Studysmart corporate by Vassilis Economu

Professional Training and Applied Business Advisory

WELCOME Dr. Constantine Kiritsis, Founder

In a constantly challenging environment, it is purposeful that individuals, candidates and professionals are equipped with the best possible knowledge. Knowledge is the only timeless competitive advantage. For 20 years my colleagues and I have offered top quality services relating to professional education and counseling. I am proud to have been instrumental in launching professional qualifications in Greece in the 1990’s and having trained thousands of professionals and students in professional qualifications and certifications in Greece, Cyprus, Russia, Serbia, Czech Republic, Slovakia, Romania, Poland, Dubai and other countries. I am also proud of setting up the first educational website, www.studysmart.gr in Greece as well as authoring the first educational guide in Greece in 2004, now in its 8th edition. The most important achievement however is the fact that StudySmart has coached more than 3000 professionals to find the best possible educational choice. We at StudySmart™ have enjoyed the “ride” and have proved that value is appreciated, however competitive the market can be. Prospective candidates, corporate leaders and even parents have given us the courage to move forward dynamically and offer additional educational and training services.

“Let us help you stay ahead of the game...”

We have strengthened the StudySmart™ team with distinguished business professionals as the new associates in the company and enlarged the scope of our services to applied business advisory as well. Our advisory service line is now available, ranging from specialized consulting to accounting and corporate finance as well as specific HR and planning services. Our team, our partnerships and corporate sponsors, our affiliates as well as our international exposure, are guiding us into a leading market position and in new market segments. During these turbulent times, top quality counseling, professional advice, support and training are crucial for all business organizations and their human capital. We can certainly help you achieve your goals because we have done it again… and again… Let us help you stay ahead of the game…

Dino

About StudySmart™

ACCA

Association of Chartered Certified Accountants (UK)

CIMA

Chartered Institute of Management Accountants (UK)

DipIFR

StudySmart™ Professional Training StudySmart™ is a unique organization operating in the professional training, advisory and publishing fields. The company was founded by Dr. Constantine “Dino” Kiritsis in 2005 and is led by industry experts with 60+ years collective experience as entrepreneurs, leaders, educators, advisors, consultants and professional trainers. StudySmart™ has an established track record of offering a broad range of professional services to demanding and diverse clients. Within that range of services lies our continuous support to talented professionals and our commitment to the rearing through StudySmart™ of the next generation of leaders. In the field of professional training, StudySmart™ operates internationally in numerous European and Middle Eastern Countries such as Serbia, Romania, Czech Republic, Poland, Slovakia, Dubai, Abu Dhabi and others.

Over the past decade, employers on a global scale have shown a remarkable shift towards professional qualifications, both in recruitment and in staff training. This is where StudySmart™ carries a serious competitive edge by being differentiated offering an ever expanding spectrum of professional qualifications through its pool of trainers:

CFA

Chartered Financial Analysts (USA)

CIA

Certified Internal Auditor (USA)

PMP

Project Management Professional (USA)

CISA

Certified Information Systems Auditor (USA)

SHRM-CP

Society for Human Resource Managment Certified Professional

SHRM-SCP

Diploma in International Financial Reporting (UK)

Society for Human Resource Managment Senior Certified Professional

OUR MISSION To be the best in what we do by developing true and honest relationships with our clients by being proactive, innovative, valuable, fair and ethical. OUR PRACTICE We emphasize on applied practices versus theoretical approaches and our practice is based on ethos and honesty. We operate with constantly updated knowledge, and common sense. It is unfortunate that common sense is not that “common” anymore…

WE KNOW OUR BUSINESS We have the technical and professional applied knowledge at an international level.

How Are We Different?

“The distance of the road to success becomes shorter as soon as you take the first step”

WE KNOW QUALITY IN CUSTOMER SERVICE We revert onto client requests within 24-48 hours and we always pick up the phone! We answer…period. Members of our team have gone through quality reviews from top associations and passed them successfully in areas of admin and customer service. PASSING RATES | SUCCESS RATES Our team has been able to assist numerous candidates in their quest for higher education in terms of applications and general counseling. Our trainers enjoy incredible passing rates and excellent evaluations in professional qualifications and certifications. COMPETITIVE PRICING We operate in a challenging environment and know we can offer you the best price without jeopardizing the quality.

