All entry requirements for Accountancy (Top-up) MSc

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September 2026

Country	Qualification	Entry requirements
Afghanistan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Albania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Algeria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Andorra	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Angola	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Anguilla	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Antigua and Barbuda	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Argentina	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Armenia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Australia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Austria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bahrain	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bangladesh	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Barbados	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Belarus	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Belgium	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Belize	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Benin	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bermuda	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bhutan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bolivia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bosnia and Herzegovina	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Botswana	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Brazil	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
British Indian Ocean Territory	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
British Virgin Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Brunei	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bulgaria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Burkina Faso	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Burundi	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cambodia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cameroon	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Canada	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cape Verde	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cayman Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Central African Republic	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Chad	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Chile	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
China	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Colombia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Comoros	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Congo	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Congo (Democratic Republic)	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Costa Rica	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Croatia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cuba	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cyprus	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Czechia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Denmark	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Djibouti	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Dominica	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Dominican Republic	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
East Timor	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ecuador	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Egypt	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
El Salvador	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Equatorial Guinea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Eritrea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Estonia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Eswatini	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ethiopia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Falkland Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Federated States of Micronesia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Fiji	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Finland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
France	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Gabon	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Georgia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Germany	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ghana	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Gibraltar	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Greece	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Grenada	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guatemala	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guernsey	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guinea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guinea-Bissau	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guyana	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Haiti	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Honduras	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Hong Kong, SAR of China	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Hungary	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Iceland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
India	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Indonesia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Iran	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Iraq	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ireland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Isle of Man	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Israel	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Italy	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ivory Coast	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Jamaica	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Japan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Jersey	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Jordan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Kenya	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Kiribati	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Kosovo	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Kuwait	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Laos	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Latvia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Lebanon	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Lesotho	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Liberia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Libya	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Liechtenstein	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Lithuania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Luxembourg	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Macau, SAR of China	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Madagascar	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Malawi	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Malaysia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Maldives	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mali	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Malta	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Marshall Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mauritania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mauritius	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mexico	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Moldova	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Monaco	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mongolia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Montenegro	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Montserrat	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Morocco	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mozambique	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Myanmar (Burma)	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Namibia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Nauru	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Nepal	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Netherlands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
New Zealand	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Nicaragua	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Niger	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Nigeria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
North Korea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
North Macedonia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Norway	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Oman	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Pakistan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Palau	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Palestine	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Panama	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Papua New Guinea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Paraguay	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Peru	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Philippines	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Pitcairn, Henderson, Ducie and Oeno Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Poland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Portugal	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Qatar	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Romania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Russia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Rwanda	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Samoa	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
San Marino	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sao Tome and Principe	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Saudi Arabia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Senegal	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Serbia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Seychelles	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sierra Leone	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Singapore	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Slovakia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Slovenia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Solomon Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Somalia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
South Africa	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
South Georgia and South Sandwich Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
South Korea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
South Sudan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Spain	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sri Lanka	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
St Helena, Ascension and Tristan da Cunha	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
St Kitts and Nevis	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
St Lucia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
St Vincent	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sudan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Suriname	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sweden	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Switzerland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Syria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Taiwan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Tanzania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Thailand	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
The Bahamas	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
The Gambia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Togo	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Tonga	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Trinidad and Tobago	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Tunisia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Turkey	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Turks and Caicos Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Tuvalu	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Uganda	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ukraine	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
United Arab Emirates	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
United Kingdom	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
United States	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Uruguay	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Vanuatu	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Vatican City	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Venezuela	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Vietnam	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Yemen	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Zambia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Zimbabwe	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.

January 2027

Country	Qualification	Entry requirements
Afghanistan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Albania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Algeria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Andorra	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Angola	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Anguilla	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Antigua and Barbuda	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Argentina	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Armenia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Australia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Austria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bahrain	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bangladesh	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Barbados	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Belarus	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Belgium	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Belize	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Benin	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bermuda	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bhutan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bolivia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bosnia and Herzegovina	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Botswana	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Brazil	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
British Indian Ocean Territory	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
British Virgin Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Brunei	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Bulgaria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Burkina Faso	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Burundi	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cambodia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cameroon	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Canada	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cape Verde	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cayman Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Central African Republic	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Chad	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Chile	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
China	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Colombia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Comoros	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Congo	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Congo (Democratic Republic)	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Costa Rica	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Croatia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cuba	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Cyprus	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Czechia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Denmark	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Djibouti	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Dominica	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Dominican Republic	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
East Timor	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ecuador	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Egypt	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
El Salvador	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Equatorial Guinea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Eritrea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Estonia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Eswatini	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ethiopia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Falkland Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Federated States of Micronesia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Fiji	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Finland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
France	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Gabon	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Georgia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Germany	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ghana	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Gibraltar	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Greece	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Grenada	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guatemala	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guernsey	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guinea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guinea-Bissau	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Guyana	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Haiti	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Honduras	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Hong Kong, SAR of China	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Hungary	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Iceland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
India	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Indonesia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Iran	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Iraq	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ireland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Isle of Man	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Israel	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Italy	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ivory Coast	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Jamaica	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Japan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Jersey	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Jordan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Kenya	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Kiribati	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Kosovo	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Kuwait	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Laos	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Latvia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Lebanon	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Lesotho	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Liberia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Libya	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Liechtenstein	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Lithuania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Luxembourg	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Macau, SAR of China	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Madagascar	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Malawi	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Malaysia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Maldives	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mali	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Malta	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Marshall Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mauritania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mauritius	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mexico	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Moldova	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Monaco	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mongolia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Montenegro	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Montserrat	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Morocco	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Mozambique	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Myanmar (Burma)	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Namibia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Nauru	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Nepal	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Netherlands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
New Zealand	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Nicaragua	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Niger	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Nigeria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
North Korea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
North Macedonia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Norway	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Oman	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Pakistan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Palau	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Palestine	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Panama	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Papua New Guinea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Paraguay	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Peru	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Philippines	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Pitcairn, Henderson, Ducie and Oeno Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Poland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Portugal	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Qatar	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Romania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Russia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Rwanda	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Samoa	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
San Marino	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sao Tome and Principe	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Saudi Arabia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Senegal	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Serbia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Seychelles	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sierra Leone	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Singapore	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Slovakia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Slovenia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Solomon Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Somalia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
South Africa	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
South Georgia and South Sandwich Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
South Korea	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
South Sudan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Spain	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sri Lanka	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
St Helena, Ascension and Tristan da Cunha	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
St Kitts and Nevis	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
St Lucia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
St Vincent	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sudan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Suriname	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Sweden	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Switzerland	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Syria	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Taiwan	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Tanzania	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Thailand	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
The Bahamas	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
The Gambia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Togo	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Tonga	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Trinidad and Tobago	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Tunisia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Turkey	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Turks and Caicos Islands	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Tuvalu	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Uganda	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Ukraine	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
United Arab Emirates	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
United Kingdom	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
United States	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Uruguay	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Vanuatu	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Vatican City	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Venezuela	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Vietnam	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Yemen	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Zambia	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.
Zimbabwe	Professional qualification	Full professional exam qualification from a recognised professional accountancy body: ACCA, ICAS, ICAI, ICAEW, CIPFA and CIMA or other IFAC member body assessed as equivalent by the Programme Director.