IES 4 - ethics education revisited

Steven Dellaportas, Philomena Leung, Barry J. Cooper, Beverley Jackling

Research output: Contribution to journalArticlepeer-review

14 Citations (Scopus)


In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful.
Original languageEnglish
Pages (from-to)4-12
Number of pages9
JournalAustralian Accounting Review
Issue number38
Publication statusPublished - 2006
Externally publishedYes


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