Facts Book September 2009 v1

8/9/2019 Facts Book September 2009 v1

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A C T

Post-registration information


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Welcome to ACCA. Youve made an excellent choice.


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f w y u aCCa, y u c u y d y u u u . Y u p l b l w k j 362,000 ud d 131,500b 170 c u d y uv d y u p b c

aCCa b .

i w ll b ch ll , h d w k d w ll k d ucc d. Bu w ll l b w d , ul d w hwh l .

Enjoy the journey. Well be the frst tocongratulate you once youve made it.


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Pr ess sm 5

B s s 9

E ms 17

H w s 33

Pr e per e e 43

Pr ess E h s m e 51

BS e ree 53

Membersh p 57

R es re s 61

CONTENTS


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Pr ess .Pr ess .Pr ess sm.

Wh es me es re m er?

PROFESSIONALISM


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laying your ethical foundation

aCCa h l b l b dy p l cc u . a p l b dy,w xp c h wh h p b c b u d d wh

b p l p . Bu w h v u d d h c c p p l .

WHat doES PRofESSionaliSM MEan?

a aCCa, w d p l d d c c yp w k h qu h h l v l k ll d c v h publ c .

th h h l v l k ll qu d qu l y p l h b d d d, u u lly by x d

h u h h v d c pp p w k xp c . a d cqu l d, p l d k p h k ll d k wl dupd d d c u lly d v l p p l.

m bl h d p , uch l w, d c dcc u cy, h v d p l b d , ch d d

upp h b , d d d d

h lp u h publ c lw y v d.

acc u cy b d h UK h ld h w ld.th x l d cc u cy b d h UK d i l dc - p v u w y h u h h C ul vC acc u cy B d (CCaB). th x b d

aCCa a c Ch d C d acc u ;Cima Ch d i u m acc u ;iCaeW, iCai d iCas h h i u Ch dacc u ( e l d d W l , i l d, d sc l d) d CiPfa Ch d i u Publ c f c

d acc u cy.

doES PRofESSionaliSM MattER today?

P l l v w h v b dp h p .

th pu h cc u cy p h bd d by h h-p l c d l uch e , W ldC

d P l c d l wh ch c d u p c

cc u h publ c. th p w c ch ll c v u d p c .

P l cc u u k jud b d h k wl d , k ll d xp c h h y h v cqu d

d v l p d wh l , wh l w k qu l dp l. th jud u l b b d c

h c l v lu clud u du y v h publ c .th why up v d l v w k xp c l y u cc u u y u h v pp u

l l-l u .

PRofESSionaliSM and accountancy

s h w d h c c p p l w k cc u ? ou du y v h publ c d yqu u c d h ju c l u .

W u l k h w dv w h c pc l p b l h w d , h w bu

cc u h c lly h c l, v l d c cp c h c v , clud h w y

v p c d x b h w dc u y d v .

6

o er 160 pr ess b es represe2.5 m s 120 r es re members

he i er fe er a s (ifac) wh h acca s s member. acca w r s se w h

ifac h mp s pp r er e e h s he pr ess .


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laying your ethical foundation

7

aCCa w C d e h c d C duc l w h d d

by ifaC. m b u c h lv h vu d l p c pl y, bj c v y, p l

c p c d du c , c d l y, d p lb h v u . th p c pl d wh b p l cc u d c h c wh ch

u b b h v u u d. th y u d u b jud , d c d c wh c p lc p c y, d p cul ly wh c d w h h c l d l .

a p l b dy, w c u upp u b d ud w h h c u c , clud l

c u , c ud d l b y cu d ch v dcl . th aCCa Qu l c dd p l

d h c h u h 11 16 p p w h yll bu ,d p c c lly d d c d x P p P1,Professional Accountant d l h u h h c dul d p c c l

xp c qu . H w v , d d c ly p v d w k y u

d v du l wh d c d wh h ll w h w k.th , h h publ c , w , l k ll p lb d , h v d c pl y y b wh v l

h c d . th y u d d p d .

looking foRWaRdWh y u qu l y p l cc u , y u w ll b c dw h u wh ch c ll y u jud d v lu . Y u

p c h lp u h cc u cy j y h bp bl pu d p c h y h publ c l . th c c l h u u h cc u p .

a p l b dy, aCCa u p h l

p l cc u p pl wh h lp bu dd v du l k, ch p p d c

v lu . W c d h by u p l v lud y u h pp u y qu l y, w ll upp

y u h u h u y u c c y u b c b .W w h y u v y ucc pl y y u p .

W lc h p .

Y u c w v myACCA www. cc l b l.c d h w uch y u h v l b u p l .

fu h y u bl aCCa ud

v l bl h rul d ul c p 62.


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K y 10supp aCCa 12

D , d d dl 14

ex p 16

ge rme .ge p spee .

f wh ee whe .

BASICS


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Key information

WHERE iS My nEaRESt acca officE and WHat can ido tHERE?aCCa h l b l w k c p v d y u w h yl c l upp y u y d ud , uch

d v udy h x , h w l v, w k v d h v d d

d v l p y u p l k ll . C c y u c d u vwww. cc l b l.c h c c d l .

WHat do i nEEd My StudEnt REgiStRation (id)caRd foR?Y u d b y u ud (iD) c d wh vy u d aCCa x . i y u l y u iD c d,

p h y u b h ph ph cd c wh y u d x . Y u p p h

l d y c d w ll lly b cc p bl .

2 C l Qu y 89 Hyd p k s gl w g3 8BW U d K dl: +44 (0)141 582 2000 x: +44 (0)141 582 2222 l: ud @ cc l b l.c

t me (24 h u cl ck) ope c se (gmt/Bst pp p )

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Sun

Mon

tuE

WEd

tHu

fRi

Sat

aCCa C c

10

HoW do i contact acca?Y u c c c ACCA Connect aCCa l b l cu v c c wh ch d d b y u p c c yqu y u y h v ud . Pl upply y u d ud (iD) u b wh c c aCCa wh chw ll h lp u d l w h y u qu y qu ckly d c ly.

WHat HaPPEnS if i loSE My StudEnt REgiStRation(id) caRd?i y u d w c d pl c c ACCA Connect w

d d p y 10 c v h c pl c .

WHat iS My StudEnt PaSScodE?Y u h v b u d w h u -d p c d wh ch y u w ll

d h w lc l w h h b kl . Y u p c d p ll w y u cc myACCA wh

y u c cc cu d l v c .

WHat HaPPEnS if i foRgEt My PaSScodE?i y u y u p c d , v www. cc l b l.c d

qu w p c d . Y u w ll b k d y u u b d c y u p l d l .

a w p c d w ll b l d y u w h 24 h u .


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HoW do i cHangE My PERSonal dEtailS?i y u ch y u h u h d d p ll,

d c , y u w ll d ACCA Connect d ly w d d c p h l v

c c d u y u l ud (iD)c d. ACCA Connect w ll h u y u w h w ud

(iD) c d.

i p h y u y u y u h v ch dd y u c u lly u d bl d

. Pl v myACCA ch y u dd ly

l u k w y u w d l by w ACCA Connect .al v ly, y u c l ud @ cc l b l.c w hy u ch dd d l . Pl ll w up u w k

ch dd b pl d d u hy u c cc y u l h .

11

Key information


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support from acca

WHat iS Myacca?myACCA y u p l d aCCa w b .i p v d cu d d v c l v hqu l c d l v l y u udy .

o c y u h v l d myACCA, y u p l d l w llpp h p h p . W h h c y u c :

make changes to your contact and employment details make secure payments for your annual subscription and

x u y u c d d b c d enter for exams, change your variant papers or request a

dupl c x d ck register to receive your exam results online and/orv w y u ul .

myACCA l p v d b u k y d haCCa c l d w ll c :

E m res r es access a database of pilot/past exam papers relevant to the

p p y u w ll x p find your nearest exam centre or special exam centre view exam regulations and guidelines check the dates and timetable of your next exams rules about conduct in exams find out how to enter for computer-based exams.

E m e r res s download a duplicate exam docket enter for exams view your exam results view your current exam status register to receive your results by email request an administrative review.

H w s find a tuition provider in your country access a database of technical articles relevant to the

p p y u w ll x p order study materials from ACCA official publishers access BPPs online campus for tuition and guidance on

y u x access the syllabus and study guide source information on English language courses.

H w r pr e per e e access to the online trainee development matrix (TDM)

c d y u p c c l xp c , ub y u p c c lxp c u l u d ch ck wh y u dy pply b h p

help to find a job and resources to help you developy u c

access a database of recruitment consultants around thew ld, wh w ll b bl h lp y u w h y u ch

l v .

HoW do i login to Myacca ? V www. cc l b l.c d l by y u ud (iD) u b d p c d , wh ch y u w ll d

h w lc l wh ch w w h h b kl .

StudEnt accountant MagazinEa aCCa ud , y u w ll c v ul c p ud l z ,Student Accountant . i v lu bl

u c d u h d k p uch w h y u. i dd ll h l w ,

h publ c c ul upd d ch c l cl ll d d p v d x u upp ,

k x , p c c l xp c d b y d.P ch x p d p c l d Student

Accountant w ll b y u wh ch c x wh ch p v d u d c x bl l, clud

l v cc u d ud d cu .

StudEnt accountant diREctY u w ll l c v l c c v y u ud

z Student Accountant Direct wh ch y u c dl . i c ll h c h p d z

w h dd l ch c l d c u y- p c c l. i y u c v Student Accountant Direct (b c u h

l v l l c y u ch wh y u d w haCCa) bu w uld l k u u , pl vwww. cc l b l.c / d c ub c b .

cuStoMER SERvicEW c d p v d xc ll cu v c .Bu wh h pp y u l u v c h l y u d w ?ou p y h c cu c pu h h qu ckly d c v ly p bl .

12


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support from acca

ouR coMMitMEnt to yous h aCCa c c u lly p v h l v l v c wp v d : we will make it easy for you to tell us when we have let you

d w we have a dedicated customer relations team that will give

y u c pl h d v d w ll p v dy u w h d c c wh w ll b d l w h y u

qu y we aim to resolve your complaint quickly and effectively.

HoW long Will it takE to RESolvE My coMPlaint?aCCa v lv ll c pl w h 14 d y . i y uc pl c pl x, y k l lv .o h cc , w w ll k p c c w h y u ul ly

h u h u h v p c . i ll c w w llc c y u by l wh y u c pl h b lv d.

W lv y u c pl y u c plc . i y u u h ppy w h y p c y u

c pl , pl c c h p d l w h y uc pl h c c d l w ll b clud d yc p d c w d y u.

can i HavE guaRantEES tHiS Wont HaPPEn again?Y u db ck h lp u d y pp u p v h

v c w p v d . app p p w ll b pu pl c u h y u y u k h ld d c u

l u .

HoW do i tEll you if i aM unHaPPy?Pl d l h ull u y u c pl cl

uch p bl . th w ll u lvy u c pl qu ckly d c v ly. Y u c d h

h ll w w y : in writing to ACCA customer relations team, 2 Central Quay,

89 Hyd p k s , gl w g3 8BW U d K d by fax +44 (0) 141 582 2222

by telephone +44 (0) 141 582 2000 email [email protected]


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dates, fees and deadlines

July

15 r qu h uld b ub d p c l c cu c b k c d k c p h Ju x .

