ENTRANCE QUALIFICATION & EXEMPTION
The Institute has four categories of entry qualification for its examination, namely:
- STPM, OR ITS EQUIVALENT;
- NON-ACCOUNTING DEGREE OR DIPLOMA;
- ACCOUNTING DEGREE OR DIPLOMA; and
- PROFESSIONAL ACCOUNTING QUALIFICATION
1. STPM, OR ITS EQUIVALENT
Applicants with STPM or its equivalent are eligible to sit for the Institute’s examination with the following requirements:
i. Have attained the age of seventeen (17);
ii. Have obtained SPM qualification with credits in English Language and Mathematics and an ordinary pass in Bahasa Malaysia or equivalent; and
iii. Have obtained principal level passes in at least two subjects at STPM examination (excluding Kertas Am/Pengajian Am) or its equivalent.
Applicants with STPM or its equivalent will not be granted any exemption for the examination.
2. NON- ACCOUNTING DEGREE OR DIPLOMA
Applicants with non-Accounting Degree or Diploma will not be granted any exemption for the examination.
(Refer to the list of STPM equivalent and non-accounting qualifications in Appendix 1 in the Student Guide)
3. ACCOUNTING DEGREE OR DIPLOMA
Applicants with Accounting Degree or Diploma may be eligible for exemption at the discretion of the Council.
(Refer Appendix 2 for the list of recognised institutions of higher learning in the Student Guide)
4. PROFESSIONAL ACCOUNTING QUALIFICATION
Full members of Accountancy Bodies may be eligible for subject exemptions at the discretion of the Council.
(Refer Appendix 3 for the list of recognised Professional Accountancy Bodies in the Student Guide)
NOTE: THE LIST IN THE APPENDICES IS NOT EXHAUSTIVE.
The Institute grants subject(s) exemptions based on the level of the qualifications attained and the relevance of the course content as determined by the Council. For non-accounting Bachelor Degree/Diploma from both local and overseas institution of higher learning, subject exemption will be granted if the subject has been covered in the Bachelor Degree/Diploma program for at least 2 semesters or one academic year.
The Council may at its discretion grant additional exemption to the Institute’s examination to registered students who have obtained relevant additional qualification, ability or experience by producing evidence to the satisfaction of the committee.