Law on Accounting - Article 24.

Requirements for a person to be examined by a certified public accountant-

A person to be examined by a certified public accountant shall meet the following
requirements:
24.1.1. Have graduated from a university with a bachelor's degree or higher as an
accountant
and have worked for at least two years;
24.1.2. Provide a training program for university and college accountants, have a
bachelor's
degree or higher in finance, economics or management, and have worked as an
accountant for at least four years.

Subjects and manner of examination

(based on Order No. 82 of the Minister of Finance of 2016)

Article 7 
Certified Public Accountant 4-year certification exam,
examination evaluation