31 appl c x p u b c v d by h d D c bx .

auguSt15 i y u h v d h v b v d h , y u

ppl c - h uld b c v d by aCCa by h d y u w h x D c b .

r ul w ll lly b y u u d h h d w k h h y u h x Ju d c l b v w d myACCA.a Examination Entry Form d u p w ll b y u y u

l bl x D c b .

SEPtEMBER

r qu d v v w h uld b c v d w h 15 w kd y h l ul .

15 r qu p c l x c u b c v d by h d hD c b x ( h ex c d u b u

p c l x c ).30 r qu p c l c cu c / c du D c b x

u b c v d by h d .

octoBER

app l h ul d v v w h uld b c v d byh w k oc b .

15 Y u Examination Entry Form h D c b x u b c v dby aCCa x d p .appl c ch v p p u b c v d by h d ch d myACCA.

novEMBER

Examination Attendance Dockets w ll b p d h D c bx .

a u l ub c p v c p d y u y u u l ub c p h ll w y .

dEcEMBER

ex w ll lly b h ld v h -d y p d h d c dw k.31 i y u h v d h v b v d h , y u

ppl c - h uld b c v d by aCCa by h d y u w h x Ju h ll w y .

WHat aRE tHE iMPoRtant datES foR ME to REMEMBER tHRougHout tHE yEaR?th bl b l w u l h p d y u b h u h u h y .W c d y u h y u d y.

14

JanuaRy

1 Y u u l ub c p w du .Y u u l u p h p c c l xp c qu

w du .

15 r qu h uld b ub d p c l c cu c b k c d k c p h D c b x .

31 appl c x p u b c v d by h d Jux .

fEBRuaRy

r ul w ll lly b y u u d h h d w k h h y u h x D c b d c l b v w d myACCA.

a Examination Entry Form d u p w ll b y u y u l bl x Ju .

MaRcH

r qu d v v w h uld b c v d w h 15 w kd y h l ul .

15 r qu p c l x c u b c v d by h d hJu x ( h ex c d u b u p c l

x c ).30 r qu p c l c cu c / c du Ju x u

b c v d by h d .

aPRil

app l h ul d v v w h uld b c v d byh w k ap l.

15 Y u Examination Entry Form h Ju x u b c v d byaCCa x d p .

appl c ch v p p u b c v d by h d ch d myACCA.

Examination Entry Acknowledgements w ll b p d.

May

Examination Attendance Dockets w ll b p d h Ju x .

JunE

ex w ll lly b h ld v h -d y p d h d c dw k.


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dates, fees and deadlines

WHat aRE tHE fEES foR tHE yEaR?Y u u l ub c p p y d b d by1 J u y ll w h d y u p c v

h h wh ch y u d. f x pl , y u D c b , h y u w ll b qu d p y y u

u l ub c p by 1 J u y. th p y bl aCCa p v d y u w h l v u c d upp h lp y u

b h p. Pl v www. cc l b l.c d l .

HoW do i Pay fEES?Y u c p y by V , m C d, ameX, sw ch d s l s l ch qu v l d h UK, s l b k d

d w UK b k c d B h p l d . Ch h h d p y x pl , l

ch qu d w by b k u d h UK w ll d bdd d h p y . Y u c l l myACCA d p y

by V , m C d, ameX, sw ch d s l .

t v d y d l y w h p y u d h UK, plk y u c pl d d p p w k y u b k

p bl d c ply w h y xch c lul . W p k p h d ub c p

l w p bl d h v d h h dd p c , c p w ll lly b u d.

i y u qu d by y u c ll , pl y b k p v d v d c p y , pl u h y u p h c .

WHat HaPPEnS if i fail to Pay My fEES?i y u ud b l c , y u w ll lly b

l d h ud .

HoW do i RESign fRoM tHE StudEnt REgiStER?i y u w uld l k h aCCa ud ,pl y h d d p ( w ) by 31D c b h y wh ch y u h v p d y u u l

ub c p . Y u h uld l u y u ud (iD) c d.

t h , c c :aCCa ad D p2 C l Qu y 89 Hyd p k sgl w g3 8BW U d K d

l: +44 (0) 141 582 2000x: +44 (0) 141 582 2222

l: ud @ cc l b l.c

Y u h ud w ll b cc p d c pl y u h b c v d by aCCa u l

uch h h b lly lv d, cludh p y y d c .

HoW do i RE-REgiStER?i y u h l p d y d y u w

k h x , y u w ll d - . a - (rr) c b b d y u l c l aCCa c

ACCA Connect d c l b d w l d d h aCCaw b . th ppl c cl d -

h l . Y u w ll d p y - , wh ch w ll b h h l d y u h w u d wh

y u l p d.

i y u d v h m u s ud e y r u (mser)d w v d h b c u y u l

xp d, y u c -j mser ud . Y u c- h aCCa Qu l c y u h v c d

qu l c wh ch u u y qu y u c k h C d acc u t ch c

(Cat) qu l c . i y u h v b d y dd lqu l c c l v h , pl ub ulld l u . a y x p w d b d

h p l cy pl c h y u - .Y u x p u w ll b v w d u l y u h v

d dd l qu l c c l v h .


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HoW do i claiM ExEMPtionS?i y u h v b d y dd l qu l c c

ud d w h ch ck y u x pl b l y, y u c v h l x p qu y d b

h aCCa w b . i y u w uld l k cl x p ,y u h uld v www. cc l b l.c d c pl h p c l

x p cl . t upp y u ppl c pl cludph c p ( l ) ll c p d c plc c u d by h w d b dy. Y u w ll l d p v d c l l e l h wh d cu

y h l u . Pl h x p w d d

ly l v qu l c d h x p h P l-l v l p p . i y u k lly- x d aCCa c u , y u h uld k y u c u

u d l h w pply x p .

WHat aRE tHE fEES foR ExEMPtionS?th x p h h x h

d v du l p p ( ) c c d. a c d v cw ll b y u. Pl u h y u k dp y lu p y p p ly y ul y u

v l h . i dd , y u p p d ub qu ly w d d x p ,

w d d x p d ub qu ly h p p ,y u w ll b l bl p y b h . W ly

c d h y u w c l c y ux p aCCa b x . Pl v

www. cc l b l.c d l b u x .

WHEn Will i BE notifiEd if i aM aWaRdEdadditional ExEMPtionS?a x p c w ll b u d y u x ph v b w d d. Y u x x y w ll l c y

dd l x p y u h v b w d d c h l w p duc d, p v d d y u x p ppl c

w c v d by h pp p d 31 J u y hJu d 31 July h D c b . Y u cv w h h u hmyACCA.

16

exemptions


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e x 18

t k x 21

t x d l w v 24

acc u d ud d d 26

J ex sch (Jes) 28

E er h

ee wb hee m pr ess.

EXAMS


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entering for exams

WEEk tWo

Monday

f5 P c m (th -h u )

P1 P l acc u (th -h u )

tuESday

f7 f c l r p (th -h u )

P2 C p r p (th -h u )

WEdnESday

f1 acc u Bu (tw -h u )

P3 Bu a ly (th -h u )

WEEk onE

Monday

f6 t x (th -h u )

P6 adv c d t x (th -h u )

tuESday

f4 C p d Bu L w (th -h u )

P7 adv c d aud d a u c (th -h u )

WEdnESday

f3 (mfa) *f c l acc u (tw -h u )

f8 aud d a u c (th -h u )

tHuRSday

f9 f c l m (th -h u )

P4 adv c d f c l m (th -h u )

fRiday

f2 (mma)* m acc u (tw -h u )

P5 adv c d P c m (th -h u )

* r p p h ud d u d h m u s ud e yr u (mser) w ll d c pl b b d h ud

. th p p Management Accounting (mma) d Financial Accounting (mfa).

WHEn aRE PaPER-BaSEd ExaMS HEld?ex lly h ld Ju d D c b v h -d y p d w h x ch dul d ch d y. ou x h ld

h h u h u h w ld u x u cu y. th v lv p v v p z . W lk cc u l c l d c . Y u w ll b u c lly l x c clud h l w h

x y . th bl p p -b d x u l d b l w. sp c c d x c b v w d www. cc l b l.c

WHat aRE coMPutER-BaSEd ExaMS (cBEs)?C pu -b d x v l bl p p f1, f2 d f3 ( d l mser p p mma d mfa) d ll w v

l x b l y by ll w y u h x u d h p p -b d x Ju d D c b . i dd , y u w llc v y u ul ly c pl ch x . i y u ch CBe , h y u u b d ud d

p y u ud u b . CBe u b k aCCa app v d L c d C pl vwww. cc l b l.c d l .

i y u d c d k y CBe w h x cycl y u w ll d d c h y uExamination Entry Form p bl p p f1, f2 d f3 by CBe wh ch w ll ll w y u p p -b d x p p f4f9.

18


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entering for exams

Pl h y u w ll h v k y u w CBe aCCa app v d L c d C d l

c b u d h aCCa w b . Y u w ll b ll w d CBe aCCa x c ly p p -b d x

h ld aCCa x c .

WHERE can i takE ExaMS?Y u h v h ch c p p -b d x y

v 350 x c u d h w ld. Pl vwww. cc l b l.c cc aCCa x c d b .

a y ch h v l bl c w ll b d l d hw b d Student Accountant . Pl h , du l d c l b v l bl c , w v

h h c d d l v c . W lv h h , xc p l c cu c , h ld x

d pl c h h h l d.

HoW do i aRRangE a SPEcial ExaM cEntRE?i p bl p p -b d x c h

h h l d d p c l c . r qu p c l c h uld b aCCa x d p by

15 m ch Ju x d by 15 s p b D c bx . i ly p bl u p c l c

w d h h d d c l dv l h x u ul c w ll b v l bl .

i y u k h x p c l c , y u w llb qu d p y y dd l l c l v l d

cc d v lv d wh ch lly p d d c h x up v dv c h x d .

WHat can i do if i nEEd to MakE SPEcialaRRangEMEntS in oRdER to Sit tHE ExaMS?a p aCCa equ l opp u P l cy w c l

k p c l y u y u d bl d h v p c l qu . a p h p l cy d

cc d c w h h UK D b l y D c ac 1995

w c v ly v u h d v du l w ll bd dv d du d b l y wh h y cc u x .

aCCa c d u h v y ud h hpp u y b u bl x c d cc d c w h h p c c qu .

ou d d c d x d w k c u u lyw h b h ud d x c u h h

pp p x c d pl c h lp ll c d dd h c p c h d c pl b

d u x .

i y c dd l c pl x ,p v c b d , l d x qup p d y h bl dju d

d ch v h .

e ch d v y qu d l w h d v du l b byu xp c d , cu d u h c d d

d dv d du h x p c .

aCCa l p v d cl v c p c du l w hh qu h UK D b l y D c ac 1995

u y u d by ud lv d ly dw h u u c y d l y.

aCCa c u lly h c v h p l cd p c du u h u d b l y w

h h h d d d h u ud b cc d ly.

Y u y h v ub d d d b l y y u i l r d , w w ll l dy h v

c d y u qu .

