Appendix 1: Glossary of terms

Advanced standing

A form of credit for any previous learning.


Physical site of program delivery, operating under the full resolution of the higher education provider's governing body.

Core curriculum

Subjects covering the competence areas required by CPA Australia.

Distance education

Generally a program delivery mode that's heavily based on distance education materials, with minimal or no student contact hours. Some providers may supplement the learning materials with tutorials or workshops.

Higher education program (program)

A bachelor's degree or postgraduate award defined as higher education in the relevant accrediting body in that country.

Higher education provider (provider)

A body that's recognised by the relevant accrediting body in that country and authorised to issue qualifications in the higher education sector. This body may be a university or a self-accrediting or non-self-accrediting institution.


International Education Standards (IES) address the principles of learning and development for professional accountants.


The International Federation of Accountants (IFAC) is the global organisation for accounting professionals dedicated to strengthening the profession in the public interest. IFAC contributes to the development of high-quality standards and guidance and facilitates their adoption.

Schools of Accounting

Accounting programs exist in several different formats, like being run directly by faculties, schools or departments. In the interest of uniformity, all are referred to in these guidelines as 'Schools of Accounting' irrespective of differences that may exist within individual higher education providers' organisational structures.


Specific subject or unit of study within a higher education program.

Twinning program

An arrangement by a higher education provider where students undertake studies with two educational providers, expressly designed to lead to the completion of an agreed higher education award.