Commonwealth Numbered Regulations Commonwealth Numbered RegulationsFor the purposes of paragraph 186C(2)(e) of the Act, the prescribed qualifications are any of the following:
(a) any of the following awarded by a registered provider (within the meaning of the Education Services for Overseas Students Act 2000 ):
(i) a Certificate IV in Financial Services (Accounting) awarded for study starting between 10 July 2004 and 23 November 2010;
(ii) a Certificate IV in Accounting awarded for study starting between 24 November 2010 and 12 February 2018;
(iii) a Certificate IV in Accounting and Bookkeeping awarded for study starting on or after 13 February 2018;
(b) a degree, diploma or similar qualification for which the following conditions are satisfied:
(i) it is of a level equivalent to or higher than a qualification mentioned in paragraph (a);
(ii) the study for it included the same or similar subject matter as the study for a qualification mentioned in paragraph (a);
(iii) it was awarded by an Australian tertiary education institution;
(c) a degree, diploma or similar qualification awarded by a foreign tertiary education institution and for which the Inspector-General is satisfied the following conditions are satisfied:
(i) it is of a level equivalent to or higher than a qualification mentioned in paragraph (a);
(ii) the study for it included the same or similar subject matter as the study for a qualification mentioned in paragraph (a);
(d) membership of either of the following bodies:
(i) Chartered Accountants Australia and New Zealand;
(ii) CPA Australia Ltd.