H w v , y u c cu c h v ch d c h y u , y b p bl p c l

b d y u. i y u d p c l c l h ply h x d p gl w. i uch c , d c l

v d c h u h d b l y u l b ub d.

aCCa ex D p2 C l Qu y, 89 Hyd p k s ,gl w g3 8BW, U d K d

l: +44 (0) 141 582 2000x: +44 (0) 141 582 2222

l: ud @ cc l b l.c

HoW do i REgiStER foR ExaMS?th qu ck d w y p p -b d

x l myACCA. Y u w ll c v u c

c c p y y u x d y u w ll bbl ch y u x c y b h xy cl d .

Y u c l p p -b d x by p h u hy u l cc u cy b dy y u ud h h

d u d J ex sch .

W w ll u c lly d y u Examination Entry Form d-f b u y d d-au u . Y u Examination Entry

Form h l dd h ld y u aCCa udl , p h w h v y u c c dd .


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entering for exams

i y u ch y u dd , y u h uld y ACCA Connect l myACCA d upd y u c c d l

p bl . al v ly, y u c y y u lcc u cy b dy y u h v d J

ex sch ud . Pl u y u c pl d d p y ch u by 15 ap l Ju x d

by 15 oc b D c b x . th d uh y u d c d x p cul .

i y u d c v y uExamination Entry Form u dd-f b u y d-au u , pl c c ACCA Connect

dupl c .

WHEn do i HavE to Pay foR My ExaMS?Wh p y p p -b d x , b ub y u

w h y u c pl dExamination Entry Form . f lu d w ll d l y h cc p c d p c y u

y d y v l d . al , y u h v y h u d , h w ll b d c d y uExamination Entry

Form . Y u Examination Entry Form w ll b p c d ly y u p d ull, by h y u c pl d

u d u .

Y u w ll c v ck wl d y u x y cy u Examination Entry Form d h v b c v d,

h w ll c h x c y u h v l c d dh p p b p d. Pl ch ck h d l

c ully d dv ACCA Connect d ly h y c c . i w h v y u l dd , w w ll d h

ck wl d by l, , w ll b p d y u. iy u h v c v d ck wl d v d y b h

x cl d , y u u c h y u x y hb c v d by c c ACCA Connect y u c ch ck

h u hmyACCA.

i y u p c pu -b d x , h u bk aCCa app v d L c c C d p y

x h uld b d d c ly w h y u ch c .V www. cc l b l.c ull d l aCCa app v d

L c d C .

WHEn Will i REcEivE My ExaM attEndancE dockEt?a Examination Attendance Docket w ll b y u

pp x ly h w k p h x d l hc y u h v b ll c d, ull dd h v u ,p p wh ch y u h v b d, y u ll c d d k

u b , x d d x . Pl uh y u dd k p up d h y u c vh . Y uExamination Attendance Docket l

c h ul h x d y u h uld h c p h w h y u h d

c d p x . Pl u h y u ky u Examination Attendance Docket w h y u ch y u

d x . i w ll b d by h c up v y u p y u l p p ch x .

WHat HaPPEnS if i aM aBSEnt fRoM an ExaM?Du h l v lu Examination Entry Forms w h v

p c p ch x , w h p bl ud h p w hd w x

y c h b ub d. al , p bl u d x ub qu x

y u u bl d h x y .

i y u u bl d p cul x h y u h vd , y u w ll b k d b . th w ll c

h k h x y u y k h x

. Y u w ll b v h pp u y k h xy u w b p p -b d h x x. al v ly, h p p v l bl

c pu -b d ( v l bl p p f1, f2 d f3)y u y h p p y aCCa app v dL c d C pl v www. cc l b l.c d l .

20


21/6821

taKing exams

WHat aRE tHE ExaM REgulationS?Pl v h c rul d ul p 65

h b kl d l x ul .

WHat do i nEEd to takE to tHE ExaM cEntRE?r b k y u ud iD c d dExamination Attendance Docket w h y u h x c

d k p w h y u w w ll d ch ck du hc u h x .

Y u ll w d k y u w ul , p c l , p ,

d/ c c lu d, c l u , l d - ul ,l h bl d ch pl . Y u ll w d u ly l , c dl p ck c lcul , wh ch yb p bl bu wh ch y h v p u

ph c/w d d pl y c l y. i y u u c lcul y u uh w ll w k .

WHat can i ExPEct WHEn i aRRivE at tHE ExaMcEntRE?i dv bl v y u ch x c (

d c d y uExamination Attendance Docket ) l 20u p h ch dul d y u x .

Y u w ll b ll w d h x h ll ly huc h up v . o h h ll y u

h uld p c d y u ll c d d k d ly w h ud l y. a y b h qu p p d y u d k

h uld b pl c d h ll d .

o y u d k y u w ll d y u qu p p , w b kld c d d h . Y u u p y u

qu p p u l uc d d . Y u c , h w v ,c pl y u d l y u c d d h .

Wh uc d, y u y p y u qu p p . i y u h -h u x , y u w ll b v dd l 15

u d d pl b b uc d b h x . Du h d d pl ly h

qu p p y b d. Y u u not w y uw b kl u l uc d by h up v .

f cu y , ud bl l v h xh ll p ly h wh h qu p p

p d u l h d h x . o c pl h x ,h qu p p u b v d h x h ll.

WHat Will HaPPEn if an ExaM iS cancEllEd?i x p p ( ) p u p d d, c c ll d

h w ull d by h x b d ( y ,wh h b h x l ) aCCa w ll w v

h ( p h ) h x p h p p ( )u l uch u p , c c ll h w c u d by

p d c, p d c y h v wh ch aCCa u bl b u c bl c c l .

Du h u d c pl x y p p lx , aCCa v h h ch dul

y x y c p h h p c d b v .

WHat HaPPEnS if iM not HaPPy WitH tHEconditionS at My ExaM cEntRE?W k v y u y u h x h bc d p bl . H w v , h uld y u d k c pl b u h c p , pl y h x

up v h c . th up v w ll d v y h

p bl lv h y u c d ly.i h c pl p v , w w ll k wh v u h d lc c d d pp p h c cu c .

WHat HaPPEnS if ciRcuMStancES affEct My ExaMPERfoRMancE?W h c d d y v 150,000 c x

, w c h y u y x d cul p l c cu c , wh ch y clud : your own ill health or that of close family members bereavement within your close circle of family/friends some other material irregularity during the exam that might

c y u x ul uch d h w uld h vb d h d h ul y ccu d.

i y u l h y u x p c h b dv lyc d by c cu c h k d, pl w u

x d p gl w d ly h x qu (bu c ly l h u w k h

x ) d clud d cu y v d c d c c upp y u c . W w ll c d y u c d y kpp p c .

C c h x d p :aCCa ex D p2 C l Qu y, 89 Hyd p k s ,gl w g3 8BW, U d K d

l: +44 (0) 141 582 2000x: +44 (0) 141 582 2222l: ud @ cc l b l.c

o c p y u l d upp v d c , w w lld ck wl d c h y u c cu c

w ll b c d d by h x p l p h x ull d . i h d why c

h c cu c c k pl c w h hu -w k p d, h y u h uld k qu p c l

c d d l h why h w c u c d w h h l u -w k p d.

y m s remember h s be re e m res sre p b she .


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a y y u ub du h p d bx ul publ h d w ll b d p v d

c d l. i y u h v c v d ck wl d10-d y p h x ul l d , pl c caCCa w w ll b bl k c cu c

cc u h x p l h .

WHat iS tHE PaSS MaRk foR tHE ExaMS?th p k ll p p 50%.

HoW aRE tHE ExaMS SEt?

aCCa l h u h ch x p p u ly ch ck d d d h ly d ccu ly h b l w ll-p p d ud .

aCCa x p p by x dub qu ly ch ck d by p l c p h x ,

, ubj c c - d d x .e ch x p bl h qu p p ,w h u d publ h d w d p duc

k ch . n b h p d chud wh y b y h p p wh ch h /

h p bl . ex qu d p u yp d by ud d cu u u p p w h h .

o c x p p h b d d, v w d by wh j b u h h qu

l v h yll bu d h h p p d b l c dh u h u . th l u h h u d

w d k ch u bl publ c .n x , ubj c c - d x h d v

h qu p p , u d w d k ch u h h y h v b cc d c w h h

d d qu d h l v l h x . th ubj cc d l ch ck h h x cw h p v u x , v d u c y v l p w h

h p p d u p .

o c h p p h b ully c d d, p d byh x . th pu p h u h h p pc b c pl d by v ud h v l bl .th x h p duc p u l d l yp bl c u d h qu p p .

a ll , h x , d ubj c c - d ch p p w k w h aCCa ull- duc

dv wh c - d d h p p h u h uh p c , p v d dd l l v l qu l y u c .

HoW aRE tHE ExaM ScRiPtS MaRkEd?e ch x c - d k p bl

k c d d c p . m k h ld p bl h l p p ch x

d cu p l p bl d bl h cl k

22

y. t u h k c p , hk d k w h d y h c d d .

W d p c c d d bucc ul ch x . Y u ul ch d y

p p lly u lu c d by y p v u x c d, h p c h c d d . ex d k

p y p cul b d l c p d h d u c cy b w x k .

WHEn Will i REcEivE My RESultS?

Y u w ll lly c v c y u ulpp x ly w k h x . Y u ul w lld c h v ll x k ch p p d wh h

y u h v p d l d.

HoW Will i REcEivE My ExaM RESultS?o ul l d , ul c p d ll

ud l w h Examination Entry Form h xx . Y u c l ch h v y u ul l d

y u. V www. cc l b l.c / ud / ul y u h v l dy p d h v c d w uld l k d .

r ul c l b v w d myACCA.

f ll w h l x ul f b u y D c bx d au u Ju x , h l

( ud wh h v c pl d ll h aCCa x bu h v y c pl h p c c l xp c qu (Per) d/ P l e h c dul d pply aCCa b h p)

w ll b publ h d u w b . i dd , w w ll llypubl h h l l w p p .

Y u d c d y u l wh h y u w h d y u b publ h d h p c . i y uw h ch h d c d h l

, h pl ub qu w h c ACCA Connect l h 31 July y u x h Ju d 31 J u y y u x h

D c b . W w ll c c p y u qu w dv c h ul l d .

if i REgiStEREd undER tHE MatuRE StudEnt EntRyRoutE (MSER) and PaSSEd My fiRSt ExaMS, WHatSHould i do nExt?i y u d mser ud , y u w ll b d

u c lly h aCCa Qu l c ud ucc ul c pl p p Management Accounting d Financial Accounting d p p mma d

mfa. a h y u w ll b w d d x p p pf2, Management Accounting d f3, Financial Accounting

h K wl d dul h fu d l l v l, bu w ll h v p y y x p / .Y u w ll h h v 10 y c pl h 12

x h yll bu .

taKing exams


23/6823

taKing exams

i y u d p mfa d mma w h h v p d,y u w ll b v d h mser . Y u w ll b

bl c u w h y u aCCa Qu l c u l y u bqu l c h u u y qu .H w v , y u w ll b u c lly d h aCCaC d acc u t ch c (Cat) .

i du y u h mser y u ucc ullyc pl d h p p mma mfa, y u w ll b c d d w h

x p h Cat qu l c ll w :

C pl d p p mma Management Accounting x p p p 2, 4 d 7 h Cat qu l c .