INNOVATION Given that the only way to have a sustainable competitive advantage is to constantly change, update and be innovative, this is what we are doing.

StudySmart™ Timeline NDEDTragoutsis. is FOU

art™ rgiris StudySm ine Kiritsis & A shed. bli tant ide is pu by Cons u g l a n o i ucat First ed

StudySmart™ partners with Harper Collins to offer

guide

Times Good University Guide in Greek, sponsored by PwC.

2005 2006

2007

StudySmart.gr

LAUNCHED

First educational website in Greece, sponsored by HSBC.

StudySmart™ partners with Daphne communications to offer

FIRST EDUCATIONAL MAGAZINE, becomes best-seller

2008

2009

2010

StudySmart™ launches Professional Qualifications (ACCA, CIA, CFA, CISA, DipIFR) through its own brand and StudySmart’s founder sets up a unique Microphilanthropy organization

Teachers without Borders

2011

2012

StudySmart™ becomes a Gold approved learning provider by ACCA, a Registered Learning Provider for CIMA & the exclusive partner of SHRM for Greece & Cyprus for HRMP and HRBP. At the same time, StudySmart® launches SABA (StudySmart Applied Business Advisory) as a new advisory service to its clients headed by Dimitris Chadjiapostolou and partners with StudySmart™ Becker – ATC for 10th year anniversary interactive training (2005 – 2015) material on PQs in Greece & Cyprus.

10 YEARS

2013

2014

StudySmart™ partners with

Management pocketbooks to offer select titles for the regional market.

StudySmart™ offers corporate

TRAINING OPTIONS

to clients on Soft & Hard Skills (Leadership, Sales, IFRSs, Business Acumen etc.) while StudySmart’s founder partners with PwC on curriculum development a Mini MBA programme launched internationally.

2015

StudySmart™ re-launches StudySmart™ expands operations on professional training in

10 DIFFERENT COUNTRIES in 3 different continents and becomes the only organization to offer CIMA courses in Greece. StudySmart™ also

purchases www.certifications.gr,

a site StudySmart™ assisted as a start-up. Teams up with ICAP to offer PQs in Greece.

www.certifications.gr,

the only website in English focusing solely on Professional Qualifications & education and publishes a practical guide on PQs in print and e-book format. Teams up with PwC for PQ training in the Balkan and the Middle East region, while the Mini MBA Dr. C. Kiritsis developed becomes a huge success in various parts of the world through his partnership with PwC.

SLOVAKIA

CZECH REPUBLIC

HUNGARY

POLAND

BULGARIA

GREECE

CYPRUS

UKRAINE

LITHUANIA

MOLDOVA

ROMANIA

Footprint

LUXEMBURG

SWITZERLAND

SLOVENIA

SERBIA

QATAR

DUBAI

KAZAKHSTAN

RUSSIA

CHINA

StudySmart â&#x20AC;&#x2122;s core team of 5 advisors / trainers has

60+years

experience

of collective in business consulting & corporate training

Offering

9 different

professional titles

15+ years

of experience in the professional qualifications market

3500+

enquires

email serviced since 2006

StudySmart â&#x20AC;&#x2122;s team has successfully

Delivering training different in

20 countries in 3 different continents

8 quality reviews at the

passed

highest level from

4 international professional associations

ACCA The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants, with over 147,000 members worldwide. The ACCA Qualification develops accounting knowledge and skills as well as professional values. This enables students to build successful careers as finance and management professionals in any sector. The ACCA Qualification prepares you to lead a successful career in accounting. It empowers you with information and insights that reflect the evolving times. This is why it emphasizes ethics, governance, codes of conduct, legislation, regulation, professionalism and values. Since the ACCA Qualification cultivates accounting knowledge, skills and professional values, adding the ACCA letters after your name is a recognized sign of excellence. WHO IS IT FOR? Anyone can pursue the ACCA Qualification. But your educational background will play a role in how many exam papers you will have to take. This makes it ideal for professionals already active in accounting and people keen on a career change. Accountants, auditors, financial advisors and consultants, finance managers, free-lancers, college and university students and particularly those who pursue a prosperous career as chartered, or in the finance function of any corporation. BENEFITS • It improves your career prospects and enhances your chances of promotion. It also shows employers that you will be a meaningful addition to the firm because of your in-depth knowledge of finance and accounting, including international accounting and auditing standards. • Qualified professionals have in-depth insight into tax, audit, business law, core accountancy subjects and more. Also, when firms opt to sponsor their staff in pursuing the ACCA Qualification, it motivates the team. It is also advantageous since it enhances the team's knowledge.

