This model curriculum is a revision of the curriculum that was developed in 1999 by UNCTAD, together with experts from the Arab Society of Certified Accountants, the Association of Chartered Certified Accountants, the Certified General Accountants of Canada, the European Commission, FIDEF, the Institute of Chartered Accountants of Scotland, the Polish Accounting Standards Board, the International Federation of Accountants, and representatives from academia and international accounting firms acting in their personal capacities (publication reference:UNCTAD/ITE/EDS/9).
The purpose of the detailed curriculum is to describe for the international community the technical subject areas that an individual must master to become a professional accountant.
The detailed curriculum is only one part of a larger exercise to create a benchmark for the qualifications of professional accountants which if followed would enable them to better function in and to better serve the global economy.
The components of such a system include:
- General knowledge and skills
- Professional (technical) education
- Professional examinations
- Practical ex perience
- Continuing professional education
- A certification scheme
