Globalization of capital markets, cross-border assurance engagements, and the international mobility of accounting professionals have intensified the demand for comparable accounting competencies worldwide. This paper examines the global convergence of accounting education standards, focusing on (a) the institutional architecture supporting convergence, (b) the competency-based shift in professional education, (c) practical implementation pathways at universities and professional accountancy organizations (PAOs), and (d) persistent barriers such as resource gaps, regulatory fragmentation, and curriculum overload. Drawing on document analysis and a structured synthesis of international education standards, the study proposes a convergence implementation model that balances global learning outcomes with local contextualization. The paper contributes a roadmap for curriculum designers, regulators, PAOs, and accreditation bodies to operationalize converged competencies while preserving relevance across jurisdictions