C pl d p p mfa Financial Accounting x p p p 1, 3 d 6 h Cat qu l c .

WHat can i do if i diSagREE WitH My ExaM RESultS?aCCa h p c du pl c wh ch v w h

c d c jud d by x d h uh h l ul bu . H w v , ll w h

publ c ul , y u d l h y u ul l cy u p c v d p c y u y qu d v

v w u d h ll w c cu c : you receive an absent mark but you were present at the

x d ub d x p p you were not present at an exam but received a mark for

y u p p ACCAs procedures have not been properly applied in

v y u k.

i y u w h qu d v v w, plc pl h d v v w wh ch y u c

d c p Student Accountant d ub aCCa x d p cl h pp p .th u b c v d w h 15 w k d y h

l h ul .

t qu d v v w, pl c c :aCCa ex D p2 C l Qu y, 89 Hyd p k s ,gl w g3 8BW, U d K d

l: +44 (0) 141 582 2000x: +44 (0) 141 582 2222

l: ud @ cc l b l.c

a p h v c y u w ll c v wh h y u ch d h p d d ch qu

p d. th w ll k h P (P ) f (f l) c u l k w ll b d cl d.

i , c p h ul y u d v v w, y ub l v h aCCa d d pply p c du p p ly,y u y pp l aCCa ex app l C by

ub y u pp l w aCCa h d x(gl w c ) w h h w k d y h u y u

d v v w by aCCa. Y u pp l w ll b w d d h C c d . aCCa cc p l b l y

y l cu d ul h p d v v w v c .

doES acca aWaRd PRizES foR ExaM acHiEvEMEnt?a aCCa w b l v u d x ch v d v

c . s ud wh ch v 85% b v p p h K wl d dul (f1f3) w ll b u d w h

C c ach v c h ucc .C h p z p d by j pl y d duc lu w ll b w d d c d d h h h

k w ldw d u d h sk ll dul h fu d ll v l d P l l v l. m d l w ll b w d d c d d wh ch v a l u d h v d

h h h k w ldw d p p hP l l v l e l d op dul p p(P1P7).

th b v w d w ll ly b v h c d d whch v h h h k h p .

P z -w ud w ll lly b d b uh w k h publ c ul . i c u

wh aCCa h c , b ch d ud c , J ex sch w h h l

cc u cy b dy, dd l l c l p z y b w d d.i dd , u b p z w d d u u d

ch y p c c c ud .


24/6824

tax and laW Variants

WHat aRE vaRiant PaPERS?i u b c u , y u h v h pp u y k

x b d l x d l w d vp p wh ch l v p p f4,Corporate andBusiness Law , f6, Taxation d P6, Advanced Taxation .Y u w ll h v ch y u v p p wh y u c pl dy u l d y u w ll cu dd l

ch k v p p . Du lqu , v p p d ll J

ex sch . i uch c wh h v v l bl , h UK v w ll b d x p p d h

e l h l b l v h l w p p .

WHERE aRE vaRiant PaPERS availaBlE?V p p v l bl h ll w c u :B w , Ch , Cyp u , Cz ch r publ c ( x ly), e l d(l w ly), gl b l (l w ly), H K , Hu y ( x ly),i d ( x ly), i l d, L h , m l w ( x ly), m l y ,m l , P k , P l d ( x ly), ru , sc l d (l w

ly), s p , s u h a c , UK ( x ly), V dZ b bw . i lw y h c h h h h l v l xp p P6, Advanced Taxation v l bl v p p ,

pl ch ck h bl v l .

WHat iS tHE gloBal laW vaRiant?aCCa h v p p c v l b l c p d bul w. Y u h uld ch h p y u d w k

wh aCCa d l l w p p .

HoW do i cHangE My tax and laW vaRiant PaPERS?i y u w h ch y u x d l w v p p pl

b d by 15 ap l y u x Ju d 15 oc b y u x D c b .Y u c ch y u v p p h u hmyACCA, y uJ ex sch l b dy by c c

ACCA Connect . Pl h y u ch c x v w lld h ch c cc u d ud d d

v l bl y u. a y ch h cu vp p w ll b d l d Student Accountant d h u h

h aCCa w b .


25/6825

tax and laW Variants

P per f4 f6 P6

es c rp & B s l w t a e t

B w BWa 3 3

Ch CHn 3 3 3

Cyp u CYP 3 3 3

Cz ch r publ c CZe see GLO 3

e l d eng 3 see UK see UK

gl b l gLo 3 HK HKg 3 3 3

Hu y HUn see GLO 3

i d inD see GLO 3

i l d irL 3 3 3

L h Lso 3 3

m l w mWi see GLO 3

m l y mYs 3 3 3

m l mLa 3 3 3

P k PKn 3 3

P l d PoL see GLO 3

ru rUs 3 3

sc l d sCt 3 see UK see UK

s p sgP 3 3 3

s u h a c Zaf 3 3 3

UK UK see ENG or SCT 3 3

V Vnm 3 3

Z b bw ZWe 3 3 3


26/6826

accounting and auditing standards

aCCa yll bu l x b l y by ll w y u h p k xb d i l f c l r p s d d (ifrs) d i ls d d aud (isa), wh ch y u w ll h v p bl qu l cw h l b l p p c v . i c c u , y u w ll l h v h p

k p p b d l d d up y u wh h y u w h l y u qu l c l c l l b l bu d .

WHicH PaPERS aRE BaSEd on intERnationalStandaRdS?th ll w p p b d i l d d

c l p d ud :P p f3, f c l acc u ( mfa ud du d h mser)P p f7, f c l r pP p f8, aud d a u cP p P2, C p r pP p P7, adv c d aud d a u c .

i H K , i l d, m l y , s p d h UK, hp p h v b d p d l cc u cy p c c .s ud d h c u w ll d d c dwh h h y p k p p b d i l

l cc u d/ ud d d .

HoW do i SElEct tHE accounting and auditingStandaRdS i WiSH to folloW?i y u l v c u y wh h d p d l

d d h y u h uld ch h h i l UK d d . i y u l v c u y wh d p d

l d d v l bl , y u h uld ch b wi l h l d p d d d.

th x v y u ch h w ll bu d d h cc u d ud d dy u c p . Y u w ll d l c wh ch cc u

d ud d d y u w h b x d why u y h cc u d ud p p byc pl h Examination Entry Form .

th bl pp h w h d d y u w ll b d,b d h x v y u l c d.

can i Sit PaPERS undER diffEREnt accounting andauditing StandaRdS?Y . Wh y u c pl y u Examination Entry Form y u c

l c wh ch d d y u w h ll w ch d v du lcc u d ud p p .

f x pl , y u y w h udy UK cc u d dd i l d d ud .

HoW do i cHooSE WHicH accounting and auditingStandaRdS and vaRiant PaPERS i SHould takE?i p h x h l v y u dy u c d y u h uld h c d : the country where you currently work or study where you hope to work in the future who you work for or the type of company you hope to work

( l c l ul l c p y) what tuition is available locally the rules regarding recognition to become a registered

ud y u c u y.


27/6827

accounting and auditing standards

t r se e e S r

B w i l UK

Ch i l UK

Cyp u i l UK

Cz ch i l UK

H K , sar i l HK, sar

Hu y i l UK

i d i l UK

i l d i l i l d

L h i l UK

m l w i l UK

m l y i l m l y

m l i l UK

P k i l UK

P l d i l UK

ru i l UKs p i l s p

s u h a c i l UK

UK i l UK

V i l UK

Z b bw i l UK


28/6828

joint examination schemes

WHat iS a Joint ExaMination ScHEME?a J ex sch p h p b w

l cc u cy b dy d aCCa p v d cc aCCa lly- cc p d ch x .L c l cc u cy ud w h b h b d d

h by bl y h x c b h p b h b d ul u ly.

Joint ExaMination ScHEME local SERvicESi y u J ex sch ud , y u c kch dd , x c d c ly h J

ex sch c . Pl u h y ch d l w w k p y publ h d aCCacl d . Pl v www. cc l b l.c ccc c d l J ex sch .

aRE tHERE additional fEES if tHERE iS a JointExaMination ScHEME in My countRy?Y u y b qu d p y ub c p b h aCCa

d y u l b dy. f lu p y h c uld ul v l h . th dd l y u

ch k l v p p p p u d lcc u d ud d d .

WHERE doES acca oPERatE Joint ExaMinationScHEMES?aCCa p J ex sch w h lp l b d h c u l d b l w.

i y u d h c u , y u u bd w h b h aCCa d h l b dy. Y u h uld

h v c v d J ex sch ud (iD) c d w h h b kl . i y u h v , pl c c

ACCA Connect d ly.

B rb s w h he i s e ch r ere a s B rb s (icaB)th v p p c v B b d l w d/

x. Y u u d h J ex schqu h y u ll c d h UK v x dh ch c e l h l b l h l w p p h h pp p v ud d w k

B b d . i c d d h y u cc u dud p p b d i l d d .

Pl ch ck y u d l u y u h v bll c d h pp p v y u c cu c .

t d y u v , ply ub y u qu aCCaex , by 15 ap l y u k x Ju 15oc b y u k x D c b . Y u c lch y u v l h u hmyACCA up u l h

x - y d dl by c c y u l b dy.

Be e w h he i s e ch r ere a s Be e(ica Be e)th v p p c v B l z l w d/ x.Y u u d h J ex sch qu

h y u ll c d h UK v x d h ch c e l h l b l h l w p p h h

pp p v ud d w k B l z .i c d d h y u cc u d ud p pb d i l d d .

Pl ch ck y u d l u y u h v b

ll c d h pp p v y u c cu c .t d y u v , ply ub y u qu aCCaex , by 15 ap l y u k x Ju 15oc b y u k x D c b . Y u c lch y u v l h u hmyACCA up u l h


B sw w h he B sw i s e a s (Bia)Y u u d h J ex sch ll wy u ch wh h ll w h B w UK v

P p f6, Taxation d h B w e l h v P p f4, Corporate and Business Law .

Bia c d h ud pl w k B wc h y h v c pl d h x h uld cc ud ud p p b d i l d d .


t d y u v , ply ub y u qu aCCaex , by 15 ap l y u k x Ju 15oc b y u k x D c b . Y u c lch y u v l h u hmyACCA up u l h


c mb w h he k mp he i s e cer e P ba s a rs (kicPaa)

th v p p c v C b d l w d/x. Y u u d h J ex schqu h y u ll c d h UK s p v

x p p f6,Taxation d P6, Advanced Taxation dh e l h s p v P p f4,Corporate and

Business Law h h pp p v ud d w k C b d . i c d d

h y u cc u d ud p p b d i l d d .


t d y u v , ply ub y u qu aCCax , by 15 ap l y u k x Ju 15

oc b y u k x D c b . Y u c lch y u v l h u hmyACCA up u l h



29/6829


c pr s w h he i s e cer e P b a s c pr s (icPac)Y u u d h J ex sch ll wy u ch wh h ll w h Cyp u UK v

p p f6,Taxation d P6, Advanced Taxation d hCyp u e l h v f4,Corporate and Business Law .

iCPaC c d h ud pl w k Cyp uc h y h v c pl d h x h uld cc ud ud p p b d i l d d d

Cyp u v p p l w d x.





gree e w h he the i s e cer e P b a s gree e (SoEl) *

Y u u d h J ex sch ll wy u ch wh h ll w h UK v p pf6, Taxation d h e l h v f4,Corporate andBusiness Law k soeL g k x d l w p p .acc u d aud ov h B d (ep p L kt pp k el h (eLte)) qu h ud pl

w k ud g c c h y h v c pl d hx , h g k p p x d l w.

