This guide is designed to assist all those who are responsible for providing or overseeing formal education or practical experience that forms part of the initial professional development of aspiring professional accountants, or the continuing professional development of professional accountants.
It is particularly relevant to professional accountancy organizations.
It is also intended for policy makers and regulators who determine which organizations are licensed to certify professional account.
World Bank Publications Competency-based accounting education, training, and certification: an implementation guide, paperback/alfred borgonovo
