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www.pwc.lvwww.accaglobal.com
ACCA Student Guide2012/13
Our ACCA vision issimple - to providea premium teachingand support service thatestablishes the highestpossible levels of qualityand leverages ourknowledge andexperience as a leadingprofessional servicesfirm.
2/2
PwC's Academyoffers a full ACCAqualification program for the
Latvian market.
The ACCA Qualificationis designed to provide the
accounting knowledge, skillsand professional values.
In Latvia PwC's Academy is an ACCA GoldApproved Learning Partner.This accreditation is given to tuition providers who
show excellence in meeting the qualitystandards for ACCA tuition challenging performancetargets.
ACCA is recognised and respected in
170 countries and currently has over
500 000 members and students.
Holding the ACCAqualification illustrates your
quality over others in the
business or finance profession.
PricewaterhouseCoopers SIA, Kr. Valdemara iela 21-21, Riga, LV-1010, LatviaT: +371 6709 4400, F: +371 6783 0055, www.pwc.lv
PwC firms help organisations and individuals create the value they’re looking for. We’re a network of firms in 158 countries with more than 180 000 people who arecommitted to delivering quality in assurance, tax and advisory services. Tell us what matters to you and find out more by visiting us at www.pwc.lv.
©2013 PwC. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure forfurther details.
Welcome to the ACCA Programme!
Dear ACCA Students,
The PwC’s Academy in Latvia is pleased to offer you a full ACCA
qualification programme. Whether you are new to ACCA or a returning
student, we are excited to present our new courses, tutors, and study
options for Autumn 2013.
Our ACCA vision is simple – to provide a premium teaching and
support service that establishes the highest possible levels of quality
and leverages our knowledge and experience as a leading professional
services firm.
The ACCA Student Guidebook covers your participation in the ACCA
programme at the PwC’s Academy. All of our support services are listed
within these pages, and are designed to help you achieve your goals in
relation to ACCA. If there is anything that may concern you, you are
welcome to meet with our dedicated ACCA support team.
Good luck in 2013 and study hard!
Ilandra Lejina
Partner
FCCA, LatvianCertified Auditor
PwC 4
Contents
PwC’s Academy Study Scheme ....................................................................................6
Computer Based Exam (CBE) Centre – only in PwC’s Academy..............................6
ACCA Examinations ..................................................................................................... 7
ACCA Practical experience requirement (PER) .........................................................8
The ACCA Work Experience Requirements ...............................................................11
Approved Employers ...................................................................................................11
The ACCA Ethics Module.............................................................................................11
Examination resources............................................................................................... 12
ACCA Programme Contact Details ........................................................................... 13
PwC’s Academy Contacts in Latvia........................................................................... 13
PwC’s Academy Tutors Contacts ............................................................................... 13
Important dates for the ACCA Qualification............................................................ 14
Formal Complaints Procedure .................................................................................. 15
Student Feedback........................................................................................................ 16
PwC’s Academy Student Regulations........................................................................ 16
First Aid and Emergency Procedures ....................................................................... 17
Terms and Conditions ................................................................................................ 18
Student Suggestion Form...........................................................................................20
ACCA timetable: Autumn 2013..................................................................................22
We share ourknowledgeand expertise
PwC 6
PwC’s Academy StudyScheme
Our study programme for the ACCA qualificationat the PwC’s Academy is based on years ofexperience in ACCA training atPricewaterhouseCoopers (PwC) in Central andEastern Europe. It is designed to give ourstudents the best possible chances of passing allof their examinations on the first attempt.
Our training for the Fundamental papers F1-F3 isbased on a ‘future success’ model – all futurepapers are based on a basic understanding of thesyllabus of these foundation settingexaminations. We therefore encourage allstudents to take tuition courses to ‘link’ theirunderstanding of key syllabus components tofuture examinations, even if they are exemptedfrom these papers. These papers can be sat atanytime at PwC with the use of our CBE facilitywith no administrative fee.
Our tuition courses includes mock examinationsto test your knowledge and show you just howmuch you need to study before the real exam andwhat to focus on. It is also an opportunity topractice under examination conditions. Ourtutors provide constructive feedback summariesand individual analysis within eight days of mockcompletion.
Computer Based Exam (CBE)Centre – only in PwC’s Academy
PwC’s Academy is an ACCA Approved ComputerBased Examination Centre (CBE). Students havethe ability to sit computer based exams forpapers F1-F3. The main advantage of the CBEsystem is flexibility – you can sit theseexaminations at any time of the year. In addition,you may resit the exams as often as necessary.Students also receive their exam results on screenimmediately after completion and they areuploaded to your ACCA account within 72 hours.