Pl ch ck y u d l u y u h v b

ll c d h pp p v y u c cu c .t d y u v , ply ub y u qu aCCa

x , by 15 ap l y u k x Ju 15oc b y u k x D c b . Y u c lch y u v l h u hmyACCA up u l h x

y d dl by c c y u l b dy.

* v l bl u l Ju 2010

g w h he i s e ch r ere a s g (icag)th v p p c v guy l w d/ x.Y u u d h J ex sch qu

h y u ll c d h UK v x d h ch c e l h l b l h l w p p h h

pp p v ud d w k guy .i c d d h y u cc u d ud p pb d i l d d .





J m w h he i s e ch r ere a s J m (icaJ)th v p p c v J c l w d/ x.Y u u d h J ex sch qu

h y u ll c d h UK v x d h ch c

e l h l b l h l w p p h h pp p v ud d w k J c .i c d d h y u cc u d ud p pb d i l d d .





les h w h he les h i s e a s (lia)Y u u d h J ex sch ll wy u ch wh h ll w h L h UK v

P p f6, Taxation d h L h e l h v P p f4, Corporate and Business Law . i c d d

h y u cc u d ud p p b d i l d d .





M w w h he P b a s E m c M w (PaEcM)Y u u d h J sch ll w y u chwh h ll w h m l w UK v P p f6,Taxation

d h e l h l b l v P p f4,Corporate andBusiness Law . i c d d h y u cc u d

ud p p b d i l d d .






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Y u c ub y u aCCa ub c p , x p d x, wh ch p y bl aCCa, PaeCm l c l cu cy.

PaeCm w ll h b c v d gBP d aCCa. Y u dv d p h h d p y d v d p bl d d l y p c p l

ppl c xch c l. th xch cb b d dv c d y ub d u b

cc p d by h pp p c / ppl c .

M w h he M i s e a s (Mia)Y u u d h J ex sch ll w

y u ch wh h ll w h m l UK v p p f6, Taxation d P6, Advanced Taxation d h m l e l h v P p f4,Corporate and Business Law .

i c d d h y u cc u d ud p pb d i l d d .





S err le e w h he i s e ch r ere a s S err le e (icaSl)th v p p c v s L l w d/

x. Y u u d h J ex schqu h y u ll c d h UK v x d h

ch c e l h l b l h l w p p h h pp p v ud d w k

s L . i c d d h y u cc u dud p p b d i l d d .


t d y u v , ply ub y u qu aCCa

x , by 15 ap l y u k x Ju 15oc b y u k x D c b . Y u c lch y u v l h u hmyACCA up u l h


S p re w h he i s e cer e P b a s S p re (icPaS)

Y u u d h J ex sch ll wy u ch wh h ll w h s p , UK m l yv p p f6,Taxation d P6, Advanced Taxation ;

d h s p , m l y e l h v P pf4, Corporate and Business Law . i dd , aCCa s p d p d p p P1,Professional Accountant

d P4, Advanced Financial Management . iCPas lyc d h ud pl w k s p c

h y h v c pl d h x h uld ll w h s pv d d p d p p .





Sw w h he Sw i s e a s (Sia)th v p p c v sw z l d l w d/

x. Y u u d h J ex sch

ll w y u ch wh h ll w h s u h a c UK v p p f6,Taxation d P6, AdvancedTaxation ; d h s u h a c e l h l w v P pf4, Corporate and Business Law . i c d d h y u

cc u d ud p p b d i l d d .





tr t b w h he i s e ch r erea s tr t b (icatt)th v p p c v t d d d t b l w

d/ x. Y u u d h J ex schqu h y u ll c d h UK v x d h

ch c e l h l b l h l w p p h h pp p v ud d w k

t d d d t b . i c d d h y u cc ud ud p p b d i l d d .


t d y u v , ply ub y u qu aCCax , by 15 ap l y u k x Ju 15oc b y u k x D c b . Y u c lch y u v l h u hmyACCA up u l h


v e m w h he M s r f e (Mof)Y u u d h J ex sch ll wy u ch wh h ll w h V v f6,Taxation d h V v P p f4,Corporate andBusiness Law .



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z mb w h he z mb i s e ch r ere a s(zica)th v p p c v Z b l w d/ x.Y u u d h J ex sch qu

h y u ll c d h UK v x d h ch c

e l h l b l h l w p p h h pp p v ud d w k Z b .i c d d h y u cc u d ud p pb d i l d d .





Y u c ub y u aCCa ub c p , x p d x ZiCa l c l cu cy. ZiCa w ll h

b c v d gBP d aCCa. Y u dv d p h h d p y d v d p bl

d d l y p c p l ppl c xchc l. th xch c b b d dv c d

y ub d u b cc p d by h pp pc / ppl c .


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f me, p r me, re e se, e esses, e- e r ,

s e e rr se s .

i y u ch c . Bu w w ll v y udv c h w d u p v d

d wh y u d udy.

s p-by- p u d h x 34

D l d yll bu , udy u d d x p p 35s udy l 36

f d u p v d 38

D v l p y u c l e l h k ll 40

46

HOW TO STUDY


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step-by-step guide to the exams

HoW Many ExaMS can i takE at EacH ExaM SESSion?s ud c k x u u p p x- hcycl h clud b h p p -b d d c pu -b d

x . th ll w x- h cycl h v b d d:

J e e 1 f b u y 31 July ( clud h Jup p -b d x )

de ember e 1 au u 31 J u y ( clud hD c b p p -b d x ).

can i takE tHE ExaMS in any oRdER?Y u u x dul d K wl d , sk ll ,e l h op bu y u c p p p w h

dul y d . H w v , h yll bu h bd v l p d p duc lly h d p d,aCCa c d h p p w h dul k

d .

P p y b p d d dul h l h dul p d d .

th x p p p v l bl y u ch x w ll b cl ly d c d y uExamination Entry Form wh ch w ll b y u d-f b u y d d-au u dc l b ch ck d myACCA.

WHicH oPtionS PaPERS SHould i cHooSE?i up y u. th l ch c p v d d by h opp p ll w y u cu ch c l wh ch p cul ly l v y u ch c p d ld

pl y . H w v , y u w uld l k b UK r daud u h y u w ll d k P p P7, Advanced

Audit and Assurance y u w op p p .

HoW long do i HavE to coMPlEtE tHE ExaMS?Y u h v y c pl ll h x wh ch

h d y u d ud , h d wh

y u k x .

a y , y u h v c pl d ll h x ,y u w ll b d h pp u y v L k d u wh ch w ll v y u cc u c uch Student

Accountant , bu w ll v y u h x p c .

i y u h v d u d h m u s ud e y r u(mser), y u h v u c cu v x cycl p mma,Management Accounting d mfa, Financial Accountingy u u p h p p w h w y .i y u u ucc ul, y u w ll b bl c u w hy u aCCa Qu l c u l y u b qu l c h

u u y qu . H w v , y u w ll bu c lly d h aCCa C d acc u

t ch c (Cat) . Pl v h t k x c p 21 h b kl u h .

WHat Will BE ExaMinEd?aCCa h u l cu ul wh d c d whc p x bl d cu wh ch c uld b u d p x p p . a x bl d cu l l ,

d d , ul u d c d y b x blv h c v d h u u . i , h

cu d 30 s p b . th y d cu l d x bl u d p h d p lly x bl

w h h x h ll w c l d y . f u h d l clud y xc p h ul pl

h p c c x p p yll bu u d dl x bl d cu wh ch c b u d haCCa w b .

if i Want to acHiEvE uk REgiStEREd auditoRStatuS, do i HavE to takE any PaRticulaR PaPERS?i y u w uld l k b UK r d aud u

h y u w ll d k P p P7, Advanced Audit and Assurance y u w op p p .

i y u w h b c d ud bu d d h vu c xp c h l c y u op

p p , y u d c d l y u c b c d ud , y u c k P p P7 l d .

34


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detailed syllabus, study guides

and exam papers

a u l h yll bu l d b l w. Pl v www. cc l b l.c v w h d l d yll bu , udy u d , p l d p x p p .

fundaMEntalS ( p p l)

k w e e

f1 acc u Bu (aB)f2 m acc u (ma)f3 f c l acc u (fa)

S sf4 C p d Bu L w (CL)f5 P c m (Pm)f6 t x (tX)f7 f c l r p (fr)f8 aud d a u c (aa)f9 f c l m (fm)

PRofESSional ( v p p l)

Esse s

P1 P l acc u (Pa)P2 C p r p (Cr)P3 Bu a ly (Ba)

op s( w b c pl d)P4 adv c d f c l m (afm)P5 adv c d P c m (aPm)P6 adv c d t x (atX)P7 adv c d aud d a u c (aaa)


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study materials

BPP L m d l cth c : We are an official ACCA publisher Our study materials are prepared by in-house subject experts Our reputation is based on exam success.

o r m ss :t upp y u h w h v v udy l , d p bl dl yl d udy u x ucc y u aCCa ud .

tHE tHREE StEPS to SuccESS

1 le r ers 2 Pr se pp 3 Re se re

S e sou c l p ducd d c v h yll bucl ly d c p h v ly.

-le ra c v l l h

k h d v vpp ch udy .

Pr e re s f cu x ch qu ,w h v u d c d paCCa x p p .

-P sst y u k wl d

d u d d w hpp x ly 300 qu .

a s ess cdsU h y c h yc v h v l l

h yll bu .

P ss r sP bl , c c d d l

l u v hv .

S pp r you he w

C c cu v c pl c d d l y u l c l d bu .

BPP le r Me s mer ser est l: 0845 075 1100 (UK) e l: l d @bpp.ct l: +44(0)20 8740 2211 ( v ) W b : www.bpp.c /l d

th sm r ! th s ess! th BPP le r Me !

BPP L m d d K pl Publ h h c l publ h x b k h aCCa Qu l c .


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study materials

add l udy upp p v d d by BPP L m d d K plPubl h v myACCA. Pl v h c h aCCa w b ccv d p p c wh ch c v c u p p , c v u

d dv c h w p p x .

K pl Publ h w k cl ly w h aCCa d ud p v d y u w h h h qu l y udy l , ll d d by

xp d ul ly upd d v y u h l vd upd d c , h b p bl ch c x

ucc .W h v 100 y xp c p duc cc u cy l d, aCCa

w c l publ h , K pl Publ h ( ly K pl Publ h f ulk Ly ch) w ll pl c d upp h ud ud w ldw d . a c l publ h , v y x w p duc b

h d p d w h x - v w d publ c .

ou c p c l h xp c d h UK d p duc l v ,c ly ucc ul d x - cu d publ c wh ch u d by u c

l b , y wh ch Pl u app v d L P .

