State Board Report
The ethical framework for professional accountants – including standard-setting, implementation and practical challenges for small and mediumsize entities, will be addressed by NASBA Past Chair Diane Rubin (CA) on May 9 at the EFAA (European Federation of Accountants and Auditors) conference in Rome. As NASBA's representative she has been asked to approach the topic in terms of the regulatory framework in the U.S. Joining Ms. Rubin on the panel will be: Stefano Marchese, IESBA Member; Anna Karmanska, SKwP Poland; and Giancarlo Attolini, IFAC SMPC.
As the NASBA representative to the International Accounting Education Standards Board Consultative Advisory Group, Pacific Regional Director Raymond Johnson (OR) reported in April to the NASBA Board on the IAESB's current project to review all eight of the International Education Standards (IES). Among those he thought would be of interest to the State Boards is IES2: Content of Professional Accounting Education Program which may be ready for exposure in the fall. It outlines the areas of professional knowledge that should be included in programs of professional accounting education and addresses the appropriate depth of required knowledge or competence of these core areas.
Dr. Johnson also noted that IES 5: Practical Experience Requirement provides for using either an outcome based approach, an input based approach or a combined approach to assessing professional experience. He expects the final draft of this standard will be reviewed by the Consultative Advisory Group in September 2012 and that it has sufficient allowance for the various approaches to practical experience that are used by the 55 U.S. Boards of Accountancy.
Also representing NASBA in international accounting forums is Vice Chair Gaylen Hansen (CO), who serves on IFAC's Consultative Advisory Groups to the International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants.
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