Students of following professional accounting bodies are eligible to obtain waivers from the listed below courses subject to studied and passed relevant courses:

• Under this route a student will pay lump sum of Rs. 27,500/- as registration fee; therefore, no waiver fee will becharged separately to grant waivers in different applicable courses on paper-to-paper basis;
• Students choosing a paper-to-paper assessment route will have the option to select either an academic or anyof the professional entry routes (including paper-to-paper assessment), as they will not be allowed to getbenefits of all qualifications simultaneously;
• If such students decide to change their entry route from paper-to-paper to academic or any of the otherprofessional entry routes or vice versa in the future, they will be required to pay the differential amount of theapplicable registration fee to update their entry route. However, any waivers granted for higher/lower-levelcourses under the previous entry route will be cancelled and no longer available;
• Any surplus in differential amount resulting from updating entry routes will not be refundable/carriedforward/adjustable.

In addition to the above, students from other Professional Accounting Bodies (PABs) that are members of IFAC but not mentioned in the list may also be considered for waivers on a case-to-case basis according to the following criteria:

• The accounting body should be a member of the International Federation of Accountants (IFAC).
• A minimum of 70% course coverage in the relevant courses for which waivers are sought.
• Waivers for papers based on laws can only be granted if the candidate studied and passed the Pakistan variant laws, with a course coverage of at least 70%.
• An attested copy of the relevant course contents and official results from the respective professional accounting body must be provided by the applicant for assessment before applying for waivers.