2026
Exam Dates
7th February 2026
25th April 2026
4th July 2026
5th September 2026
7th November 2026
International Certified public Accountant Criteria
Stage I – Core Competencies
A single unit covering 4 subjects:
- International Auditing
- International Accounting
- Management Accounting
- International Financial Reporting Standards (IFRS)
Exam
A single 150-minute online examination covering all four subjects within the unit.
Exemptions
Exemptions for prior learning are available based on recognised qualifications.
Details and eligibility criteria will be provided through the IAAP Exemptions Framework.
Stage II – Comprehensive Applications
Four subjects examined individually:
- International Tax Management
- Internal Control and Risk Prevention
- Application of Digitalization in Financial Management
- Global Business Rules and Compliance Risks
Exam
Each subject is assessed through an individual 150-minute online examination
(4 separate exams for Phase II).
Exemptions
Exemptions may be granted for equivalent academic or professional qualifications.
All exemptions must meet IAAP assessment standards and documentation requirements.
Stage III – Strategic Vision
Four subjects examined individually:
- Cross-border Investment and Financing Strategies
- Corporate Governance and Strategic Business Analysis
- Strategic Financial Management
- Sustainable Development and ESG Strategy
Exam
Each subject is assessed through an individual 150-minute online examination
(4 separate exams for Phase III).
Exemptions
Exemptions may be considered for relevant prior learning at an equivalent strategic or postgraduate level.
Final approval will follow IAAP’s Exemptions Policy and verification process.




