I personally disagree with the theory of Piaget as I believe there is no certain age where a child reaches a formal operational stage of knowledge and development. Piaget’s theory does not work for children with special educational needs, where the formal operational stage of a child cannot be precisely identified as Piaget suggests. I believe Piaget’s last stage of formal operations is not an accurate description of cognitive development. Some adults do not attain a level of formal operations and not everyone appears to be capable of abstract reasoning. This is not that they are cognitively immature but it is because the developmental for every child is unique and has different aspects of mature thought which is not covered by Piaget’s theory. I believe Piaget’s theory restricts the view of the young child as a learner. The theory that they not capable of logical thought or able to understand complex issues could artificially restrict the curriculum offered and lead to lower expectations.Although I discovered that it is difficult to identify the particular age to which a child should start formal education. I have identified from different international countries that schools that have a later age start to formal education at six or even seven such as Finland, Poland and Sweden perform much better than countries like England, that have an earlier start to formal education at five or as early as four. However, I believe the priority is not when children start school but what they do when they get there. I analysed the early education system in Finland and Korea due to the countries being the highest performers in the OECD’s latest PISA Survey. The strategies and approaches Finland and Korea have adopted in their early year’s curriculum has had a positive impact on my personal philosophy of how children should be educated in the early years of childhood and have taught me the key factors in meeting children’s needs as an early year’s practitioner to achieve a successful outcome.