry Saville stated “the paper is the result of wide range research project into ethics education in the worldwide accountancy profession. It is designed to stimulate discussion and debate on the subject of ethics education”

An extensive literature review on two online surveys of IFAC member bodies and other stakeholders in ethics education was conducted by a group of professors between June 2004 and September 2005. Furthermore, there findings lead to the adoption of flexible Ethics Education Framework designed to assist current and prospective IFAC member bodies with developing and maintaining programs of education and development on professional values.

The Framework emphasizes the development of ethics knowledge and ethical sensitivity at an early stage in pre-qualification education. It also reinforces the need for accountants to make an ongoing commitment to ethical behavior.

The document will assist and support IFAC member bodies in carrying out their responsibilities to ensure that candidates for membership in an IFAC member body are equipped with appropriate professional values, ethics and attitudes to function as professional accountants as required by International Education Standard 4.

The IAESB , is an independent standard-setting board within the International Federation of Accountants (IFAC), develops standards and guidance on pre-qualification education, training, and continuing professional education and development for all members of the accountancy profession. IFAC is the worldwide organization for the accountancy profession dedicated to serve the public interest by strengthening the profession and contributing to the development of strong international economies.

For more information please visit the following website: www.ifac.org