W p ud u c p duc d x - cu d udy l d c u ch w d , v d h u p c d v v w y upp y u, h

ud .

ou en- l y c d c ll b w h u c p c l u , d pp ch l , c b u x d c u wh l pp h yll bu

b z chu k u d u d d . en- c p d d c kh c v u lly bl d dy l x dly. all ud h v h pp u y h

u d d h d ch ch p w h d d ch p x d d qu .th v lu y w w y udy, ll w cc h l p ck ywh , y

d d d w h y u d d.

ou b l y, h y d c u l ch d d v l p c b d v y u dy c, v l

d y- -u udy l u K pl Publ h c u b d d l hucc aCCa ud , l c u , b k ll d c p cu w ldw d .

f r m re rm k p P b sh r pr s, swww.k pl publ h .c .uk c ll +44 (0)118 989 0629 l publ h @k pl .c .uk


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finding a tuition proVider

HoW can i find a tuition PRovidER?aCCa tu P v d L l d c y

u p v d wh ch y aCCa qu l c .Y u c cc aCCa tu P v d L l www. cc l b l.c , wh y u c ch by up v d , l c , qu l c , c u yp yc b h c .

WHicH tuition PRovidERS aRE includEd on tHEtuition PRovidER liSt?th u p v d y u w ll d h tu P v d

L clud :

appr e le r P r ers S e t(P m/g ) aCCa app v d L P u p v dwh h v d d h h y c ch ll p c by aCCa. g ld dPl u pp v l d ly h h-qu l y up v d wh aCCa c d c d ud .

Subscribers to ACCAs Tuition Provi er Listth u p v d d h ld l pp v l aCCa. th y h v b lly d by aCCa, d

h qu l y u h ud y c v hu p v d h c b u d by aCCa.

th clu u p v d wh h v b llyd l d aCCa app v d L P h

tu P v d L v ud h pp u y k ully d d c b u h ch c u p v d .

t u qu l y l xp c , aCCa lyc d h y u ch udy w h u

app v d L P s ud tu . th ccl ly b d d by h app v d L P s ud tu Pl u /g ld l .

WHat can i ExPEct fRoM Studying WitH anaPPRovEd lEaRning PaRtnER?s udy w h app v d L P y u c

xp c c v h h qu l y u d xc ll udupp c bl v , c duc v udy.

all u app v d L P c v ul v aCCa u h h y up d d v l p

d c u k p h d d h h. V cludp v w h ud h db ck wh

l k udy w h h u p v d .

WHat aRE tHE diffEREncES BEtWEEn gold andPlatinuM aPPRovEd lEaRning PaRtnERS?g ld app v d L P h v d aCCa h h y c p c u d hw y h y h u uch h p v

c bl p d d qu c l , c ullyd d c d , d c l v b l y

d h w y h y d d l v h aCCa c u uch h v k wl d bl d xp c d ch

, uc u d ch p d p v d udw h dv c udy p d u l upp .

Pl u app v d L P dh h h hd d p v d ud w h h b p bl ch c

ucc . i dd h g ld p c, Pl u app v d L P h v p v d

v d c c u l p v d v , d uc ly x ul , by

xc d aCCa w ldw d p .

WHat aRE tHE BEnEfitS of cHooSing to Study WitHan aPPRovEd lEaRning PaRtnER?th pp v l p h h j b ud :

1 Bes pr e ss r e i b c app v d L P y u u

p v d w ll h v b d aCCa w d lyc d d h hly- d d l b l b p c c

b ch k . th p v d y u w h u c h h h-qu l y aCCa u d ud upp y u w ll c v .

2 impr eme s he q

s e per rm e Y u u p v d w ll h v cc

d v l p pp u d l , p v d d by aCCa h lp h c u u p v h u d

y u p c .

3 i es s e mp s s pr ersaCCa v y ud c pl d app v d L P . i y u u d w h hw y y u app v d L P h d l w h y uc pl , aCCa c p d qu p h

u h w h c pl w d l w h h u hh c pl p c du . aCCa y c duc v h app v d L P v u h , d

uph ld c pl y b u d v l h up v d h app v d L P p

d h tu P v d L . i y u h v c pl app v d L P , y u h uld k h

w :


39/6839

finding a tuition proVider

app v d L P s ud tuL P h p D paCCa2 C l Qu y89 Hyd p k sgl w g3 8BWU d K d

WHat SHould i conSidER WHEn iM cHooSing atuition PRovidER?r dl wh h y u ch udy w h

aCCa app v d L P , h u b c h y u y w h k c d whch u p v d .

Location: h ch c u p v d y u l c l? i , y u y w c d u p v d

wh d c l p ck . Qualifications an courses offere : d h u

p v d u c u h qu l c d p p ( ) hy u udy ? W ll y u b bl k ub qup p w h h u p v d ?

Mo es of stu offere : y u l k ull ,p v c u ? D y u w d

u p v d wh c - - c u , w uld d c l p ck b u d y u d ?

Variants an a apte papers: d h u p v d u h v d p d p p h y u

udy ? Computer-base examinations: y u udy w d

h K wl d dul h aCCa Qu l c , w lly u b bl k c pu -b d x w h h

u p v d ? Facilities: y u d d v y u ch u

p v d , h c p k c l v l bl ? i y ud h v cc c pu h i , d h

u p v d h v c pu v l bl ud u ?D y u qu d bl d cc ?


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deVelop your financial english sKills

WHy iS it iMPoRtant to dEvEloP financial EngliSHlanguagE SkillS?e l h h l l u c d

cc u cy. s k d bu y whw h ucc d h l b l bu b bl d h h y h v - e l h l u k ll ,

d h v h b l y c v w h cc u cy d cp l h u h u h l bu c u y.

WHat SuPPoRt doES acca offER to StudEntS WHoWiSH to dEvEloP tHEiR financial EngliSH SkillS?

t h d d h lp bu p l h w h h y h v h c l e l h k ll h y d,aCCa d U v y C b d esoL (e l h sp k

o h L u ) h v c b d h xp d v l p h i l C c f c l e l h

(C b d iCfe). C b d iCfe d l qu l c y pu u c cc u cy c d w ll

b v lu bl dd h CV y hc c .

succ ul c d d w ll b bl u h l u k llh y d v l p h u h C b d iCfe p c c l u ,

p c p d d cu c lu d xp p cl ly. th y w ll b c p bl

u d d c l d cu clud ,j u l cl , l , p d p p l .

at WHat lEvEl iS caMBRidgE icfE SEt?C b d iCfe h h-l v l x l v l B2 dC1 h C eu p f w k r c L u , publ h d by h C u c l eu p . L k hC b d esoL x , h qu l c e l h l

c - l d c x , ply v c bul y dc l uc u l u . th h

ucc ul p c h x d h b l y u e l h c v ly bu d c - l d

, d ply l c d x ch qu

d b l y p l u x .

C b d iCfe c v h l v l h C b d fC c e l h d h C c adv c d e l h,

d b d 5.56.5 ieLts (i l e l hL u t sy ).

WHat do i nEEd to do to coMPlEtE caMBRidgE icfE?th x c u p p r d , W , L

d sp k p v d c p h v pp ch d v l p c l e l h l u k ll .

th t L h b l y u d d p kl u clud p , l c u , w b dc ,d cu d v w c - l d u . th t

sp k h u p k e l h, cludh c d d b l y p d qu d xph lv c h ly c - l d p c u

pp p l u . th c duc d by dl x .

th t r d d t W p p h b l y u d d w x uch l cc ud ud d d , c p d cu , c lp d c l cc u , d w l ,p d p p l cc u cy d c c x .

WHat MatERialS aRE availaBlE to HElP ME PREPaREfoR caMBRidgE icfE?C b d iCfe h c d by x v v c

d upp v l bl wh ch clud pl p p dch u c , w ll l pp p x b k

d h l publ h d by C b d U v y Pd h publ h .

aCCa d C b d esoL h v x v upp w k l p v d d x c h lp y u p p

h x , wh v y u h w ld.

WHERE can i find MoRE infoRMation aBoutcaMBRidgE icfE?Pl v www.f c le l h. .


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Pr e per e es p r he

ACCA Qualification.

W h u h , y u c b c b . i p y u c

d y u c v hw kpl c . sh w pl y why u d .

th b c 44m h qu 45

g d 48

L k b w x d p c c l xp c 49

PRACTICALEXPERIENCE


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the basics

WHAT IS ACCAS PRACTICAL EXPERIENCE REQUIREMENT(PER)?aCCa p c c l xp c qu (Per) k yc p h aCCa Qu l c . t b c aCCa b ll ud d l u

ucc ully c pl : the ACCA exams the Professional Ethics Module* the practical experience requirement.

* t d w h aCCa b 1 J u y 2007

qu d c pl h P l e h c m dul ,l h u h c pl h dul c d d.

44

WHat do i HavE to do?th u c p h Per: achieve nine (9) Essentials and at least four (4) Options

p c bj c v ( k l 13 ) h c y u w kpl c

record and report your PER progress through the traineed v l p x (tDm)*

complete 36 months experience in one or more accounting c - l d l

make a PER return each year.

P c bj c v d c c v p c y u w k c v cc u . th y lu l h v lu d ud y u h uld d

y u ul l y u Per.

U h d v l p x (tDm) ck d c dy u ch v h p c bj c v *. th c b

cc d v myACCA.

* U l y u pl y g ld Pl u app v d e pl yd h y h v k dv h tDm x p .

WHy iS tHE PER iMPoRtant?i d p c v ly aCCa-qu l d

cc u , d h lp y u u u c ch ll , y ud d v l p y u k ll h w kpl c w ll p

h x . th Per h lp y u : apply in practice the knowledge and techniques gained

h u h y u ud w d h aCCa x observe and be involved in real-life work situations that

h lp y u d v l p h k ll , ud d b h v u h qu l d cc u d

develop your judgment, encouraging you to reflect on thequ l y y u w k d h w y u y p v y u w kp c h u u .

th Per h lp y u p v h y u h v h l v

p l k ll , k wl d , ud d b h v uqu d qu l d cc u . i y u p c bj c v ch v d u y u

u h xp c l v l h wh y u h v h b l d u y qu d b c b .

e pl y xp c aCCa b h w h h l v l k wl d d b l y h w kpl c , d b h v

h c lly. Per bl y u c y u c v du d h h-qu l y w kpl c p c , k y u

v lu bl pl y .

aCCa Per d v l p p l k wl d dv lu , h c d ud qu d p h w k w hp l c p c .


45/6845

meeting the requirements

HoW do i gEt tHE RigHt tyPE of ExPERiEncE?aCCa w k v y c d z .Wh v y u w k, p l k h pp u

h lp y u y u Per d b 36 h xp c l v l , l . id lly, y u h uld h v j b wh y u p c v d k

l d cc u , c , ud d u c , h l d ch c l uch x , lv cy, d

c cc u .

ev , y u j b clud ly ll u cc u cy

d c w k c c u l y u c d p h y u p d h c v . f x pl , ly qu y u w k du h y p w k

cc u c k , y u y ly cl hh l v y u Per u l u .

Y u c u xp c p v u l h lp y u cl p c bj c v , clud xp c d b

w h aCCa. th p wh up v d y u w k h u b bl v w d h w y u ch ll qu . t d h , h h w ll d

b d w kpl c h tDm. Y u c lu xp c d b c u w d h36- h qu .

