7 Questions Your Exam Has to Pass
IFAC's revised IES 6 is now in effect. It lists seven equally important principles for assessing future accountants, and lists a clear policy on whether AI may be used among ways to strengthen integrity.
Professional standard 20 min per assessment · Programme / module leaders
About this evidence
- Evidence strength
- Professional standard
- Source type
- Standard
- Design
- IFAC International Education Standard
- What we read
- Full text
- Works for
- Any
- Time to try
- 20 min per assessment
- Level
- Programme / module leaders
Standards documents aren't usually beach reading (that's what IFRS 16 is for). But the revised International Education Standard 6 (formal assessment of professional competence) is surprisingly practical, and it has been in effect since 1 July 2026.
Who it's for
IES 6 is addressed to IFAC member organisations, the professional bodies. These bodies are responsible for assessing whether aspiring professional accountants have reached the required competence by the end of Initial Professional Development. But the standard explicitly says that universities and other education providers may provide substantive input into designing, delivering and overseeing assessment activities. If your programme feeds a professional pathway, this is your business too.
What the standard says
The heart of the standard is seven principles, listed alphabetically and of equal importance:
1. Authenticity. Assess learning outcomes in ways that reflect realistic situations accountants face. The standard's examples include tasks resembling a professional accountant's work, the use of technologies such as software packages, data analytics and visualisation tools, and real-life case studies.
2. Equity. Is the assessment fair and without bias, giving everyone an equal opportunity to succeed? The standard's examples include providing access to technology where the assessment relies on it, reviewing tasks so they respect linguistically and culturally diverse backgrounds, giving clear requirements and policies, and making appropriate adjustments such as extra time or alternative formats.
3. Integrity. This is where AI comes in. Among the ways to strengthen integrity, IES 6 lists "establishing clear policy statements related to assessment integrity, including whether artificial intelligence may be used by aspiring professional accountants," along with educating students about policies and penalties.
4. Reliability. Give markers a rubric or marking guide and training, avoid ambiguous wording, and quality-review assessments before they're finalised.
5. Sufficiency. Does the assessment cover enough? The standard describes an appropriate balance of depth and breadth, knowledge and application, and integration across a range of situations and contexts, including technical competence, professional skills, and professional values, ethics and attitudes.
6. Transparency. Share the competence areas being assessed, the formats, rubrics, timing, examiner reports and previously used questions.
7. Validity. Make sure you're assessing what you intend to. For example, a comprehensive, relevant case study gives a better test of applying a standard than a simple case built on incomplete information.
Notice that the standard doesn't say "ban AI" or "allow AI". It says be clear. For many of us, that's the most useful nudge of all. And because no principle outranks another, "valid but totally opaque" isn't a pass.
Try this in class next week
- Write a one-line AI rule on every assessment brief: "AI not permitted", "AI permitted for X, disclose use", or "AI expected".
- Run a 7-principle health check on one upcoming test with our printable scorecard. Mark each principle out of 5 and fix the weakest.
- Share the rubric early and one past question with an examiner-style comment (transparency).
- Add one authentic artefact: a spreadsheet, a data extract or a real annual report page.
- Moderate a sample: have a colleague mark five scripts blind against your rubric (reliability).
These suggestions are ours, not the authors'.
After you try it, ask yourself…
- Which principle scored lowest on your scorecard, and is that a design problem or a resourcing problem?
- Could a student tell, from the brief alone, whether AI is allowed?
- Who outside your module would you show the scorecard to: a moderator, your HoD, the professional body?
Source card
International Federation of Accountants (IFAC). (2025). International Education Standard 6, Initial Professional Development – Formal Assessment of Professional Competence (Revised). Final pronouncement, March 2025; effective 1 July 2026. Read the standard (education.ifac.org) · What we read: full text of the standard online.
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