Abstract

This paper outlines briefly the structure and operations of the International Federation of Accountants (IFAC), with particular emphasis on the Education Committee of IFAC. The work of the Education Committee is discussed in general followed by a more detailed consideration of two major documents which have been issued in recent years. The first of these is concerned with the pre-qualification education of accountants, and is linked to such developments as the Accounting Education Change Commission in the United States. The second is the guideline on information technology in the accounting curriculum, together with its appendix and the discussion papers issued subsequent to the guideline. The paper continues with an overview of the role of IFAC in relation to developing nations, and deals briefly with its work on reciprocity.

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