Ray Johnson Chairs IAESB CAG

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As of January 1, NASBA Director-at-Large Raymond N. Johnson, CPA, Ph.D., is the new chair of the International Accounting Education Standards Board’s Consultative Advisory Group (CAG), to serve in that position for a three-year term. Dr. Johnson, who also chairs NASBA’s Education Committee and is a member of the NASBA/AICPA International Qualifications Appraisal Board, has taught at Portland State University as well as universities in Australia and the United Kingdom. He has served as an IAESB CAG member from 2012-2014 and from 2016 to the present.

The CAG is a 15-member body that includes representatives from regulatory bodies, academic associations, academia and professional organizations. It provides advice on technical and public interest matters pertaining to the development of the IAESB’s International Education Standards, and their supporting materials.

Currently the CAG is considering the revised International Education Standard 7 on continuing professional education, and new projects on information and communications technology, professional skepticism and critical thinking, and behavioral competence.

Dr. Johnson stated: “I am honored to lead the IAESB CAG as it plays a key role in developing strong professional standards for global accounting education that are fit for the future. On the technology front, it is not about learning a particular technology, but about becoming technologically agile. Further, advances in technology not only are impacting internal controls, accounting and auditing, but how education takes advantage of technological advances, and then how that education will be delivered. As regulators, we need to understand that tomorrow’s education may not be delivered the way it was delivered to us. We need to appreciate that as audits are changing, both the content and the delivery of accounting education are changing.

“Looking forward, I expect a dynamic education environment, in which content will change more rapidly and delivery of education will change with more on-line programs and greater use of technology in the delivery and assessment of education. Nevertheless, the quality of professional education must continue to remain high and accounting education must continue to evolve to serve the public interest. We also need to recognize that in a connected world, if we solve a problem somewhere, we can solve that problem everywhere. It is essential that we understand best practices around the globe, for example best practices in teaching and evaluating professional skepticism and critical thinking, and we share that knowledge for the betterment of the accounting profession.”