IFAC proposes new international education guidance.

The International Federation of Accountants has issued an exposure draft of a revision to international education guidelines. The ED, Prequalification Education, Assessment of Professional Competence and Experience Requirements of Professional Accountants, recommends that international accounting curricula place greater emphasis on the development of intellectual, interpersonal and communication skills. The ED says these types of professional skills usually are not acquired from specific courses, but "from the total effect of the educational program and professional experience."

The exposure draft would replace the existing International Education Guideline no. 9, Prequalification Education, Tests of Professional Competence and Practical Experience of Professional Accountants. The recommendations in the ED are intended to establish the minimum requirements of professional education and experience that members of an IFAC member body must meet. They also are intended to establish criteria for tests of professional competence.

Those wishing to comment on the ED must do so by May 31, 1996. Copies of the ED can be obtained by calling the IFAC at [phone].

FYI 

* CPAs or their clients can receive a copy of their personal earnings and benefit statements by calling the Social Security Administration at [phone] and asking for a request form. Within three weeks of mailing the form back, you should receive information on your earnings for every year worked and an estimate of the benefits you can expect to receive at different retirement ages.

* The International Accounting Standards Committee's 1996 Bound Volume of International Accounting Standards, which includes all IASC standards printed before January 1, 1996, can be obtained by sending $61 to the IASC at 167 Fleet Street, London EC4A 2ES, United Kingdom, or by calling the IASC at 011-44-71-353-0565.

* Top human resource executives' pay has been rising faster than that of top executives in comparable fields, according to a survey sponsored by the Society for Human Resource Management. In companies with sales over $3 billion, their average base salary increased 22% from $172,600 in 1990 to $210,900 in 1995. During that period, top finance executives' average base salary increased 13%, from $285,400 to $322,400, and top information service executives' average base salary increased 9%, from $158,500 to $173,300. The complete survey is available from William Mercer Inc., [phone].