State Board Report

October 2011

An analysis of the qualification, education and training of accountants in selected countries around the world is being prepared by a team led by Gert H. Karreman of the Center for Business Studies at Leiden University in the Netherlands. At NASBA’s Fourth International Regulators Forum, held in July, Professor Karreman described the information that will be included in “Global Accountancy Education 2012” (GAE 2012). He explained, “The results of the study are intended to contribute to international cooperation and to support recognition of professional qualifications.”

The current project is based on the researchers’ previous studies about accountancy education released in 2002, 2005, 2007 and 2009. A competency framework that covers all of the key elements of accounting education, as described in the International Accounting Education Standards Board’s International Education Standards, is being used to record adoption and implementation.

Dr. Karreman stated: “Although there are many important differences between countries, in general, accountancy education is surprisingly well developed compared with the other sectors of the accounting infrastructure.” However, he added, there are some specific subjects where differences among countries exist.

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