IPA Skills Assessment Guide 2026: Accounting Migration Australia

If you’re a qualified accountant planning to migrate to Australia or establish your accounting career here, the Institute of Public Accountants (IPA) is one of three recognized assessing authorities for accounting occupations. A positive IPA Skills Assessment verifies your qualifications and professional competencies meet Australian accounting standards—an essential step for skilled migration and professional recognition.

This comprehensive guide covers everything about IPA skills assessment in 2026, including eligibility requirements, assessment criteria, application process, costs, processing times, and strategies to maximize your success.

What Is IPA?

The Institute of Public Accountants (IPA) is one of Australia’s oldest professional accounting bodies, established in 1923. Since 2002, IPA has been a government-designated assessing authority for accountants seeking skilled migration to Australia.

Key Roles:

• Assesses accounting qualifications for migration purposes
• Provides professional membership for accountants
• Sets professional standards for public accountants
• Offers continuing professional development (CPD)
• Represents over 40,000 members and students globally

Professional Status:

• Full member of International Federation of Accountants (IFAC)
• Member of Confederation of Asian and Pacific Accountants (CAPA)
• Member of Asia Oceania Tax Consultants’ Association (AOTCA)
• Gazetted as authorized assessing authority since 2002

Official Website: publicaccountants.org.au

Understanding your ANZSCO code is crucial before starting any skills assessment, as it determines your occupation category and visa eligibility.

IPA vs CPA vs CA ANZ: Which Should You Choose?

Australia has three recognized accounting assessment bodies. Each offers different advantages:

Important: All three bodies assess for the same ANZSCO occupation codes. Your choice doesn’t affect your visa eligibility—only your assessment experience and potential professional membership pathway.

Who Needs an IPA Skills Assessment?

You need an IPA skills assessment if you’re an accountant planning to:

For Migration:

• Apply for 189 Skilled Independent visa
• Seek 190 Skilled Nominated visa with state sponsorship
• Apply for 491 Skilled Work Regional visa
• Obtain employer sponsorship via 482 or 186 ENS
• Apply for regional employer sponsorship through 494 visa

For Professional Recognition:

• Demonstrate qualification equivalency to Australian employers
• Pursue IPA professional membership
• Work in accounting, finance, audit, or taxation roles

Accounting Occupations Assessed by IPA

IPA assesses six accounting-related ANZSCO occupations on the Medium and Long-term Strategic Skills List (MLTSSL):

1. Accountant (General) – 221111

Most Common Assessment

General accountants handle financial record-keeping, preparation of financial statements, budgeting, and financial management for organizations.

Typical Roles:

• Financial accountant
• General accountant
• Public accountant
• Cost accountant

Key Responsibilities:

• Prepare financial statements and reports
• Manage accounts payable and receivable
• Conduct financial analysis
• Ensure compliance with accounting standards
• Provide financial advice to management

2. Management Accountant – 221112

Management accountants focus on internal financial reporting, budgeting, forecasting, and strategic business advice.

Typical Roles:

• Management accountant
• Cost accountant
• Budget analyst
• Financial analyst

Key Responsibilities:

• Prepare management reports and analysis
• Develop budgets and forecasts
• Conduct variance analysis
• Support strategic decision-making
• Cost management and control

3. Taxation Accountant – 221113

Taxation accountants specialize in tax planning, compliance, and advisory services for individuals and businesses.

Typical Roles:

• Tax accountant
• Tax consultant
• Tax advisor
• Tax agent

Key Responsibilities:

• Prepare tax returns
• Provide tax planning advice
• Ensure tax compliance
• Handle tax audits and disputes
• Advise on tax-efficient structures

4. External Auditor – 221213

External auditors provide independent assurance on financial statements and internal controls.

Typical Roles:

• External auditor
• Financial auditor
• Assurance consultant
• Audit senior

Key Responsibilities:

• Audit financial statements
• Assess internal controls
• Issue audit opinions
• Ensure compliance with standards
• Identify financial risks

5. Finance Manager – 132211

Finance managers oversee financial operations, strategy, and reporting for organizations.

