unctad.org | Professional Qualification Requirements of Accountants
Professional Qualification Requirements of Accountants
 
Background
 
One objective of ISAR is to strengthen the accountancy profession worldwide in order to create a global profession capable of offering its services across borders. The Education Committee of the International Federation of Accountants issued guidelines on the qualification of professional accountants; these were recently issued as Standards. ISAR recognized a need to supplement the IFAC guidelines with detailed guidance in the form of a model curriculum.
 
Objectives
 
To develop a benchmark or guideline for the qualification of professional accountants that would establish a point of reference for national qualifications and help holders of those qualifications to function in a global economy.
 
Outcome
 
In February 1999, ISAR adopted its Guideline on National Requirements for the Qualification of Professional Accountants (including a model curriculum).
 
Current status
 
The model curriculum of the Guideline on National Requirements for the Qualification of Professional Accountants that ISAR adopted in February 1999 was revised and submitted to the twentieth session of ISAR. The session approved the revised model curriculum. It is now being finalized in coordination with the International Federation of Accountants (IFAC).

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