The ACCA examination fee for papers F1-F3 is53 GBP pluss 30 LVL exam fee. PwC will providethe use of the facility and administration of theexaminations Free of exam Charge for anystudents who are registered with PwC’s Academyfor our ACCA support services.
For more information on the PwC’s AcademyCBE centre or to sign up for examinations, pleasecontact the CBE Administration Centre [email protected] (Riga, Latvia).
ACCA is not just foraccountants.
Members have theknowledge and skill tosucceed in other areas
such as businessconsulting, taxation, IT,strategic planning, andgeneral management.
taxation
businessconsulting
strategicplanning
IT
generalmanagement
PwC 7
ACCA Examinations
KNOWLEDGE MODULE
Paper F1 Accountant in Business (AB)
Paper F2 Management Accounting (MA)
Paper F3 Financial Accounting (FA)
SKILLS MODULE
Paper F4 Corporate and Business Law (CL - UK)
Paper F4 Corporate and Business Law (CL - RUS)
Paper F5 Performance Management (PM)
Paper F6 Taxation (TX - UK)
Paper F6 Taxation (TX - CZ)
Paper F6 Taxation (TX – RUS)
Paper F6 Taxation (TX – HUN)
Paper F7 Financial Reporting (FR)
Paper F8 Audit and Assurance (AA)
Paper F9 Financial Management (FM)
ESSENTIALS
Paper P1 Governance, Risk and Ethics (PA)
Paper P2 Corporate Reporting (CR)
Paper P3 Business Analysis (BA)
OPTIONS
Paper P4 Advanced Financial Management (AFM)
Paper P5 Advanced Performance Management (APM)
Paper P7 Advanced Audit and Assurance (AAA)
PwC 8
ACCA Practical experience requirement (PER)
ACCA’s practical experience requirement (PER) is a key component of the ACCA Qualification.To become an ACCA member all trainees - students and affiliates - must successfully complete:
What do I have to do?There are three components to the PER:
Use your online My Experience record to track and record your achievement of the performanceobjectives*. This can be accessed via myACCA. Try to get your employer’s support to help you gain thePER. You will also need to work closely with your workplace mentor.
Why is the PER important?In order to perform effectively as an ACCA qualified accountant, you need to develop your skills in theworkplace as well as passing the exams.
The PER helps you to: apply in practice the knowledge and techniques you are gaining through your studies towards the ACCA
exams; observe and be involved in real-life work situations that help you to develop the skills, attitudes and
behaviours that a qualified accountant needs; develop your judgment, encouraging you to reflect on the quality of your work and how you may improve
your work performance in the future. Employers expect ACCA members to show high levels of knowledgeand ability in the workplace, and to behave ethically. PER enables you to confirm your effective andsustained high-quality workplace performance, making you a more valuable employee.
the ACCA exams,
the Professional Ethics Module,
the practical experience requirement.
Achieve nine (9)Essentials and at least
four (4) Optionsperformance objectives(making a total of 13 or
more) to the satisfactionof your workplace
mentor.
Complete 36 months’experience in one or more
accounting or finance-related roles.
Record and report yourPER progress in youronline My Experience
record.
PwC 9
What is a workplace mentor?
A workplace mentor* is a person whosupports your development in theworkplace and reviews your progressand achievements at work, and so playsan important role in the achievement ofyour PER.
Your workplace mentor should guideand support you in the following ways:
Help you to identify which performance objectives you should aim to achieve, and the date by which youshould achieve them.
Help you plan the experience needed to achieve targeted performance objectives, for example by helpingyou to arrange job rotations, project work, or other opportunities to gain relevant experience.
Help you identify any personal development needed to achieve the necessary level of workplaceperformance required by the performance objective, and how you might get that development. Forexample, you may need to improve your report writing or communication skills. Your workplace mentormay recommend appropriate training, research, or practice in this area. He or she may also provide youwith some on-the-job training or coaching, or find someone else to help you develop these skills. Youcould use the development plan in My Experience to help you plan this activity, evaluating your progresson a regular basis.
The mentor will also review your answers to your challenge questions and sign off your experience andthe performance objective as soon as you both agree that you have met the standard required.
*It is student’s responsibility to find a workplace mentor.