Typical Roles:

• Finance manager
• Financial controller
• Chief financial officer (CFO)
• Treasury manager

Key Responsibilities:

• Manage financial operations
• Oversee financial reporting
• Develop financial strategies
• Manage cash flow and treasury
• Lead finance teams

IPA assesses five accounting-related ANZSCO occupations on the MLTSSL:

1. Accountant (General) – 221111
   The most common assessment for financial accountants, public accountants, and cost accountants.
2. Management Accountant – 221112
   Focuses on internal reporting, budgeting, and strategic business advice.
3. Taxation Accountant – 221113
   Specialises in tax planning, compliance, and and advisory services.
4. External Auditor – 221213
   Provides independent assurance on financial statements.
5. Finance Manager – 132211
   Oversees financial operations, strategy, and reporting

Check which occupation list your accounting occupation appears on to determine your visa options.

IPA Assessment Requirements: Three Critical Criteria

IPA assesses applications based on three mandatory criteria. ALL three must be met for a positive outcome.

Criterion 1: Degree Equivalency

Requirement: You must hold a qualification equivalent to at least an Australian Bachelor’s degree in accounting or a closely related field.

Acceptable Qualifications:

• Bachelor of Commerce (Accounting)
• Bachelor of Business (Accounting)
• Bachelor of Accounting
• Master of Professional Accounting
• Master of Commerce (Accounting)
• MBA with accounting specialization

Equivalent Qualification Standards:

• Minimum 3 years full-time study (Bachelor level)
• Minimum 1-2 years full-time study (Master level after Bachelor in related field)
• From recognized university
• Comparable academic rigor to Australian standards

Related Fields May Qualify: If your degree is in finance, business, or commerce with substantial accounting content, you may still qualify if you meet the core knowledge requirements.

Not Acceptable:

• Diplomas or advanced diplomas (below Bachelor level)
• Degrees in unrelated fields without accounting subjects
• Professional certifications alone (without degree)

Criterion 2: Core Knowledge Areas (Competency Requirements)

Requirement: Your qualification must cover at least 7 of the 9 core accounting knowledge areas.

IPA’s 8 Core Knowledge Areas
Your qualification must cover at least 7 of these 8 mandatory areas:

• Basic Accounting
• Cost & Management Accounting
• Financial Accounting & Reporting
• Financial Management
• Business Law (including Corporate Law)
• Statistics
• Tax Law
• Auditing & Assurance​

How Coverage Is Assessed:

IPA reviews your academic transcripts and course outlines to determine if subjects sufficiently cover each knowledge area.

Coverage Levels:

• Full Coverage: Dedicated subject covering the area (e.g., “Financial Accounting 1 & 2”)
• Partial Coverage: Multiple subjects collectively covering the area
• No Coverage: Knowledge area not addressed in curriculum

Minimum Requirement: At least 7 areas with adequate coverage.

Evidence Required:

• Academic transcripts showing all subjects
• Course outlines (syllabi) detailing topics covered
• Subject descriptions from university handbook

Common Issue: Many overseas qualifications lack sufficient coverage in Australian taxation, business law, or auditing. Check your qualification carefully against the 9 areas.

Criterion 3: English Language Proficiency

Requirement: You must demonstrate Proficient English through an acceptable test or exemption to receive a positive skills assessment from the IPA.

Accepted English Tests (Updated for 2026)

Following the changes on August 7, 2025, the IPA and the Department of Home Affairs no longer accept a flat “65” for PTE. You must hit specific scores in each of the four components.

Note for High-Point Applicants: While the above scores are the minimum for a positive IPA skills assessment, scoring Superior English (PTE: 69L, 70R, 85W, 88S) will grant you 20 points toward your 189, 190, or 491 visa.

Test Validity: Results must be less than 3 years old at the time of your application.

English Exemptions

You may be exempt from providing a test result if you:

• Completed at least 2 years of full-time study (Bachelor or higher) in English at a university in Australia, UK, USA, Canada, New Zealand, or Ireland.
• Completed the Accounting Professional Year Program (Note: As this program closed in May 2026, this only applies if you completed it before the closure date).

