Evidence that could be used for measurement in an input-based approach includes attendance
records, time sheets, workplace diaries, and a work log or journal. International Federation of Accountants member bodies setting a
requirement using an input-based approach may consider the structure and relevance of education
programs completed by aspiring professional accountants. Professional accounting education
programs that deliver outcomes similar to the outcomes derived from measured work-based
experience (such as internships) may contribute to the total requirement for practical experience.
Equally, where a substantial professional accounting education program has been completed, such
as a Master’s degree in accounting, an International Federation of Accountants member body may elect to reduce the practical
experience component. For example, an International Federation of Accountants member body choosing the input-based approach
might consider three years of practical experience (as preferred and implemented by several International Federation of Accountants
member bodies), or two years with a Master’s degree in accounting or other relevant subject, or a
minimum of five years total of combined accounting education and sufficient practical experience.