PwC 10
ESSENTIALS
OPTIONS
For more information on the PER see your PwC’s Academy representative or visit the ACCA website athttp://www2.accaglobal.com/students/acca/per/.
Professionalism, ethics andgovernance
1. Demonstrate the application of professional ethics, values andjudgement
2. Contribute to the effective governance of an organisation
3. Raise awareness of non-financial risk
Personal effectiveness 4. Manage self
5. Communicate effectively
6. Use information and communications technology
Business management 7. Manage on-going activities in your area of responsibility
8. Improve departmental performance
9. Manage an assignment
Financial accounting andreporting
10. Prepare financial statements for external purposes
11. Interpret financial transactions and financial statements
Performance measurementand managementaccounting
12. Prepare financial information for management
13. Contribute to budget planning and production
14. Monitor and control budgets
Finance and financialmanagement
15. Evaluate potential business/investment opportunities and therequired finance options
16. Manage cash using active cash management and treasurysystems
Audit and assurance 17. Prepare for and collect evidence for audit
18. Evaluate and report on audit
Taxation 19. Evaluate and compute taxes payable
20. Assist with tax planning
PwC 11
The ACCA Work ExperienceRequirements
Gaining the relevant practice experience is a keycomponent to the ACCA qualification. In thedemanding accounting and business professionsit is essential to link your theoretical knowledgefrom the examinations to practical applicationsin the workplace.
The ACCA Practical Experience Requirements(PER) are closely linked to the exam syllabus tofurther develop your skills in the workplace. Theframework of the PER enables you to achieve ahigh level of knowledge, ability, and ethics in theworkplace, demonstrating to employers thatyou are the right person for the job.
ACCA students are required to achieve a set ofobjectives over a three year period working in anaccounting or finance-related role and record thecompletion of the PER through the TraineeDevelopment matrix (TDM). There is no timelimit to complete the PER though it is necessaryto complete it before applying for ACCAmembership.
You will need to seek your employer’s assistanceto gain your PER, so it is up to you to choose theright employer to meet your requirements.
To meet the ACCA qualification PER you willneed to complete all nine Essential performanceobjectives and four Options.
Approved Employers
If you work for an ACCA Approved Employer atthe Gold or Platinum level, students andmembers are not required to submit a TrainingDevelopment Matrix at the end of every calendaryear to confirm that they have met their ACCAWork Experience Requirements objectives.Instead, students and Member must submit anAnnual ACCA Return, stating that they areemployed by in a company holding thisaccreditation. The annual return should besubmitted by December 31st.
For more information on Approved employersand your work experience requirements, pleasevisit the ACCA website:http://www.acca.co.uk/students/training_careers/
professional/ or contact the administrative teamat the PwC’s Academy.
The ACCA Ethics Module
Ethics is an integral component of the ACCAqualification, directly appearing in 11 of the 14examination papers and in all of the essentialwork experience performance objectives.
The Ethics Module is an online training coursewith the aim of exposing student to a range ofethical perspectives in business. Students haveaccess to the module in the examination sessionthey are eligible to sit paper P1 ProfessionalAccountant.
The ethics module is a key component to P1training at PwC’s Academy. All students arerequired to sit the module in conjunction withthe tuition courses, and completion is mandatorybefore applying for ACCA membership. Inaddition, statistics show that completion of thismodule before the P1 tuition course greatlyincreases a students understanding of thesyllabus and results in higher examination passrates for all Professional Level examinationpapers.
More information on the Ethics module can befound at:http://www2.accaglobal.com/students/acca/ethics.
ethics in theworkplace
ability
knowledge
PwC 12
Examination resources
The PwC’s Academy CourseNotesPwC’s Academy develops our owncourse notes for each paper. Thecourse notes contain relevanttechnical articles, study guideswith suggestions for home study,examination techniques and fullinformation on syllabus. Studentscan contact their tutors by emailfor any study advice.
Kaplan ‘Engage’The Kaplan ‘engage’ study systemprovides electronic resources foreach paper. To register, follow theinstructions on the blue Kaplaninformation sheet located at theback of your study systems orvisit http://www.en-gage.co.uk.
ACCA Student AccountantMagazineEvery month ACCA publishes theSA magazine containing technicalarticles, study advice, and a rangeof accounting and businessstories. Pick up a copy atPwC’s Academy informationstands or visithttp://www.accaglobal.com/students/student_accountant.
Additional material requestNeed a specific book for yourpaper? Contact PwC’s Academywith your suggestions on materialto add to our library!
