Requirements (Ref Para A7 - A12)
8. IFAC member bodies shall specify educational entry requirements for professional accounting
education programs that will allow entrance only to those with a reasonable chance of successfully
completing the professional accounting education program, while not representing excessive
barriers to entryqualifications needed to commence a university degree. When setting entry requirements, the IFAC
member body may consider whether they are appropriate in each case, and are neither excessive
nor trivial. An excessive barrier to entry may include prescribing specific subject qualifications from
certain institutions, or a minimum length of specific work experience. The purpose of avoiding such
excessive barriers is to allow flexibility of access to professional accounting education programs,
not to dilute standards either of professional accounting education programs themselves or of the
accounting profession. Rather, there is a range of entry and exit routes for professional accounting
education programs, and different ways of achieving IPD.