Evidence for Exemption:

• Academic transcripts showing study in English.
• Graduation certificate from an eligible English-speaking country.
• Confirmation letter from the university.
• Accounting PYP completion certificate (if applicable).

Important: Even if you are a native English speaker, you still need test results or evidence of exemption unless you studied in one of the specific countries mentioned above.

For test preparation strategies, visit PTEClasses.com to improve your English scores.

IPA Assessment Types

IPA offers different assessment types depending on your situation and goals.

1. Qualification Skills Assessment (Migration)

Purpose: Assess your accounting qualification for skilled migration visa purposes only.

Includes:

• Degree equivalency assessment
• Core knowledge area assessment
• English proficiency verification

Does NOT Include:

• Work experience assessment
• Skilled employment points

Processing Time: 4-6 weeks

Fee: Approximately AUD $595 (check current fees on IPA website)

Validity: 3 years for migration purposes

Outcome: Suitable/Not Suitable for nominated occupation

Best For:

• Applicants with accounting degrees but little work experience
• Recent graduates
• Those not claiming work experience points

2. Full Skills Assessment (Qualification + Skilled Employment)

Purpose: Assess both qualification AND work experience for claiming additional points in points-tested visas.

Includes:

• Degree equivalency assessment
• Core knowledge area assessment
• English proficiency verification
• Work experience assessment (post-qualification accounting employment)

Work Experience Requirements:

• Minimum 12 months post-qualification
• Must be in accounting role requiring accounting qualification
• Full-time or full-time equivalent
• Within past 10 years
• Australian experience: 1+ years
• Overseas experience: 3+ years minimum

Processing Time: 4-6 weeks

Fee: Higher than qualification-only assessment

Validity: 3 years

Points Value:

• Australian experience: 5-20 points depending on years
• Overseas experience: 5-15 points depending on years

Calculate how work experience affects your points: Australia PR Points Calculator

For complete information on points calculation, read our guide: How Australia PR Points Are Calculated

Best For:

• Experienced accountants with 3+ years post-qualification work
• Those seeking to maximize points for 189 visa
• Applicants with substantial Australian accounting experience

3. Fast-Track Assessment (Urgent Cases)

Purpose: Expedited assessment for urgent migration timelines.

Processing Time: 10 business days

Fee: Additional AUD $200 on top of standard fee

Available For: Both qualification and skilled employment assessments

When to Use:

• Urgent visa invitation deadlines
• Employer-sponsored visa timelines
• State nomination ROI deadlines
• Time-critical situations

Note: Fast-track does not compromise assessment criteria—it only speeds up processing. Incomplete applications still face delays.

Required Documents Checklist

For All Applicants:

Identity Documents:

• Passport identity page (color scan)
• National ID card (if applicable)
• Evidence of name change (marriage certificate, deed poll) if name differs on documents

Educational Documents:

• Degree certificate (Bachelor and/or Master)
• Full academic transcripts showing all subjects, grades, credit hours
• Course outlines/syllabi for ALL subjects studied
• University handbook or course descriptions

English Proficiency:

• Official test results (IELTS/PTE/TOEFL TRF), OR
• Evidence of exemption (transcripts from Australian/UK/US/Canadian/NZ/Irish university showing 2+ years study)

Additional for Skilled Employment Assessment:

Employment Evidence:

• Employment contracts for each position
• Reference letters on company letterhead
• Payslips covering employment period
• Bank statements showing salary deposits
• Tax returns or employment verification
• Position descriptions showing accounting duties
• Organizational chart showing your role

Reference Letter Requirements: Must include:

• Company letterhead with contact details
• Your position title and employment dates
• Detailed description of accounting duties
• Confirmation qualification was required
• Supervisor name, position, signature
• Company stamp (if applicable)

Document Quality Standards:

For Online Applications:

• High-quality color scans (minimum 300 DPI)
• Clear and readable text
• All pages of multi-page documents
• PDF format preferred

Certifications:

• If applying online: uncertified copies acceptable
• If applying by post: certified copies required

Translations: All non-English documents must be translated by:

• In Australia: NAATI-certified translator
• Overseas: Qualified translator with official stamp, letterhead, credentials

IPA Assessment Fees (2026)

Fees are approximate and subject to change. Check the IPA official website for current fees.

