Are you eligible?

Full member of a professional body

You must be a current and fully qualified member holding full membership from one of the bodies below:

• The Association of Chartered Certified Accountants (ACCA)
• The Chinese Institute of Certified Public Accountants (CICPA)
• The Chartered Institute of Public Finance and Accountancy (CIPFA)
• The Hong Kong Institute of Certified Public Accountants (HKICPA)*
• The Institute of Chartered Accountants of Bangladesh (ICAB)
• The Institute of Chartered Accountants (Ghana) (ICAG)
• The Institute of Chartered Accountants of India (ICAI)
• The Institute of Chartered Accountants of Nepal (ICAN - Nepal)
• The Institute of Chartered Accountants of Nigeria (ICAN - Nigeria)
• The Institute of Chartered Accountants of Pakistan (ICAP)
• The Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka)
• The Institute of Certified Public Accountants of Kenya (ICPAK)
• The Institute of Singapore Chartered Accountants (ISCA)
• The Malaysian Institute of Certified Public Accountants (MICPA)
• The Institute of Certified Public Accountants of Greece (SOEL)

* Individuals who joined HKICPA as members from the Association of International Accountants (AIA) before 01 June 2008 are not eligible to apply for Pathways.

Unfortunately, if you are a student or part-qualified member of one of these bodies you are not eligible to apply for Pathways, as you are not a fully-qualified member.

Five years of full membership

You must have at least five years of full membership (completed in full by the relevant submission deadline) of that professional body as a fully-qualified member.

Any time you spent as a student or part-qualified member cannot be counted towards the five year requirement as you would not have been fully qualified during that time.

Membership route

You must have gained membership of your professional body through the normal education and training route (as opposed to through any kind of reciprocal membership agreement or full or advanced credit/ exemption arrangement).

The definition of "normal route" may differ from one body to the other, so please check with yours to see if you meet this criterion.

CPD compliance

As a fully qualified current member, you need to be compliant with the continuing professional development (CPD) requirements of your professional body.

Good disciplinary record

You need to be a member in good standing with a good disciplinary record and no outstanding complaints against you.

Sponsor support

Your application will need to be supported by an eligible sponsor. This must be an individual who holds current membership of a professional body that is a full IFAC member body and who knows you, and who is in good standing, is compliant with the CPD requirements of that body and who has a good disciplinary record with no complaints outstanding against them. For full sponsor requirements, please see sponsor criteria.

Demonstrate your work experience

Complete the Examination of Experience (EoE) in which you reflect on what you've done professionally in the last five years and clearly demonstrate, in writing, your skills in different areas.

Do you meet the criteria?

• Register your interest
• Progess to the next stage

Not eligible?

• See what your options are