ACCA offers business-relevant,first-choice qualifications to peopleof application, ability and ambitionaround the world who seek arewarding career in accountancy,finance and management.
PwC 13
ACCA Programme Contact Details
ACCA Connect2 Central Quay, 89 Hyde Park St.,Glasgow Scotland G3 8BWTel: +44 (0) 141 582 2000Fax: +44 (0) 141 582 2222Website: www.accaglobal.come-mail: [email protected]
Information regardingACCA Ethics and Policy:Steve WillisACCA Leader Central & EasternEuropetel.: +420 251 152 115e-mail: [email protected]
Ilandra Lejiņa Partner, PwC LatviaKr. Valdemara iela 21-21, RigaLV-1010, LatviaTel: +37167094400Website: www.pwcacademy.lve-mail: [email protected]
PwC’s Academy Contacts in Latvia
Linda VanagaPwC’s Academy ManagerTel: +37167094400Mob: +371 29492778e-mail: [email protected]
Guna KalnakarkleAdministrationTel: +37167094400Mob: +37120280783
e-mail: [email protected]
PwC’s Academy Tutors Contacts
Tutor Module
John Moffat
e-mail: [email protected] F2, F3, F5, F9
Colin Prentice
e-mail: [email protected] F6
Jan Czerniawskie-mail: [email protected] F8
Ken Garrett
e-mail: [email protected] P3, P5
Mike Little
e- mail: [email protected] F4, F7, P1, P2, P7
PwC 14
Important dates for the ACCA Qualification
January
Payment of Annual SubscriptionFees. Applications for exemptionsfor the June exams must besubmitted by January 31st.
February
Results from December examinationsessions can be accessed fromFebruary 8th.
March
March 8th is the deadline for earlyexam entry for the June session.
April
April 8th is the standard deadline forexam entriy for the June sessionand also the deadline forapplications to change your variantpapers.
May
Students receive their examinationAttendance Docket with details ofthe subjects of papers and theaddress of the examination centre.May 8th is the late exam entrydeadline if you plan to sitexaminations in June.
June
ACCA examinations in the first twoweeks of June.
July
Applications for exemptions for theDecember exams must besubmitted by July 31st.
August
ACCA June examination results areaccessible on the ACCA Exchangefrom August 8th.
September
September 8th is the deadline forearly exam entry for the Decembersession.
October
October 8th is the standard deadlinefor exam entry for the Decembersession and also the deadline forapplications to change your variantpapers.
November
Students receive their examinationAttendance Docket with details ofthe subjects of papers and theaddress of the examination centre.November 8th is the late exam entrydeadline if you plan to sitexaminations in December.
December
ACCA examinations in the first twoweeks of December.
PwC 15
Formal Complaints Procedure
PwC' Academy is committed to building strongrelationships with our clients, which includesfollowing the PwC Code of Conduct, regulating allof our business and training activities. A copy ofour Code of Conduct can be viewed on the PwC’sAcademy website. If you have any concerns aboutPwC’s Academy operations, administration, orquality of service please write a letter to PwC’sAcademy Leader Linda Vanaga or an anonymousstatement on our Suggestion Forms located atthe PwC’s Academy or at the back of the StudentHandbook.
Formal complaints and suggestions shoulddescribe any concerns and state the action oroutcome desired. Trainees will receive anacknowledgement of receipt within 3 workingdays, and a resolution to the nature of thefeedback, where necessary, within 21 workingdays.
All formal complaints and suggestions are dealtwith according to the following flow chart:
PwC 16
Student Feedback
In order to assist the PwC’s Academy inproviding continued excellent service andeducation, clients are encouraged to providefeedback on their training, either informally withany member of the PwC’s Academy, through ourTrainee Feedback System, or by filling in asuggestion form located in the reception area ofthe PwC’s Academy.
At the end of each course, trainees have theopportunity to express their opinions in asatisfaction questionnaire, providing feedback onlectures, administration staff, course materials,and facilities.
The completed evaluation questionnaires will besubmitted to an independent staff member andthe identity of all trainees and their comments webe treated confidentially.
Opinions and information obtained form theforms will be used in the development of courseprocedures and course committee meetings.
Teaching staff meet quarterly with PwC’sAcademy Director at course committee meetingsto discuss:
PwC’s Academy StudentRegulations
1. Clients attending seminars at PwC’s Academymust ensure that they bring the personalidentification and will be required to sign in atthe reception desk. Failure to provideidentification may result in clients or studentsbeing refused entry into PwC’s Academy.
