国际会计教育准则(IES)系由国际会计师联合会下设的国际会计教育准则理事会(IAESB)制定,共8项准则。2009年10月起,IAESB启动了系统的修订计划,并于2014年12月完成了所有8项准则的修订或改写工作。在新的准则体系中,2项准则已于2014年年初和年中生效,5项准则将于2015年7月1日起生效,而2014年底刚刚修订完成的第8号准则将于2016年7月1日起生效。表1列示的8项国际会计教育准则中,第1号准则规范职业会计教育 The International Accounting Education Standards (IES) was developed by the International Accounting Education Standards Board (IAESB) under the International Federation of Accountants, for a total of eight guidelines. Since October 2009, the IAESB has initiated a systematic revision plan and completed the revision or rewriting of all eight guidelines in December 2014. In the new system of standards, two of the guidelines came into force in early 2014 and mid-2014, with five of the standards taking effect on July 1, 2015 and the eighth revised standard of late 2014 being revised in 2016 7 Effective on the 1st of January. Among the eight international accounting education guidelines listed in Table 1, the No. 1 Code regulates vocational accounting education