professional values, ethics, and attitudes through various pathways. including work experience, study, or qualifications. The flexibility of pathways to professional accounting education programs in no way dilutes the rigor of that education, nor of the standard required of aspiring professional accountants to complete IPD. IFAC member bodies may reflect different by adopting entry requirements that accommodate all those with a reasonable pathways program. The chance of successfully completing a professional accounting education purpose of this flexibility is to allow broad access to professional accounting education programs. it is not intended to create different categories of professional accountant An example of this flexibility can be found where an IFAC member body specifies a prequalification entry requirement(e.g., a university degree or equivalent but allows direct entrance to its professional accounting education program for those without a university degree if they have, for example, a period of relevant practical experience.