3. The post-certification public accountancy program established by the Order shall consist of a 12-credit graduate level training program in financial accounting, taxation and assurance, involving a prerequisite of at least 9 credits at the undergraduate level in financial accounting, taxation and assurance.
The program shall be designed to give certified management accountants knowledge of financial accounting, taxation and assurance. The program shall also target the integration of such knowledge to master its interrelations, and the development of the skills needed to practise public accountancy.