WHat aRE PERfoRMancE oBJEctivES?P c bj c v aCCa d c c v

p c , d h u d d w k h y u xp c d ch v d d h w kpl c . th yd c b h k d w k c v y y u y c y u d hv lu d ud y u xp c d h v d d

cc u . th y l clud b u

ESSEntialS PERfoRMancE oBJEctivES coMPlEtE all ninE

Pr ess sm, e h s er e

1 D h ppl c p l h c ,v lu d jud

2 C bu h c v v c

3 r w - c l k

Pers e e e ess

4 m l5 C u c c v ly6 U d c u c ch l y

B s ess m eme

7 m c v y u p b l y8 i p v d p l p c9 m

th tDm clud d l d chp c bj c v .

oPtionS PERfoRMancE oBJEctivES cHooSE any fouR

f rep r

10 P p c l x l pu p11 i p c l c d c l

Per rm e me s reme m eme

12 P p c l 13 C bu bud pl d p duc14 m d c l bud

f e m eme

15 ev lu p l bu / v pp u

d h qu d c p16 m c h u c v c h du y y

a ss r e

17 P p d c ll c v d c ud18 ev lu d p ud

t

19 ev lu d c pu x p y bl20 a w h x pl

PERfoRMancE oBJEctivES


46/6846


h w k u c y u u p duc d h qu l y y uw k. f x pl , y u y b k d d v l p p j cpl h y u d d .

Y u qu d ch v l 13 p c bj c v l ll e l p c bj c v ,

u y u op p c bj c v , hc y u w kpl c .

t d y u ch v y u w kpl c ,y u w ll d w ch ll qu ch bj c v .

WHAT ARE THE CHALLENGE QUESTIONS?th Per d d h lp y u d v l p y u jud d

l c h qu l y y u w k d wh y u h d d p v y u w k p c h u u .

th ch ll qu h h lp y u d h byh w h y u c ly h qu l y d v lu y u

w k, d wh y u y c u p v . th yl h lp y u u y u w k c v y h y u

w kpl c c v lu wh h y u h v ch v d hd d qu d by h d v du l p c bj c v .

e ch p c bj c v h h u qu ch llqu ch d d h ch d p d c lly,

w ll w d ch ll qu y u w .

WHat iS a WoRkPlacE MEntoR?a w kpl c p wh upp y ud v l p h w kpl c d v w y u p d

ch v w k, d pl y p l hch v y u Per.

th w ll l v w y u w y u ch llqu d y u xp c d h p cbj c v y u b h h y u h v h

d d qu d.

i y u p b l y d w kpl c .

WHo can BE My WoRkPlacE MEntoR?th w kpl c : should ideally be a qualified accountant recognised by law

y u c u y d/ b ifaC b dy must have knowledge of your work.

HavE you founda WoRkPlacE MEntoR?

do tHEy knoW youR WoRk?

ARE THEy QUALIFIEd*?

yES, tHEy aRE a SuitaBlEWoRkPlacE MEntoR

See se b e r rm wh be r w r p e me r

A workplace mentor must know our work. However, if the are qualifie * s , h s pers s e s r r s per s r

A workplace mentor shoul be qualifie *. However, this person coul s w r p e me r s h e r s per s r

ers r per rm e bje es

yES

yES

yES

no

no

no

* Qu l d cc d h d b v

QUICK CHECK


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Y u w kpl c h uld b w h wh y uw k cl ly, wh k w h yp w k y u d w,

d wh l k w h qu l y y u w k. id lly h w llb y u l , h p wh y u p p cul p j c c v .

i y u w kpl c qu l d y u w ll d d up v wh qu l d.

WHat iS a tRaining SuPERviSoR?i h w kpl c p l cc u

c d by l w y u c u y d/ b ifaC b dy, up v wh c d h uldc u h ucc ul h p c

bj c v .

a up v d ul l l bu w llc h ucc ul h p c bj c v

y u w kpl c qu l d.

WHat if i aM Studying full tiME?th Per l ch v y u aCCa Qu l c .W h u y u c pply b h p. al h u h w

c d h y u c pl y u x wh l y up c c l xp c , w l h y p

udy h x ull- b b hl v xp c . i y u udy ull y u y

b bl y l v xp c ch v yp c bj c v , bu y u w ll ll d c pl Per u l u ch y . i y u h v y p v u w k

xp c , wh h p - v lu y b , w kpl c h p d y h w k u d k w

l v h y b c u d w d y u Per. Y u w lld d w kpl c , wh k w y u w k h

, y u p c bj c v .

ev y u d d ch v y p c bj c v y u p v u w k, y u c c u p p v u

l v l w d h 36- h qu .

WHy do i nEEd to MakE an annual PER REtuRn?a p h Per y u qu d c pl Per u

ch y . th pu p h u l u h lp y u y u w y aCCa b h p. i ll w aCCa

ck y u p d y u by d v l p p duc dv c h lp upp y u d d v l p .

all qu d c pl u l u ,clud h udy ull- b , h w k

- l v l , d h w k h ,uch ll h l h. ev y u w k g ld


Pl u app v d e pl y d v l p d h v cl d x p c d y u p c c l

xp c u h tDm, y u w ll ll d c pl u l u .

WHat iS a PER audit?aCCa w ll c duc Per ud u h qu l y h Perp c d h d d h u hp c bj c v .


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getting started

WHat iS tHE tRainEE dEvEloPMEnt MatRix (tdM)?t h lp y u pl d c d y u Per y u c cc y u p l tDm

h u h yaCCa. Y u w ll d y u u b d p c d cc myACCA.

th tDm l l d v l p d p c c lly aCCa . i w llh lp y u h u h v y pl y u d v l p , p c bj c v , d w h w y u ch ll qu

h u h h v h qu v w d d d . i w ll l h lp y u v u l CV, ch y u pl y d c p . f lly,

y u c u c pl y u Per u l u .

th tDm u v y h y u l k ly b l w h u h w b-b d y d h i . th p u d( cc d v myACCA) th U gu d h o l tDm h lp y u

h u h v u u c , uch upd y u pl y d l dd w kpl c .

aCCa h l p duc d 18 h v d d p dc dw kpl c c pl h d v l p x (tDm). thp v d p-by- p u d h u c l y h tDm. V h Per

upp c www. cc l b l.c d u .

find a WoRkPlacE MEntoR

taRgEt PERfoRMancE oBJEctivES

gain ExPERiEncE

ANSWER CHALLENGE QUESTIONS

REviEW and gain Sign-off


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linKs betWeen exams

and practical experience

B d l duc l d d u by hi l f d acc u (ifaC), aCCa h

u d h h cl l k b w h duc lyll bu d h p c c l xp c qu h

aCCa Qu l c .

th h y u h uld v y cl ly h w hk wl d y u d v l p h u h h x w ll l hw kpl c v h p c bj c v y u ch v .

th u u b y u y u c pl h x

d p c c l xp c qu ul u ly: It will help you to structure your study and work if youch v h p c bj c v h l h x

p p y u udy . You will be putting into practice in the workplace the

ch qu d h y u l v h x pply wh y u l c p v y u k ll

d c p c h w kpl c d h lp c y uucc h x .

You should be more effective in the workplace if you studyd w k h wh ch h uld p y upl y by d h y u qu ckly l w

k ll d h p v d upp y u y u ud b c l h .

It can save you and/or your employer time and money c pl h x d p c c l xp c h uld

p v y u p c h x d h w kpl cd y u p qu ckly w d aCCa

b h p.

i p bl c pl y u x d p c c lxp c qu ul u ly, h y d y u l v xp c h ly c pl h x

h y u ll u d d d c c ll h k wl d dk ll y u h v d d c pply h k wl d

c v ly h w kpl c .

th bl b l w h w h l k b w h x yll bud h p c c l w k xp c .

e l p c bj c v k d w h * d u b c pl d by ll .

aREa ExaM PaPER PERfoRMancE oBJEctivES

Pr ess sm, e h s er e

P1, P l acc u 1* D h ppl c p l h c , v lu d jud2* C bu h c v v c 3* r w - c l k

Pers e e e ess th wh l x yll bu p l c v k ll , clud

d c u c k ll

4* m l5* C u c c v ly6* U d c u c ch l y

B s ess m eme f1, acc u BuP3, Bu a lyP5, adv c d P c m

7* m c v y u p b l y8* i p v d p l p c9* m

f rep r

f3, f c l acc uf7, f c l r pP2, C p r p

10 P p c l x l pu p11 i p c l c d c l

Per rm e me s reme m eme

f2, m acc uf5, P c mP5, adv c d P c m

12 P p c l 13 C bu bud pl d p duc14 m d c l bud

f e m eme

f9, f c l mP4, adv c d f c l m

15 ev lu p l bu / v pp u d h qu d cp

16 m c h u c v c h d u y y

a ss r e f8, aud d a u cP7, adv c d aud d a u c

17 P p d c ll c v d c ud18 ev lu d p ud

t f6, t xP6, adv c d t x

19 ev lu d c pu x p y bl20 a w h x pl

B s ess mmer w f4, C p d Bu L w L w, ul d c pl c d h u h pp p p cbj c v


50/68


51/68

v es, e h s er e.

e l k ll h cp l. n ly w ll w y u b d cc u , bu l

cc u h d.

PROFESSIONALETHICSMODULE


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WHat iS tHE PRofESSional EtHicS ModulE?a p y u h c l d v l p , y u w ll b qu d c pl P l e h c dul . th dul w ll vy u xp u h c l p p c v wh ch clud

v l l - wh ch qu y u l c y u wh c l b h v u d v lu .

WHy do i HavE to coMPlEtE a PRofESSional EtHicSModulE?C l h aCCa Qu l c h p c p l v lu , h c d v c l k ll

d d cc u cy v w d h dc d c duc , ul d l l . P ld h c c v d p 11 h 16 x p p

clud ll p p P l l v l d h h e l p c bj c v . U d p hduc l yll bu d h p c c l xp c h

P l e h c dul . th h P l e h cdul h lp y u d v l p h c l k wl d , v yd jud wh ch c h b ppl d h x

p cul ly P1,Professional Accountant d l h w kpl c .

all ud qu d c pl h P le h c dul .

WHEn do i HavE to coMPlEtE tHE PRofESSionalEtHicS ModulE?Y u w ll b v cc h P l e h c dulwh y u b c l bl k P p P1,Professional

Accountant . i c d d h y u k h P le h c dul h , b pP p P1. al h u h y u h v h l x b l y k h dul

y u w c v c , u b c pl d b y upply aCCa b h p.

HoW long Will it takE ME to coMPlEtE tHEPRofESSional EtHicS ModulE?

th ll c d c pl h P le h c dul . i c , aCCa c u y u c pl hP l e h c dul v p d ll w y u

l c wh y u h v l d p h u h hv u y u w p c .

52

iS tHERE a PaSS MaRk foR tHE PRofESSional EtHicSModulE?th x h P l e h c dul hy u c l h c u . th l - y u c pl , d d c u y u l c why u h v l h u h u h dul . Y u w ll b qu d

w h ll h c v d c d w h hdul d l c wh y u h v d h .

