Students who wish to satisfy the educational requirements for admission to the professional program of The Institute of Chartered Accountants in Australia (to qualify as a chartered accountant) must take all courses as specified above.
Students who wish to satisfy the educational requirements for admission to CPA Australia and to undertake professional studies with that organisation (to qualify as a CPA) may choose to replace one or both of the following courses with electives:
ACCT 5014 Auditing Principles M
ACCT 5017 Taxation Law M
第2点中用了may choose,它的意思是不是指如果要满足to qualify as a CPA,既可以用选修课代替一门或全部的ACCT 5014 &ACCT 5017 ,也可以都不代替,即take all courses as specified .
总结上面的问题,就是想问如果我take all courses as specified above,是不是既满足to qualify as a chartered accountant,又满足to qualify as a CPA.