In accordance with the Regulation of the Minister of Finance Number 25/PMK.01/2014 Article 3 paragraph (3), to take part in the PPAk, a person must have a minimum education of diploma (D-IV) or a bachelor (S-1) Accounting and Non-Accounting organized by Indonesian or foreign universities that have been equalized by the competent authority in accordance with the provisions of the laws and regulations in the field of education.
Prospective participants who come from D-IV or S-1 Non-Accounting must take part in matriculation organized by PPAk organizers which includes a common body of knowledge in accounting, including: financial accounting, management and cost accounting, auditing, information systems, taxation , business law, financial management, and economics.