Payment Methods: Credit/debit card (online), bank transfer

Refund Policy: Generally non-refundable once assessment begins

GST: Fees include GST where applicable

IPA Migration Assessment Processing Times (2026)

Processing Starts When: Application is complete with all required documents.

Common Delays:

• Missing course outlines or transcripts
• Unclear employment documentation
• Requests for additional information
• High application volumes

How to Apply: Step-by-Step Process

Step 1: Determine Your Occupation

Identify which of the 6 ANZSCO accounting occupations best matches your qualifications and experience:

• 221111 Accountant (General)
• 221112 Management Accountant
• 221113 Taxation Accountant
• 221213 External Auditor
• 132211 Finance Manager

Review ANZSCO Code Guide for detailed occupation descriptions.

Step 2: Check Your Eligibility

Review the three assessment criteria:

1. Bachelor degree or higher in accounting/related field
2. Coverage of at least 7 of 9 core knowledge areas
3. English proficiency (IELTS 7.0 all bands or equivalent)

Step 3: Gather Required Documents

Collect all documents from the checklist:

• Identity documents
• Degree certificates and transcripts
• Course outlines for all subjects
• English test results or exemption evidence
• Employment documents (if applying for skilled employment assessment)

Step 4: Arrange Translations

If documents are not in English:

• Australia: Use NAATI-certified translator
• Overseas: Use qualified translator with credentials

Step 5: Access IPA Application Portal

1. Visit IPA Migration Assessments
2. Create account or log in
3. Select appropriate assessment type

Step 6: Complete Online Application

1. Fill out all sections carefully
2. Select nominated occupation
3. Answer eligibility questions
4. Upload all required documents
5. Review application thoroughly

Step 7: Pay Assessment Fee

1. Submit payment via credit/debit card
2. Ensure sufficient funds
3. Save payment confirmation

Step 8: Submit Application

1. Final review of all information
2. Submit application
3. Receive confirmation email with reference number

Step 9: Monitor Application Status

1. Check email regularly for updates
2. Respond promptly to any requests for additional information
3. Log into portal to track progress

Step 10: Receive Outcome

IPA will email you the assessment outcome letter.

Contact for Queries: IPA Migration Assessments Contact

Assessment Outcomes Explained

Positive Outcome: “Suitable”

What You Receive:

• Outcome letter stating your qualification is suitable for nominated occupation
• Letter confirms qualification comparable to Australian Bachelor/Master degree
• States which occupation(s) you’re assessed as suitable for
• Confirms English proficiency met
• Lists employment periods assessed (if skilled employment assessed)

Validity: 3 years from issue date

Points Value:

• Bachelor/Master degree: 15 points
• Doctorate: 20 points (requires separate doctoral assessment)
• Work experience: 5-20 points depending on years assessed

Next Steps:

1. Lodge Expression of Interest (EOI) in SkillSelect
2. Calculate total points: Points Calculator
3. Research state nomination options: Victoria State Nomination
4. Prepare visa application documents
5. Consider IPA professional membership if desired

Negative Outcome: “Not Suitable”

Common Reasons for Refusal:

1. Insufficient core knowledge coverage (less than 7 of 9 areas)
2. Degree not equivalent to Australian Bachelor standard
3. English proficiency not met (below required scores)
4. Work experience doesn’t meet criteria (if claiming skilled employment)
5. Incomplete application or missing critical documents

Your Options:

Option 1: Request Review

• If you believe assessment was incorrect
• Must request within specified timeframe
• Additional fee applies
• Provide explanation and any additional evidence

Option 2: Complete Bridging Course

• If missing knowledge areas, complete Australian bridging subjects
• Many universities offer bridging courses covering specific areas
• Reapply after completing additional study

Option 3: Apply via Different Authority

• Try CPA Australia or CA ANZ if IPA assessment unsuccessful
• Different bodies may assess slightly differently
• Note: All three assess for same ANZSCO codes

Option 4: Improve English and Reapply

• Retake English test and achieve required scores
• Enroll in English preparation course
• Check PTEClasses.com for test strategies

