To be considered suitable for any of the occupations assessed by the Institute for the purpose of migration, applicants must hold formal qualifications assessed as at least comparable to the level of an Australian Bachelors degree, and have adequate coverage of core knowledge areas required for the occupation. 
 
Accounting qualifications recognised by the Institute are:

• Graduates with a Bachelor degree in accounting/business/commerce or economics from a recognised Australian University.  
   
  Suitable applicants for migration purposes are required to have adequate coverage in at least 9 of the 12 core knowledge areas. These are: Accounting Systems and Processes; Corporate Accounting and Reporting; Accounting Theory (Professional and Regulatory Processes); Cost and Management Accounting; Corporate Finance; Auditing and Assurance; Introduction to Law and Commercial Law; Australian Corporations Law; Australian Taxation Law; Information Systems Design and Development; Economics (micro and macro) and Quantitative Methods. In some knowledge areas more than one semester subject is needed to achieve adequate coverage and depth of knowledge in the area.  
   
  
• Members of recognised overseas accounting bodies - current members of these professional bodies will, in general, be assessed as suitable for migration purposes. 
   
  
• Current members of partially recognised overseas accounting bodies will, in general, be assessed as suitable for migration purposes. 
   
  The entry route for membership of the Institute of Chartered Accountants (the Institute) for members of overseas accounting bodies which are not fully recognised by the Institute, is through the Chartered Accountants Program. Applicants in this category must have an individual assessment completed before they can enrol in the Chartered Accountants Program. 
   
  In general members of the following overseas accounting bodies satisfy the educational requirements for entry to the Chartered Accountants Program provided they complete subjects specified by the Institute at an approved Australian tertiary institution. The minimum subjects required are Australian Taxation Law and Australian Company Law, however it is important to have an assessment completed so that the specific subjects required can be advised.  
   
  The partially recognised overseas accounting bodies are: 
  
  • Current members of The Association of Chartered Certified Accountants (ACCA, UK) 
    
  • Current members of The Chartered Institute of Management Accountants (CIMA, UK)**refer note 
    
  • Current members of The Chartered Institute of Public Finance & Accountancy (CIPFA,UK) 
    
  • Current members of The Institute of Chartered Accountants of India 
    
  • Current members of The Institute of Chartered Accountants of Zimbabwe (membership obtained before January 1996)
   
   
  Please read frequently asked questions, if you are a member of a professional accounting body not listed above. 
   
  Here is a list of Institute accredited bridging subjects. You should contact the universities directly to enquire about fees and course timetables. Remember, the number of subjects required will be determined by your assessment. 
   
  Please note that student members of these bodies without a recognised Bachelor degree should only apply when they have become a full member.  
   
  
• Tertiary accounting qualifications obtained overseas - all tertiary qualifications obtained overseas are assessed individually, and the outcome of the assessment will depend on the level of the qualification as well as the coverage and content of subjects studied.