REQUIREMENTS 1. Successful completion of the 14 modules / papers. All levels must be completed in order (Knowledge - Skills Essentials - Options) but you can do the papers within a level in the order you wish. 2. Exemptions from certain modules may be awarded by the ACCA on the basis of the candidate’s academic qualifications. Usually one up to five exemptions are awarded, depending on the relevance of the candidate’s degree (could be from a University, Technological institution - TEI, College affiliates) 3. Three years of relevant work experience. (This could be acquired prior to, during or after the completion of your ACCA studies) 4. The completion of the “Professional Ethics Module” (e-learning and on-line assessment)

DURATION The length of time can vary depending on the exemptions awarded and the number of papers attempted in each exam session. There are two exam sessions each year, in December and in June*. During an exam session, you can opt for up to four papers. You can even do papers from two different levels but only if you are finishing the lower level. You have up to ten years to complete the Qualification. As exams are in English a good knowledge of the English language is useful. * Note: from 2015-2016 ACCA may offer additional on-line exam sittings

ACCA

MODULES FUNDAMENTALS

PROFESSIONAL

KNOWLEDGE • F1: Accountant in Business • F2: Management Accounting • F3: Financial Accounting

ESSENTIALS • P1: Governance, Risk and Ethics • P2: Corporate Reporting • P3: Business Analysis

SKILLS • F4: Corporate & Business Law* • F5: Performance Management • F6: Taxation* • F7: Financial Reporting • F8: Audit & Assurance • F9: Financial Management

OPTIONS (select 2 out of 4) • P4: Advanced Financial Management • P5: Advanced Performance Management • P6: Advanced Taxation • P7: Advanced Audit & Assurance

* THE ACCA JOINT EXAMINATION SCHEME (JES): Please ask us if ACCA offers a JES in your country

ACCA (UK) 29, Lincoln’s Inn Fields London, WC2A 3EE T: +44 (0) 2070595000 F: +44 (0) 2070595050 E: info@accaglobal.com

SHRM-CP The society for Human Resourse Managment Certified Professional (SHRM-CP), is a globally relevant credential that is designed to validate professional-level core human resource knowledge and skills. The credential demonstrates mastery of generally accepted technical and operational HR principles. Independent of geographic region, the credential complements local HR practices. Through demonstrated knowledge, the credential enhances the credibility of HR professionals and the organizations they serve. The SHRM-CP exam is for HR professionals who mainly provide HR services in one country. SHRM-CP candidates are involved in recruiting, compensation and benefits, training and HR administration. The certification is designed for the HR professional who: • Focuses on implementing HR programs; • Handles operational matters; • Reports to another HR professional within the organization; • Has at least one to four years of professional-level work experience, depending on education, handling a wide range of general HR responsibilities; • Holds a job that focuses on HR department responsibilities rather than on the whole organization; and • Follows policies and guidelines for decision-making. • Seeks to gain credibility through increasing HR knowledge and experience • Is a workplace mentor THE BENEFITS OF THE SHRM-CP PROGRAM Becoming an SHRM-CP means you have to pass an exam. The SHRM-CP program sharpens skills and useful competencies that are essential to your career's success: In addition to nurturing all these indispensable skills, SHRM’s program gives you the insider's edge. • Superior HR knowledge base (theoretical and practical) • Evidence of the most current core HR practices and principles • High ethical standards • Personal skills • Communication skills • Motivational and leadership skills • Significant know-how

THE SHRM-CP EXAM & SUBJECT AREA The SHRM-CP exam assesses general knowledge of the HR field in six functional areas: • HR Administration (22%) • Recruitment & Selection (22%) • Employee Relations & Communication (20%) • Compensation & Benefits (14%) • Training & Development (15%) • Health, Safety & Security (7%) • Exam Requireme

SHRM-CP RECERTIFICATION REQUIREMENTS SHRM-CP recertification is required every three years by the expiration date of your current certification. Designees may recertify by documenting 60 recertification credit hours over that three-year period or by retaking the exam. Not just anyone can become an SHRM-CP. Why? Because SHRM-CP is a very specific professional designation and a badge of excellence. And so to qualify to take the exam you need one of the below: • Minimum of 1 year of professional-level experience in an HR position with a Master’s degree or global equivalent. • Minimum of 2 years of professional-level experience in an HR position with a bachelor’s degree or global equivalent. • Minimum of 4 years of professional-level experience in an HR position with a less than a bachelor’s degree.

