Prior studies on constructive alignment (CA) have focused on highlighting the benefits of CA and its implementation in different settings, with little attention on how to effectively assess or develop intended learning outcomes (ILOs) that align to teaching and learning activities as well as assessment criteria. The present study fills this void by developing a practical framework to enable teachers to assess and develop constructively aligned learning outcomes of teaching, learning, and assessment criteria using the course; International Financial Accounting (FEAD 11). To realise the objective of the study, we developed a framework that incorporates six key steps: assessing the adequacy of current ILOs; modifying current ILOs if needed; adjusting teaching and learning activities to suit the modified ILOs; adjusting the assessment criteria to suit modified ILOs; continuously monitoring the modified ILOs for quality assurance; and identifying and implementing the relevant support tools. The benefits of this framework lie in its potential for enhancing quality learning by ensuring that ILOs are reasonable and constructively aligned to teaching, learning, and assessment criteria.