IES 4

1. Objective

1.1. That are fair, proportionate, and protect the public interest.

2. Requirements

2.1. Shall specify that will allow entrance only to those with a reasonable chance of successfully completing the professional accounting education program.

2.2. Shall explain the rationale for the principles to be used when setting educational entry requirements to stakeholders.

2.3. Shall make relevant information publicly available to help individuals assess their own chances of successfully completing

3. Effective Date

3.1. July 1, 2014

4. Scope of this Standard

4.1. The principles to be used when setting and communicating educational requirements for professional accounting education programs.

4.2. IFAC member bodies have responsibility for setting and communicating entry requirements for professional accounting education programs.

4.3. The principles of allowing flexible access to professional accounting education programs.

4.4. Recognizes that entry requirements may vary by jurisdiction.

4.4.1. (a) different pathways through professional accounting education programs.

4.4.2. (b) different between various jurisdictions in governance and regulatory arrangements.