SHRM-CP THE EXAM The SHRM-CP Exam is a Computer-based Testing (CBT) and is composed of 170 questions (145 scored questions, 25 pre-test questions). The exam is 3 hours 25 minutes in length. SHRM-CP RECERTIFICATION REQUIREMENTS SHRM-CP recertification is required every three years by the expiration date of your current certification. Designees may recertify by documenting 60 recertification credit hours over that three-year period or by retaking the exam.

ABOUT THE SHRM Founded in 1948, the society for Human Resourse Managment is the world’s longest HR organization devoted to HRM, representing more than 275.000 members in over 60 countries. • SHRM has more than 575 affiliated chapters within the USA and offices in China, India and the UAE. • The Credential Readiness Assessment (CRA) is a self-reported, online pre-assessment developed to assess your professional readiness for the selected credential. The CRA is a combination of multiple-choice questions and proficiency statements used to test in each topic area (domain). These assessment results provide details on the topic areas where you should focus your study efforts to improve your chances of success on the exam. You will receive an email with instructions on how to access the CRA immediately after submitting the application with payment. t testing period • You may choose between two testing periods to schedule the exam: September 1-30, and March 1-31, of each year. Please allow up to five business days after taking the CRA to receive an email with instructions on how to select the desired testing window.

www.shrm.org

SHRM-SCP BENEFITS OF THE SHRM-SCP PROGRAM Becoming an SHRM-SCP means you have to pass an exam. The SHRM-SCP program sharpens skills and useful competencies that are essential to your career's success: • Superior HR knowledge base (theoretical and practical) • Evidence of the most current core HR practices and principles • High ethical standards • Personal skills • Communication skills • Motivational and leadership skills • Significant know-how

WHO IS IT FOR The society for Human Resource Managment Senior Certified Professional exam is for senior-level HR professionals mainly working in one country. SHRM-SCP candidates are involved in talent management, strategy, service delivery, and policy-making activities. It is a globally relevant credential that is designed to validate management-level core human resource knowledge and skills. The credential demonstrates mastery of generally accepted HR principles in strategy and policy development as well as service delivery. Independent of geographic region, the credential complements local HR practices. Through demonstrated knowledge, the credential enhances the credibility of HR professionals and the organizations they serve. The SHRM-SCP certification is designed for a senior HR professional who: • Designs and plans programs in addition to implementing programs; • Has authority in the HR department; • Has at least four to seven years of wide-ranging and complex HR experience; • Has extensive HR generalist knowledge; • Can judge complicated situations using HR knowledge acquired over many years; • Understands the business beyond HR and has influence within the overall organization; • Seeks to strengthen the HR profession and gain credibility through increasing HR knowledge and experience.

SHRM-SCP SUBJECT AREA • HR as a Business Leader (32%) • People Development & Talent Management (29%) • HR Service Delivery (23%) • Measurement (16%) The SHRM-SCP Exam is a Computer-based Testing (CBT) and is composed of 130 questions (105 scored questions, 25 pre-test questions). The exam is 2 hours 30 minutes in length.

SHRM-SCP

REQUIREMENTS • Minimum of 4 years professional-level experience in an HR position with a Master’s degree or global equivalent • Minimum of 5 years of professional-level experience in an HR position with a bachelor’s degree or global equivalent. • Minimum of 7 years of professional-level experience in an HR position with a less than a bachelor’s degree. ABOUT THE SHRM Founded in 1948, the society for Human Resourse Managment is the world’s longest HR organization devoted to HRM, representing more than 275.000 members in over 60 countries. • SHRM has more than 575 affiliated chapters within the USA and offices in China, India and the UAE. • You may choose between two testing periods to schedule the exam: September 1-30, and March 1-31, of each year. Please allow up to five business days after taking the CRA to receive an email with instructions on how to select the desired testing window. • Exams are administered through our exam partner Prometric. Prometric operates a network of 10,000 test centers in 160 countries. After receiving your ATT letter, to schedule an exam, please go to www.prometric.com and click schedule an exam. We encourage you to schedule your exams early in the testing window, as demand increases near the end of the window.

www.shrm.org

DipIFR

The Diploma in International Financial Reporting Standards (DipIFR) by ACCA (UK) (Association of Chartered Certified Accountants) is designed to develop knowledge of IASs/IFRSs. It provides an understanding of the concepts and principles which underpin them, and of their application in the international marketplace.