Option 5: Complete Australian Qualification

• Enroll in Australian Master of Professional Accounting
• Guaranteed to meet IPA requirements
• May receive credit for previous study (Recognition of Prior Learning)

Maximizing Your Success

Before Applying:

1. Self-Assess Core Knowledge Areas

Create a spreadsheet mapping your subjects to the 9 core areas:

• Review each subject’s course outline
• Identify which knowledge areas it covers
• Ensure at least 7 areas have adequate coverage
• Identify gaps before applying

2. Obtain Detailed Course Outlines

Contact your university to request:

• Official course outlines/syllabi for ALL subjects
• Learning objectives for each subject
• Topic lists and content covered
• Assessment methods

Some universities charge fees for historical course outlines. Budget for this.

3. Prepare English Results Early

IELTS 7.0 in all bands is challenging. Start preparing early:

• Book test 3-4 months before application deadline
• Consider preparation course if needed
• Allow time for re-tests if necessary
• Alternative: Try PTE Academic which some find easier

4. Verify Employment Documentation

If claiming skilled employment:

• Contact former employers early for reference letters
• Ensure letters include all required information
• Gather payslips, contracts, tax documents
• Verify employment dates are accurate

5. Check Document Translation Requirements

• Identify which documents need translation
• Budget for translation costs
• Allow 2-4 weeks for translation completion
• Verify translator credentials

During Assessment:

Respond Quickly to Requests

If IPA requests additional information:

• Respond within stated deadline
• Provide exactly what’s requested
• Include clear explanations
• Don’t provide unnecessary documents

Check Email Regularly

IPA communicates via email:

• Check inbox and spam daily
• Respond promptly to all communications
• Save all correspondence

Don’t Contact Repeatedly

Frequent status inquiries delay processing. Be patient unless deadline is critical.

After Positive Assessment: Your Migration Pathway

For Points-Tested Visas (189, 190, 491):

Step 1: Calculate Your Points

Use our Points Calculator to determine your total score.

Typical Accountant Point Breakdown:

• Age (25-32): 30 points
• Bachelor degree: 15 points
• English (Proficient): 10 points
• Work experience (3 years): 5 points
• Total: 60 points (need 65 minimum)

Ways to Boost Points:

• Improve English to Superior (IELTS 8.0): +10 points = 70 total
• Gain more work experience (8 years): +15 points = 75 total
• Get state nomination: +5 points (190) or +15 points (491)
• Partner skills: +5 to +10 points
• Complete Australian study: +5 points

Read our detailed guide: Age and Points to understand timing strategies.

Step 2: Lodge Expression of Interest (EOI)

Submit EOI in SkillSelect for:

• 189 Skilled Independent (minimum 65 points, competitive at 85+)
• 190 Skilled Nominated (with state nomination)
• 491 Skilled Work Regional (regional nomination)

Step 3: Apply for State Nomination (if needed)

Research state priorities:

• Each state has different occupation priorities
• Some require job offers or registration
• Victoria State Nomination Guide

Step 4: Wait for Invitation

Invitation rounds occur regularly:

• Higher points receive invitations faster
• Accountant occupation usually competitive
• May wait several months depending on points

Step 5: Lodge Full Visa Application

After invitation:

• 60 days to lodge full application
• Provide police certificates, health checks
• Submit additional documents
• Pay visa application charges

For Employer-Sponsored Visas (482, 186, 494):

Step 1: Secure Job Offer

Find Australian employer willing to sponsor:

• Accounting firms
• Corporate finance departments
• Government agencies
• Public practice

Step 2: Employer Obtains Approval

Your employer must:

• Become approved Standard Business Sponsor
• Meet sponsorship obligations
• Conduct labour market testing (if required)

Step 3: Apply for Visa

Choose pathway:

• 482 Skills in Demand (2-4 years temporary)
• 186 ENS Direct Entry (immediate PR)
• 494 Regional (5 years, regional)

Compare strategies: Employer Sponsorship vs Points-Tested

Common Mistakes to Avoid

Mistake 1: Not Checking Core Knowledge Coverage

Many applicants assume their degree covers all required areas without verifying. Check carefully against the 9 areas before applying.

