Education and professional qualification system
Based on the field work and the survey conducted in all the ASEAN Member States, it is
observed that all Member States have a structured tertiary and professional education system
in accountancy. Most member states recognise similar foreign qualifications such as the
Australian and the British qualifications to be similar to their domestic systems.
The differences and similarities in the education and professional qualification system are
shown in the Table below. The Table shows that most ASEAN Member States take into
account the core competencies and the professional requirement at the higher education and
professional level for accountancy professions. Professional regulatory authorities and
professional associations do offer continuous professional development programmes for
registered professionals in the relevant country.