COURSE AIM & OBJECTIVES The main aim of the course is to develop knowledge, understanding and application of IASs/IFRSs the concepts and principles which underpin them. Over 113 countries require or permit the use of International Financial Reporting Standards (IFRS) for publicly-traded companies. All listed companies in the European Union (EU) have to prepare consolidated company accounts that comply with IFRS. It also affects associates and subsidiaries of EU-listed companies. Other countries such as Australia, Hong Kong and South Africa have already adopted IFRS or equivalents as their local Generally Accepted Accounting Principles (GAAP). And many other countries around the world are moving towards applying IFRS, which is having a significant impact on financial reporting. On completion of the Diploma, candidates should be able to: • understand and explain the structure of the framework of international accounting • apply relevant financial reporting standards to key elements of financial reports • identify and apply disclosure requirements for companies in financial reports and notes • prepare group financial statements (excluding group cash-flow statements) including subsidiaries, associates and joint ventures.

ASSESSMENT It is assessed by a single three hour examination while the pass mark is 50%. APPLICATION One can apply for the Diploma in International Financial Reporting (DipIFR) at any time, but needs to sit exams at a specific exam session, we will need to receive a registration form and copies of all supporting documents at least 20 days before for postal applications and 10 days before for online applications – These are the following closing dates: 8 April for the June exam session 8 October for the December exam session The initial registration fee (for 2014) is £205 and includes one exam attempt.

ENTRY REQUIREMENTS If you are a professional accountant or auditor who works in practice or business, and are qualified according to national accounting standards, then you are eligible to take this ACCA financial reporting qualification. If you are working in practice, but not yet qualified, then you may still be eligible. You will need to prove that you have one of the following: • three years' relevant accounting experience (by submitting a letter from your employer) • a relevant degree plus two years' work experience • an ACCA Certificate in International Financial Reporting plus two years' work experience.

CISA

STRENGTHS The CISA certification has been recognised with ANSI accreditation, along with the CISM certification- both of these certifications are managed by ISACA. It is one of the few certifications formally approved by the US Department of Defense in their Information Assurance Technical category (DoD 8570.01-M). The American National Standards Institute (ANSI) has awarded accreditation under ISO/IEC 17024 to the Certified Information Systems Auditor (CISA) and Certified Information Security Manager (CISM) certification programs. ANSI reaccredited these ISACA programs in 2008.

In today's era of corporate governance and accountability the need to link sound corporate governance with effective internal control and risk management has never been greater. Technical strategies alone are not capable of ensuring sound IT governance and providing business value. To benefit most from the information that is the life blood of an organization, it is essential to have an IT governance strategy, assurance program and information security program aligned with business goals and capable of effectively managing risk. Employing experienced IT audit and security professionals can help ensure an organization's success. Therefore, today's organizations rely upon individuals who know how to secure systems and evaluate and report on the adequacy of system controls, security practices, efficiency and effectiveness to assure that data integrity is protected and that systems comply with applicable policies, standards, laws and regulations. With a growing demand for professionals possessing IS audit, control and security skills, CISA has become a preferred certification program by individuals and organizations around the world.

WHY BECOME A CISA? Enhanced Knowledge and Skills • To demonstrate your willingness to improve your technical knowledge and skills • To demonstrate to management your proficiency toward organizational excellence Career Advancement • To obtain credentials that employers seek • To enhance your professional image Worldwide Recognition • To be included with over 60,000 other professionals who have gained the CISA designation worldwide

THE INFORMATION SYSTEM AUDIT AND CONTROL ASSOCIATION (ISACA) Founded in 1969, ISACA is a globally recognized leader in IT governance, control, security and assurance representing more than 75000 strong world wide members who live and work in more than 170 countries and cover a variety of professional IT related positions such as, IS auditor, consultant, educator, IS security professional, regulator, chief information officer and internal auditor. ISACA members work in nearly all industry categories, including financial and banking, public sector, utilities and manufacturing. ISACA is a pace-setting global organization for IT professionals focusing on information governance, security and audit. It is uniquely positioned and equipped to be the single provider of the leading-edge products and services needed to be successful and maintain competitive advantage.