Mistake 2: Insufficient Course Outline Detail

Generic subject descriptions aren’t enough. IPA needs detailed course outlines showing topics covered, learning objectives, and content depth.

Mistake 3: Applying with Below-Standard English

IELTS 7.0 in all bands is strict. Don’t apply with lower scores hoping IPA will accept them. They won’t.

Mistake 4: Claiming Work Experience Without Proper Evidence

Employment claims need comprehensive documentation. Reference letters alone aren’t sufficient—provide contracts, payslips, tax documents.

Mistake 5: Using Unqualified Translators

Poor translations lead to assessment delays or refusals. Use NAATI translators (Australia) or qualified translators with official credentials (overseas).

Mistake 6: Applying for Wrong Occupation

Choose the occupation that best matches your actual qualifications and experience. Finance managers need management experience, not just accounting degree.

Mistake 7: Not Budgeting for Full Process

Skills assessment is just one cost. Budget for:

• IPA assessment: ~$595 – 895
• English tests: $350-$400 each
• Translations: $50-$150 per page
• Skills assessment renewals
• Visa application charges: $4,910+
• Migration agent fees (if used)

Accounting Professional Year Program (PYP) – Important Update

Program Discontinued: The Accounting Professional Year Program ended May 1, 2026.

Impact:

• No new enrolments accepted
• If you completed PYP before May 2026: Still valid for English exemption
• Cannot claim PYP 5 points anymore (program closed)
• No longer available as pathway to boost points

Alternatives for Points:

• Improve English to Superior (20 points)
• Gain Australian work experience
• Complete NAATI CCL (5 points for community language)
• Pursue state nomination (5-15 bonus points)

Why Choose Think Higher Consultants?

Think Higher Consultants specializes in skills assessments for accounting professionals and comprehensive Australian migration services.

We Assist With:

• Pre-assessment eligibility review and core knowledge mapping
• Document preparation and verification
• English preparation guidance
• Complete IPA application lodgment support
• State nomination applications for 190 and 491
• Employer sponsorship coordination
• Full visa application services
• Appeals and review support
• Points optimization strategies

Our MARA registered migration agent ensures your application meets all requirements and maximizes success chances.

Free Resources:

• Australia PR Points Calculator – Calculate your eligibility
• How Australia PR Points Are Calculated – Complete points guide
• Age and Points Guide – Strategic timing advice

English Preparation: Achieve an IELTS score of 7.0 in each component or a Proficient English level.

• PTEClasses.com – Expert PTE preparation

Contact us today or complete our free online assessment to discuss your IPA skills assessment and Australian migration pathway.

Frequently Asked Questions

Can I apply if my degree is not specifically in accounting?

Possibly. If your degree is in business, commerce, or finance with substantial accounting subjects covering 7 of 9 core areas, you may qualify. IPA assesses based on content, not just degree title.

Does IPA accept online or distance learning degrees?

Yes, if the qualification is from a recognized university and covers the required core knowledge areas. Mode of study doesn’t matter—content does.

Can I apply with a 3-year Bachelor degree?

Yes, if it’s equivalent to Australian Bachelor standard and covers required knowledge areas. Many international 3-year degrees are acceptable.

What if I have CPA or CA qualification from my country?

International CPA/CA qualifications don’t automatically qualify. IPA still assesses your underlying university degree and core knowledge coverage.

How long is my positive assessment valid?

3 years from issue date. You must lodge your visa EOI and application within this period. After 3 years, you may need to reapply for assessment.

Can I apply for multiple occupations?

Yes, but each occupation assessment requires separate fee. Most accountants apply for one primary occupation.

What if I don’t have 7 core knowledge areas covered?

You can complete bridging courses in Australia to cover missing areas, then reapply. Many universities offer individual accounting subjects.

Can I appeal an unsuccessful assessment?

Yes. You can request a review if you believe the assessment was incorrect. Additional fee applies. Provide detailed explanation and supporting evidence.

Do I need IPA membership to work as an accountant in Australia?

No. Australia has no mandatory registration for most accountants. However, IPA membership (MIPA/FIPA) enhances professional credibility and may be preferred by employers.