4.1 A global model – accompanying questions
As the model evolved, the project team established a set of questions designed to assist
participants in understanding the application of the model. The model was applied,
refined and reapplied several times to each of the countries represented within this
project. The following questions, embedded within the framework of the model shown
in Figure 1, evolved during this iterative process.
Initial professional development (IPD) - degree entry
Question: Who are the providers of IPD in your country offering an academic
qualification that leads to entry to professional programs offered by IFAC member
professional bodies?
• What are the requirements for qualification?
Initial professional development – non-degree entry
Question: Who are the providers of IPD in your country offering a program (perhaps
non-academic) that leads to entry to professional programs offered by IFAC member
professional bodies?
Figure 1.
• What are the requirements for qualification?
Initial professional development – National professional programs
Question: Who are the local providers of IPD in your country offering professional
accounting programs that lead to certification as a ‘professional accountant’?
• What are the requirements of the program?
Initial professional development – International professional programs
Question: Who are the primary international providers of IPD in your country offering
professional accounting programs that lead to certification as a “professional
accountant”?
• What are the requirements of the program?
Continuing professional development (CPD) – national
Questions: Who are the local providers of CPD in your country?
• What are the essential elements of the CPD?
Continuing professional development – international
Questions: Who are the international providers of CPD in your country?
• What are the essential elements of the CPD?