An organisation in commerce, industry or the public sector that wishes to become an Approved Training Organisation (ATO) under Stream II must comply with the following requirements of the Institute.
(i) Institute of Chartered Accountants in England & Wales
(ii) Institute of Chartered Accountants in Australia
(iii) Institute of Chartered Accountants of Scotland
(iv) Institute of Chartered Accountants in Ireland
(v) The New Zealand Institute of Chartered Accountants
(vi) Canadian Institute of Chartered Accountants
(vii) Association of Chartered Certified Accountants
(viii) American Institute of Certified Public Accountants