This guide provides an overview of the ISA for LCE's concepts, structure, and format. It offers step-by-step insights into each Part of the standard with examples and comparisons to ISAs, equipping practitioners with the tools to effectively implement the ISA for LCE.

For additional resources for the ISA for LCE, visit: www.iaasb.org/ISAforLCE

IES 2, 3, and 4 have been revised to embed sustainability throughout aspiring professional accountants' training. These updates reinforce the accountancy profession’s role in supporting high-quality sustainability reporting and assurance while upholding integrity and professional quality.

The revisions to IES 6, Formal Assessment of Professional Competence, reflect global changes, modernizing and clarifying the standard to ensure its relevance and longevity.

The revisions to IES 6, Formal Assessment of Professional Competence, reflect global changes, modernizing and clarifying the standard to ensure its relevance and longevity. This fact sheet provides an overview of these changes.

As demand for sustainability-related disclosures increases globally, the accountancy profession must ensure that all professional accountants are able to meet these evolving expectations. IFAC has revised the International Education Standards to embed sustainability—spanning analysis, reporting, and assurance—across aspiring professional accountants’ training. This fact sheet provides an overview of the revisions to IES 2, 3, and 4 addressing initial professional development.