2. The Company will not be held responsible forloss of any personal items left in any trainingroom or on PwC’s Academy premises.
3. All Customers undertaking any training withthe Company are required to adhere to anynotices or instructions given to them by anymember of the company's staff.
4. Smoking is not permitted on PwC premisesexcept in designated areas. Customers who areconsidered to be under the influence of alcoholor drugs will have their course terminatedimmediately and all course fees forfeited.
5. Course participants are expected to exhibitprofessional behaviour while attending lecturesand seminars. Any action that generallyinterferes with the quality of tuition a class isreceiving, which includes the use of mobiletelephones or other electronic devices, or anyform of abusive verbal or writtencommunication may result in the breech of thisservice agreement and the removal of clientsfrom the courses.
6. Full course attendance is required of allstudents at PwC’s Academy. Repeated failure toattend tuition courses may result in thetermination of the services Agreement. Studentswho are not able to attend a course shouldcontact their PwC’s Academy representative inadvance of courses. All effort will be made for astudent to join alternative course dates ifavailable.
Course evaluations
Trainee performance
Evaluation of lecturers
Trainee complaints
Examination rates (if applicable)
Course Syllabus
ACCA's mission is to achieveand promote the highestprofessional, ethical andgovernance standards.
PwC 17
First Aid and EmergencyProcedures
First Aid
In situations where an employee is suddenlytaken ill in PwC’s Academy and needsimmediate medical assistance, the followingsteps should be taken:
Fire & Evacuation Procedures
If a fire is discovered: Any person who discovers a fire must report it
to a PwC’s Academy representative or ensure itis reported by pressing the fire alarm buttonwithout delay.
If fire extinguishing means are available and nopeople are in imminent danger an attemptshould be made to get the fire under control.
If the fire alarm goes off: In case the fire alarm goes off, persons must
leave the building only when a voice signal tellsyou to do so (no evacuation is required if thefire alarm is not followed by a voice signal).
If a voice signal tells you to leave the building,take your personal belongings with you only ifthis does not keep you or others from exiting asquickly as possible. The evacuation processshould not take longer than two minutes.
Evacuation plans are posted on all floors of thePwC’s Academy premises. Alternatively youshould follow your designated PwC’s Academyrepresentative out of the building. Use stairsonly (do not use elevators).
1. Call the ambulance on 112
2. Advise PwC’s Academy staff immediately. Ifno staff is readily available, advise PwCreception.
3. Stay with the person who is ill and providefirst aid, according to the best of yourknowledge.
4. Ensure that everyone leaves the immediatearea, so that the person who is ill is in a quietplace and privacy is maintained.
PwC 18
Terms and Conditions
All clients are informed of our terms and conditions which are readily available from our website and PwC’s
Academy facility. All Customers are deemed to have read them before requesting our services or products. These
terms and conditions together with the registration form comprise the ‘Agreement’ pursuant to which PwC’s
Academy provides training programmes to the client/student.
1. Payment Terms
After initial registration for a course, you will receive
confirmation of receipt and an invoice for services.
Full payment is required before final registration on a
course will be confirmed.
All course fees must be paid prior to the
commencement of any training, unless other
arrangements have previously been agreed with PwC’s
Academy.
PwC’s Academy reserves the right to take any
outstanding balances due from the Customer's
debit/credit card on or after the course start date.
2. Cancellations, Deferrals, and Course
Changes
Any course cancellation made by the client must be
made in writing or email to PwC’s Academy.
Refunds (less an administrative fee of 25% of the total
course fee) will be made for cancellations received in
writing more than 5 working days prior to the event.
No refund is available for cancellations made within
the 5 working days prior to the event. Delegates may
be substituted in order to avoid cancellation at any
time prior to the event. There will be no charge if a
substitute person wishes to replace the original
delegate. Please inform the course administrator of
any change to the original booking.
PwC’s Academy shall make every effort to avoid the
cancellation or rescheduling of an event. However, we
reserve the right to cancel an event at any time and,
should the need arise, PwC’s Academy shall
endeavour to provide attendees notice in good time
and refund or reallocate any payments made in
respect of the event. PwC’s Academy can not accept
liability for expenses or any other losses relating to
costs or time to the client or their employer.
3. Intellectual Property
PwC’s Academy grants the client a non-transferable,
non-exclusive license to use PwC and Kaplan material
under the terms of this agreement. This license
expires upon the termination of the agreement for
services for any reason.
