The New Zealand Institute of Chartered Accountants and The U.S. International Qualifications Appraisal Board

The Parties agree that New Zealand CAs who hold a baccalaureate degree with an approved major in accounting or a baccalaureate non-accounting degree with completion of approved courses, either qualification having been obtained at an institution accredited by the NZICA and including four years of study, plus completion of the Professional Competence Program shall be considered to have satisfied an education requirement equivalent to the 150-hour education requirement as defined in the Uniform Accountancy Act, Article 5, Rules 5-1 and 5-2, Fifth Edition.

The Parties further agree that CPAs who have successfully completed a baccalaureate degree at an accredited institution combined with a concentration in accounting or a 150-hour educational requirement as defined by the current Uniform Accountancy Act be considered to have satisfied the educational requirements for full reciprocity in New Zealand.

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