HoW can i accESS tHE PRofESSional EtHicS ModulE?th l P l e h c dul c b cc d v

myACCA.

th P l e h c dul l v l bl d w l d mP3 mP4 pl y , b l ph Bl ckb y, u

h ll w p : l s e (MP3 p er P ) d w l d d

u b p dc . l s e /W h (MP4 e P ) d w l d d

u b v dc wh ch clud h c udy ul .

Y u w ll h d l d c pl h w l U 9, c pl h dul .

M b e ph e/B berr c b d w l d d y u b lph Bl ckb y. i clud c v qu zz l

h l v h h c dul w ll h cudy d h U 9 w l wh ch c

b ub d l k x .

V myACCA d u h ch c lp c c d h w d w l d h P l e h c

dul .

i ll p bl , w w uld c u y u c pl hl v h P l e h c dul wh ch u

cu b p c c l l d x ly

l x bl u , ll w y u c d d y u p .

i y u d h v i cc , pl c c ACCAConnect d l v w ll b d y u

cc h P l e h c dul .

professional ethics


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y r rs e ree s ess.

g Bsc d d y u aCCaQu l c w h u d ubly u w kl d.

B c pl h Bsc d 54

r ch d a ly p j c 56

BSc DEGREE


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benefits of completing the bs degree

aCCa d ox d B k U v y h v w k d h d v l p Bsc appl d acc u , wh ch v l bl xclu v ly aCCa ud wh w h

b d wh l udy w d h aCCa Qu l c .

th u u b c pl h d .n l b c u d d p l cc uqu l c p w ul c b qu l c h v , pu y u d d w h pl y d cy u c p p c . Bu d ju k u w d .V myACCA v w h v d d u wh

u ud d b h v y b u h xp c c pl h d .

WHy a PaRtnERSHiP BEtWEEn acca and oxfoRdBRookES univERSity?aCCa bl h d d p h p w h ox d B kU v y (oBU) h ll w : Founded in 1865, OBU has consistently maintained

c d v y d qu l pp u duc , wh ch ch aCCa p l cy ud

d wh ch b d up b l y d ppl c OBU has been voted the best modern university in the SundayTimes Good University Guide v y ucc

OBU shares ACCAs international perspective and hasx v l k w h duc l u w ldw d

Like ACCA, OBU is a modern, forward-looking institution,k d v l p w p duc d v c ud .

WHo can oBtain tHE BS dEgREE?th Bsc appl d acc u xclu v y u aCCa

ud , p c v wh h y u d u d h ud u d h m u s ud e y r u

(mser).

HoW do i gain tHE BS dEgREE?t b w d d h Bsc d , y u u :

1 Be re s ere w h o r Br es u ers e p e - he BS e ree s heme.

r w h ox d B k U v y k pl cu c lly y u d c d aCCa h y u w h d

b p d h Bsc d p wh y u llyd w h aCCa. i y u d d p h d

ch wh y u lly d, y u y d y b p y h fu d l l v l

P p f7f9.

t w h ox d B k U v y, y u u h ld cc p bl e l h L u qu l c . a p aCCa

P p f4, Corporate and Business Law h ox dB k U v y e l h L u qu .H w v ud wh w d d x p P pf4 d wh d h ld l v cc p bl e l hL u qu l c w ll b l bl h Bscd ch .

2 P ss he acca f me s e e P pers f1f9.ox d B k U v y v c d x p

w d d aCCa ud y h fu d ll v l P p f1f6, bu ud u d p haCCa fu d l l v l P p f7f9 b l bl

h Bsc d . ox d B k U v y bl v c d x p b d qu l c d

h 10 y .

3 c mp e e he acca Pr ess E h s m e. Y u w ll d c pl h P l e h c dul

by 15 ap l y u w h ub r ch d a lyP j c by 31 m y, by 15 oc b y u w h ub

h p j c by 30 n v b . 4 P ss he o r Br es u ers Rese r h a s s

Pr je .Y u c ub y u r ch d a ly P j c ox d B k U v y y u h v c v dy u c l aCCa x ul h w h y u h v

ucc ully c pl d h aCCa fu d l l v lP p d h P l e h c dul .

5 c mp e e he BS e ree s heme w h 10 e rs rinitial registration onto the ACCA Qualification.

HoW MucH ExtRa WoRk iS involvEd?tw k y l w d ch v h aCCa Qu l c

p ll h fu d l P p dc pl h P l e h c dul . th h ly

x w k h y u h v u d k b w d d h Bscd p h ox d B k r ch d a lyP j c . th ll w y u d c d c,p l d bl k ll qu d by Bsc du .

54


55/68

th r ch d a ly P j c bu - l dch p j c , wh ch qu y u w r ch

r p ( x u 6,500 w d ) d sk ll d Ls ( x u 2,000 w d ).

HoW MucH ExtRa Will i HavE to Pay?ox d B k U v y qu y u p y r ch

d a ly P j c wh y u ub y ur ch d a ly P j c h U v y. th y

c . Ch ck w b d l www. cc l b l.c / ud /b c/ ub /

HoW iS My claSS of dEgREE dEtERMinEd?ox d B k U v y w d h Bsc d w h fCl , Upp s c d Cl , L w s c d Cl th dCl H u .

Y u cl d d d by c b h v y u k d h x aCCa fu d l l v l P p ,f4f9 w h h d w d d y u r ch d a lyP j c . V www. cc l b l.c / ud ull d l

h Bsc appl d acc u d .

ox d B k U v y c ly clud h k dby ud aCCa x v l d d by ox d B k . iy u h v b v x p h hP p f4f6, h h P p w ll b clud d hd y u cl d .

HoW iS tHE BS dEgREE validatEd?a UK U v y, ox d B k U v y h c plyw h h qu h UK Qu l y a u c a cy(Qaa) h w d y d .

ox d B k U v y h u qu l y w kwh ch p v d u c h h d d h aCCafu d l l v l P p f1f9 c w h h

d d u d du cc u x p p , dh h d d ch v d by aCCa ud c

w h h d d ch v d by u d du cc uud . th x p c du d w d k h

aCCa fu d l l v l P p c duc d by aCCa cc d c w h ul .

benefits of completing the bs degree

ox d B k U v y h ld Bsc appl d acc uex B d w c ch c l d y dBsc d w d . th ch d by h D

h ox d B k Bu sch l, h /h .th Bsc ex B d clud p v ox d B k U v y, aCCa, h Bsc d p

d w ex l ex wh h ld p h UK u v .

WHat aRE tHE oxfoRd BRookESunivERSity REgulationS?th c duc d p p h ox d B k U v yr ch d a ly P j c , clud ch , c v d by

h ox d B k U v y ud ul . Pl vwww.b k . c.uk/ ul cc h ul .

th l clud ul pp l h d c h Bsc ex B d, h u h y u ll w d k v w h ex B d d c b d

d w h h c d c jud h x .

HoW can i contact oxfoRd BRookES univERSity?i y u h v y qu b u h Bsc appl dacc u d ch pl c c h Bsc Pad h aCCa o c ox d B k U v y.

aCCa o c Bu sch lox d B k U v yWh l y C puWh l yox d h oX33 1HXU d K d

l: +44 (0) 1865 485702l: cc @b k . c.uk

55


56/68

WHat doES tHE RESEaRcH and analySiS PRoJEctinvolvE?th r ch d a ly P j c bu - l d

ch p j c , wh ch qu y u w r chr p ( x u 6,500 w d ) d sk ll d Ls ( x u 2,000 w d ).

Y u u d y P j c m (u u lly y u pl y ,c ll u aCCa b ), wh w ll p v d y u w h

u d c du y u p j c d u h c y u w k.

Y u qu d v h p y uP j c m ul l h qu h sk ll dL s .

WHat SuPPoRt iS availaBlE to HElP ME coMPlEtEtHE RESEaRcH and analySiS PRoJEct?Y u c v w u d l h r ch d a ly P j c

www. cc l b l.c / ud y u c pu ch c py aCCa c UK 5.

th u d l h uld b u c y u ul l hqu h p j c . H w v , y u l d

h u d l h y u d uc hch qu h y u h uld c d u / hll w udy h d , v l bl :

face-to-face tuition from a college offering courses on how c pl h r ch d a ly P j c

study texts produced by publishers BPP Learning Mediad K pl Publ h h w c pl h r chd a ly P j c .

WHEn can i SuBMit My RESEaRcH and analySiSPRoJEct?Y u c ub y u r ch d a ly P j c ox dB k U v y y u h v c v d y u c laCCa x ul h w h y u h v ucc ullyc pl d h aCCa fu d l l v l p p d h

P l e h c dul .

th p j c ub cl d 31 m y d30 n v b . Pl y u w ll d c pl hP l e h c dul b ub y u r ch

d a ly P j c . th d dl c pl hP l e h c dul 15 ap l d 15 oc b .

56

research and analysis project

i y u p j c c v d p j c ub d dl , y u ub y u p j c b y u h v p d ll h

aCCa fu d l l v l p p d h P l e h cdul , y u p j c w ll b u d y u u k d.

a ud xc p l c cu c , ll , h uldd l y ub h p j c u l h y u h h w k

pp p d d.

Y u u p h r ch d a ly P j c w h 10y l h aCCa Qu l c .

WHERE do i SuBMit My RESEaRcH and analySiSPRoJEct?Y u h uld d y u r ch d a ly P j c , hw h h p j c , h aCCa o c ox dB k U v y. Y u w ll c v ck wl d

c p y u r ch d a ly P j c d y u p j c .

aCCa o c Bu sch lox d B k U v yWh l y C puWh l yox d h oX33 1HXU d K d


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y e p sse re ms, epr e per e e

mp e e re h s m e.

Y u w dy pply b h p.

C ul , y uv d .

th b b h p 58

m b h p u 59

MEMBERSHIP


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the benefits of membership

succ ul c pl h aCCa x , p c c l xp c qud P l e h c dul y u dy pply b h p.

58

th c b h qu p v d v d c y u b l u u pl y d u h hpu d d d aCCa b h p h h v .

aCCa b h p w ll p y u h l d d hp d d pl y d y u p y u

b l y ucc d h h h l v l. i dd , aCCab y u w ll h v cc xclu v b

clud : use of the acca e ers y u

reer pp r es cc h b c hw ld cc u d bu d cc cpl d c u u c

pr ess e e pme aCCa l d - d CPDch ACCA Realise w ll upp y u l l

p l d p l d v l p d u y u d d v l p h k ll d d ucc d

dy c bu v h h e ersh p b h p w ll u y u k p

up d w h h l h k h p h u h hly b z accounting&business

d ul publ c , d b , c ul , lk wl d l b y d d d c d h ly -z

accounting&business direct

e w r pp r es w k w h l k - d dd v du l d bu l d aCCa c l d

CPD v er m b aCCa l b l pu p

pp u y u c b d d w k lywh y u ch

pp r e e he re e b h l c llyd l b lly h u h v lv w h aCCa b ch ,

w k , c u , c d c u c l e h e h s pp r l cc u d

ud d d , ch c l dv y v c d

h c u c s s be e s v c d

p duc d by p c lly- l c d p d hx l p v d .


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membership issues

i HavE PaSSEd My ExaMS. doES tHat MEan i aM aMEMBER of acca and can uSE tHE dESignatoRylEttERS acca aftER My naME?n . Y u y ly y u l a l y u h vp d h x bu y d y

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