What are the actual prerequisite subjects to take in STPM to be eligible to study Accountancy in the IPTAs?

In the recent fiasco of a boy who got rejected for the Accountancy programme in several IPTAs, I saw many comments in social media blaming the boy for not taking Maths in STPM?

https://study.um.edu.my/doc/entry-requireme...May%202025..pdf

However, in the attachment above, it clearly stated that Maths is just an optional subject. Nowhere, it is mentioned that is a MUST.

Is there something that they know that we do not know such as that Maths is actually a MUST, not an OPTIONAL prerequisite subject.

Please advise.

My guess is, while Maths is not a mandatory subject, taking Maths is a strong advantage as it means the candidates plausibly would have demonstrated an acceptable mathematical background for a computation-based course.

His results are just not competitive enough. Hitting the minimum score doesn't guarantee an acceptance. Even I know that when I applied for UPU a decade ago.