3. A person holding a diploma issued by an educational institution outside Québec shall be granted a diploma equivalence if the diploma was issued upon completion of studies equivalent to the university level comprising not less than 90 credits, each credit corresponding to 45 hours of course attendance and personal work. The credits shall be allocated in the following manner:(1) a minimum of 42 credits in auditing, accounting and taxation; and
(2) a minimum of 33 credits, particularly in data processing, finance, economics, human behaviour in industry and business law.