Complex sentence: The IIA has two levels of professional guidances: (1) Mandatory Guidance (including the Standards) and (2) Strongly Recommended Guidance, which constitute the IIA's International Professional Practices Framework (IPPF).
Split into simpler sentences: The IIA has two levels of professional guidances: (1) Mandatory Guidance (including the Standards) and (2) Strongly Recommended Guidance. The two levels of guidance constitute the IIA's International Professional Practices Framework (IPPF).