Qualification Assessment Criteria

Understand the qualification assessment criteria for skills assessment

In Brief

  • Learn more about all mandatory competency areas relevant to the Accountant (General) occupation
  • Learn more about how CA ANZ assess qualifications
  • Check if your qualification is listed on CA ANZ accredited tertiary course (ATC)
  • Check if your accounting body has a reciprocal agreement with CA ANZ

You must hold:

  • A qualification assessed by CA ANZ as equivalent to at least a New Zealand Bachelor Degree (NZQF level 7 or higher) with coverage of mandatory competency areas.

Competency Areas

To meet the educational standard requirement, your qualification will need to cover all mandatory competency areas as listed below:

Accountant (General) 221111
Mandatory Optional
Accounting Systems and Processes

Financial Accounting and Reporting

Management Accounting

Finance and Financial Management

Business Law


Quantitative Methods
Audit and Assurance

Taxation Law

If you have completed a New Zealand degree, you can use our accredited tertiary courses lists (ATC) in the Related Downloads section below to ensure you have completed all of the mandatory competency areas for your skills assessment.

Overseas qualifications

To assess the general education level of overseas tertiary qualifications, Chartered Accountants Australia and New Zealand follows the guidelines of the New Zealand Qualifications Authority

When it has been established that your qualifications are comparable to at least a New Zealand Bachelor Degree (NZQF level 7 or higher), we will then examine the individual subjects to determine if they cover the required competency areas.

You may need an International Qualification Assessment (IQA) from the New Zealand Qualifications Authority stating the comparable NZQF qualification. If you are unsure about which visa you are applying for, or whether you need an IQA for your immigration application, contact New Zealand Immigration.

Global Accounting Alliance (GAA) members

As part of the Global Accounting Alliance (GAA) we have reciprocal agreements with the following overseas accounting bodies:

  • American Institute of Certified Public Accountants (AICPA)
  • Chartered Accountants Ireland (CAI)
  • Chartered Professional Accountants Canada (CPAC) - Reciprocity applies to CPA, CA, CMA and CGA members 
  • Hong Kong Institute of Certified Public Accountants (HKICPA)
  • Institute of Chartered Accountants Scotland (ICAS)
  • Institute of Chartered Accountants England and Wales (ICAEW)
  • South African Institute of Chartered Accountants (SAICA)

Current members in good standing of one of the above professional bodies will, in general, satisfy the qualification requirements for migration purposes.

Other recognised overseas accounting bodies

Full membership of the following overseas accounting bodies is, in general, assessed as comparable to the level of a New Zealand Bachelor degree:

  • Institute of Chartered Accountants of India (ICA India) – Recognition Policy for ICA India members
  • The Malaysian Institute of Certified Public Accountants – Recognition Policy for MICPA members
  • Association of Chartered Certified Accountants (ACCA, UK);
  • Chartered Institute of Management Accountants (CIMA, UK);
  • Chartered Accountants Sri Lanka (CA Sri Lanka)
  • Institute of Chartered Accountants of Nepal (ICAN)
  • Institute of Chartered Accountants of Pakistan (ICAP)
  • The Institute of Chartered Accountants of Zimbabwe (ICAZ);

If you are not a full member of the above bodies, you are required to have tertiary qualifications, which can be assessed as comparable to at least the level of a New Zealand Bachelor Degree, in order to be eligible to apply.


The content on this website is provided for general information purposes and may not take into account detail that could be significant in your particular context. The website and its content is not a substitute for reading and understanding (as applicable) the Chartered Accountants ANZ’s Member Handbook, constitutional documents, legislation, regulations, professional guidelines or other applicable laws, or where necessary, obtaining specific advice regarding a specific issue or consulting with New Zealand Immigration and obtaining independent legal advice regarding migration.

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