International Education Paper IEP 1 - Recognition of Pre-Certification Education Providers By IFAC Member Bodies

Aug 29, 2026

IFAC Education Committee issues International Education Paper IEP 1 to guide IFAC member bodies in reviewing and recognizing external pre-certification education providers. The paper explains IFAC’s mission to advance harmonized education standards for professional accountants in the public interest. It invites comments, outlines the purpose and scope, and details key concepts such as significant reliance, quality as a partnership, review issues, review process, recognition outcomes, and definitions, including information on review team sourcing.

LanguageEnglish

CategoryExam

FormatPDF

Pages96

Reading Time4 h 2 min

AccessFree to download

Preface

International Education Papers for Professional Accountants

Purpose of the Paper

Scope of the Paper

Introduction

What is significant reliance?

Need for quality - a partnership

Issues to be addressed during a review

Define the entity subject to the review

What unit within the entity is to be reviewed?

Criteria for recognition

The review process

How will a reviewed program be recognized?

Sourcing members of the review team

Bodies currently reviewing education providers

Definitions

Acknowledgements

Members of the Committee

| IFAC
Education
Committee

International Federation of Accountants | December 2002
International Education Paper IEP 1
Recognition of Pre-Certification Education Providers By IFAC Member Bodies
| | --- | --- | The IFAC Education Committee approved this Paper for publication in December 2002. The mission of IFAC is the worldwide development and enhancement of an accountancy profession with harmonized standards, able to provide services of consistently high quality in the public interest. The Education Committee’s mission is to serve the public interest by the worldwide advancement of education and development for professional accountants leading to harmonized standards. The Education Committee welcomes comments on this Paper. Comments sent by e-mail are preferred but they may also be submitted by computer disk or in hard copy. Comments will be reviewed by the Education Committee and may influence future editions ofthis Paper. Comments on this publication should be sent to: International Federation of Accountants 535 Fifth Avenue, 26th Floor New York, NY 10017, USA Fax: 212-856 9420 [E-mail responses should be sent to:](E-mail responses should be sent to: EDComments@ifac.org)[ ](E-mail responses should be sent to: EDComments@ifac.org)[EDComments@ifac.org](E-mail responses should be sent to: EDComments@ifac.org) Information about the International Federation of Accountants can be found at its website, [www.ifac.org](www.ifac.org. Copies of this publication may be downloaded free of charge from the site)[. Copies of this publication may be downloaded free of charge from the site](www.ifac.org. Copies of this publication may be downloaded free of charge from the site). Copyright © December 2002 by the International Federation of Accountants. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the International Federation of Accountants. ISBN: 1-887464-96-4 RECOGNITION OF PRE-CERTIFICATION EDUCATION PROVIDERS BY IFAC MEMBER BODIES Contents PAGE PREFACE.........................................................................................................................................................................................3 INTERNATIONAL EDUCATION PAPERS FOR PROFESSIONAL ACCOUNTANTS.......................................................3 PURPOSE OF THE PAPER.......................................................................................................................................................3 SCOPE OF THE PAPER............................................................................................................................................................ 3 INTRODUCTION ............................................................................................................................................................................3 WHAT IS SIGNIFICANT RELIANCE? ......................................................................................................................................4 NEED FOR QUALITY – A PARTNERSHIP.............................................................................................................................. 4 ISSUES TO BE ADDRESSED DURING A REVIEW.................................................................................................................5 DEFINE THE ENTITY SUBJECT TO THE REVIEW............................................................................................................5 WHAT UNIT WITHIN THE ENTITY IS TO BE REVIEWED? ............................................................................................ 6 CRITERIA FOR RECOGNITION ....................................................................................................................

FAQs

What is the purpose of International Education Paper IEP 1?

It provides a framework for IFAC member bodies to review external education providers that may deliver some or all pre-certification education programs.

What scope does the paper focus on?

It focuses on domestic education providers that member bodies rely on significantly for delivery of their pre-certification education.

What does “significant reliance” mean in the review context?

The paper introduces the concept of significant reliance as the basis for determining when member bodies’ review processes apply to external education providers.

How will a reviewed program be recognized?

The document describes the review process and the resulting recognition of a reviewed program by the IFAC member bodies.

Aug 29, 2026

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