External authorized supervisor scheme

It is the student's responsibility to attain the appropriate type and level of practical experience to the prescribed standards for membership admission.  Such experience should be acquired under the supervision of an Authorized Employer/Authorized Supervisor registered with the Institute. 


If the student's current employer/supervisor is not an existing Authorized Employer/Authorized Supervisor, the student should urge his/her current employer/supervisor who is eligible for registration to apply to register as an Authorized Employer/Authorized Supervisor as soon as possible.


As a last resort, if the registered student’s current employer cannot register as an Authorized Employer and there is no one within his/her organization who is eligible to register as an Authorized Supervisor, but the student is engaged in accounting related duties, he/she may apply to the Institute for the assignment of an External Authorized Supervisor such that his/her working experience would still be regarded as having acquired under an Authorized Supervisor. 


Applications will be considered by the Institute on an individual merit basis provided that the following basic assignment requirements are met:

  • he/she is a registered student of the Institute who is not under the employ of an Authorized Employer or under the supervision of an Authorized Supervisor (and they are not eligible to apply to register as an Authorized Employer/Authorized Supervisor) and will complete the Institute’s QP in full for membership admission purposes;
  • he/she is working full-time and his/her job is accounting-related;
  • his/her application is supported by his/her employing organization; and
  • he/she has a supervisor within organization who is able to provide training and guidance to him/her.

Registered students in need of an external authorized supervisor may complete and return the application form to the Institute.