Steal This: The IES 6 Seven-Principle Scorecard
Score one assessment out of 5 on each principle, then fix the weakest. Based on IFAC's revised IES 6 (effective 1 July 2026). Article 04.
The prompts paraphrase the examples in IES 6 (Revised, 2025). The scorecard itself is an editorial tool, not part of the standard. All seven principles are of equal importance.
Assessment: ______________________ Module: ______________ Reviewer: ______________ Date: ________
| Principle | Ask yourself | Score (1–5) | Fix |
|---|---|---|---|
| Authenticity | Does it reflect realistic situations accountants face, e.g. tasks like real work, software or data tools, real-life cases? | ||
| Equity | Is it fair and without bias? Is technology provided where relied on, respectful of linguistic and cultural diversity, with clear requirements and appropriate adjustments? | ||
| Integrity | Is it secure? Is there a clear policy on whether AI may be used, and do students know the policies and penalties? | ||
| Reliability | Is there a rubric or marking guide, are markers trained, is wording unambiguous, was it quality-reviewed before finalisation? | ||
| Sufficiency | Is there a balance of depth and breadth, knowledge and application, across technical competence, professional skills, and values, ethics and attitudes? | ||
| Transparency | Do students know the competence areas, format, rubric and timing? Are examiner reports or past questions shared? | ||
| Validity | Does it assess what you intend to assess? |
Our one-line AI rule for this assessment: ☐ AI not permitted ☐ AI permitted for ____________, disclose use ☐ AI expected
Weakest principle and one change before release: ___________________________________________
Source: IFAC (2025). International Education Standard 6 (Revised). education.ifac.org/part/ies-6
The Accounting Educator · https://accountingeducator.org/toolkits/ies6-scorecard/ · Free to use and adapt in your teaching.