The use of PwC’s Academy and Kaplan material is for
educational purposes only, and clients will not
reproduce, retransmit, sell, disseminate, publish, or
broadcast this material other than in accordance with
this agreement.
4. Limitation of Liability
PwC’s Academy liability (other than in respect of
liability for death or personal injury) for direct losses
arising out of their negligence or breech of contract in
connection with this agreement is limited to the cost
to the client for the courses for which they are
registered, and any other costs related to study
material. PwC’s Academy is not liable for any indirect
loss arising from negligence or breech of contract.
5. Data Protection
PricewaterhouseCoopers SIA, is required, pursuant to
Personal Data Protection Act, to obtain your consent to
maintain and process your personal data and to
Information Society Services Act to obtain your
consent to use your private electronic address for the
purpose of disseminating business-related
communications in the form of marketing materials
and invitations to professional seminars and
conferences as part of electronic communication. The
personal data will be maintained and processed only
by PricewaterhouseCoopers SIA for the purpose of
registration and distributing marketing materials and
invitations. The personal data will be processed by
PricewaterhouseCoopers SIA as the data processor.
Consent is voluntary and you may withdraw your
consent at any time.
Appendix:
Student SuggestionForm
Student Suggestion Form
If you would like the receipt of your complaint, please provide your contact detailsbelow. Otherwise, statement may be made anonymously.
________________________________________
Name
________________________________________
Telephone
________________________________________
Date
Please describe the nature of your complaint or suggestion to PwC’s Academybelow. Include as much detail as possible, including the training room, tutor, staffmember, or any issue involved.
www.pwcacademy.lvwww.accaglobal.com
You can submit your complaints, suggestions and / or comments:1) By leaving completed suggestion form at PwC’s Academy reception2) Using the online form available at www.pwc.com/acca3) Sending e-mail: [email protected]) Sending direct e-mail to ACCA PwC’s Academy contacts in Latvia:
[email protected] or [email protected]) By telephone: +371 6709 44006) By contacting ACCA Global: [email protected]
Business-relevant,first-choicequalification
PwC 22
ACCA timetable: Autumn 2013
www.pwcacademy.lv / www.pwc.com/acca
Paper Numberof days
Price of thecourse(LVL
withoutVAT)
Course Dates Early Birdregistrationdeadline*
Exam
F2 5 200 25 - 27 September30 September - 1 October
1 September 11 December
F3 6 200 18 - 20 September2 - 4 October
1 September 10 December
F4 5 350 21 - 22 October25 - 27 November
1 October 9 December
F5 5 350 17 - 18 October13 - 15 November
1 October 2 December
F6 5 350 21 - 25 October 1 October 3 December
F7 5 350 7 - 8 October4 - 6 November
1 September 4 December
F8 5 350 28 October - 1 November 1 October 5 December
F9 5 350 11 - 12 November19 - 21 November
1 October 6 December
P1** 4 400 7 - 8 November28 - 29 November
1 October 11 December
P2** 5 450 23 - 25 October21 - 22 November
1 October 10 December
P3** 5 450 4 - 6 November11-12 November
1 October 9 December
P5** 5 450 7 - 8 November13-15 November
1 October 5 December
P7** 5 450 9 - 11 October19 - 20 November
1 September 2 December
*If registering early 15% discount applied
** P1 - P7 will be organised if at least 5 persons will be attending each course
Anonymousfeedbacks we havereceived from ourstudents:
"Direct communicationwith tutor is veryuseful, also practicalexplanation andexamples helps a lot".
"Friendly environmentwhere you learneverything what youreally need for exam".
"Tutors are veryhelpful and explainseverything inunderstandable way".
"Thank you for makingbelieve that accountingis fun!"
More:www.pwcacademy.lv
T.: +371 67094400
Never stoplearning
This publication has been prepared for general guidance on matters of interest only, and does notconstitute professional advice. You should not act upon the information contained in this publicationwithout obtaining specific professional advice. No representation or warranty (express or implied) isgiven as to the accuracy or completeness of the information contained in this publication, and, to theextent permitted by law, PricewaterhouseCoopers SIA, its members, employees and agents do notaccept or assume any liability, responsibility or duty of care for any consequences of you or anyoneelse acting, or refraining to act, in reliance on the information contained in this publication or for anydecision based on it.
© 2013 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its memberfirms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.