CISA DRIVEN BY THE NEED TO ACHIEVE? AIMING FOR HIGHER WORKPLACE OBJECTIVES? Let CISA take you a step ahead towards excellence in IT governance • Nearly 2,000 are now employed in organizations as the CEO, CFO or equivalent executive position • More than 2,000 serve as chief audit executives, audit partners or audit heads • More than 5,000 serve as CIO/CTOs, CISO/CSOs, security directors, security managers or consultants • More than 9,200 serve as audit directors, managers or consultants • Over 14,000 are employed in managerial or consulting positions in IT operations or compliance. • Over 14,000 are auditors (IS/IT and non-IS/IT). BECOMING AN ISACA STUDENT MEMBER The applicant must currently be a full-time student (undergraduate or graduate). ISACA considers you as a full-time student if you are currently enrolled in atleast 12 credit hours as an undergraduate student or 9 credit hours as a graduate student. IT and audit professional are also eligible to appear for the exam. Practical Experience ISACA requires the following two requirements are met as a fair condition of awarding of the certification. • Passing the examination. • 3 years of IS audit related or equivalent experience if 120 credit hours have been completed in a bachelor degree EXAMINATION STRUCTURE The CISA program is designed to assess and certify individuals in the IS audit, control and security professionals who demonstrate exceptional skill and judgment in IS audit. The CISA credential measures expertise in the areas of: The Process of Auditing Information System Governance and Management of IT Information Systems Acquisition, Development and Implementation Information System Operation, Maintenance and Support Protection of Information Assets

14% 14% 19% 23% 30%

A candidate is given 4 hours to complete 200 multiple-choice question exam on the above six areas. The candidate is required to score 450 marks or higher on a common scale of 200-800 in order to pass the exam. Exams are held twice in a year in the month of June and December.

CFA®

The CFA® designation is a qualification for finance and investment professionals, particularly in the fields of investment management and financial analysis of stocks, bonds and their derivative assets. The program focuses on portfolio management and financial analysis, and provides a general knowledge of other areas of finance. It's a graduate-level program for investment professionals. You will join a global network of more than 78000 professionals. You will earn a designation recognized all over the world. Clients and colleagues regard you with a presumption of expertise. The three-year program requires you to study for and pass three levels of exams. If you pass the exams and meet other requirements (practical experience of 4 years), you earn a CFA® charter. When you sign up for the CFA® Program, you become a candidate. As a candidate, you: • Study for three exams using an assigned curriculum • Take the three levels of the exams sequentially Level 1 exams are held in June and December. Level 2 and 3 exams are held in June only.

WHO IS CFA® FOR? To enroll for the CFA® Program and register for your first exam meet the entrance requirements: : • Have a bachelor's (or equivalent) degree OR Be in the final year of your bachelor's degree program at the time of registration* OR Have four years of professional work experience (does not have to be investment related) OR Have a combination of professional work and college experience that totals at least four years. Part-time positions do not qualify, and the four-year total must be accrued prior to enrollment • Be sure you understand the Professional Conduct Statement and Candidate Responsibility Statement • Be prepared to take the exams in English • Have a valid international travel passport (required for exam registration and admission to the test center). * Bachelor's Degree or Equivalent Generally, applicants must have reached a level of study that qualifies them for acceptance to university graduate programs in the countries where they earned their undergraduate degrees. Contact your college or university for assistance in determining whether your degree is comparable to a bachelor's degree.

CFA® WHAT WILL THE EXAM COVER? Subjects and their weights in the three levels are as follows: Topic Area Ethical and Professional Standards (total) Quantitative Methods Economics Financial Reporting and Analysis Corporate Finance Investment Tools (total) Equity Investments Fixed Income Derivatives Alternative Investments Asset Classes (total) Portfolio Management and Wealth Planning (total) Total

Level I 15 12 10 20 8 50 10 12 5 3 30 5 100

Level II 10 5-10 5-10 15-25 5-15 30-60 20-30 5-15 5-15 5-15 35-75 5-15 100

Level III 10 0 0 0 0 0 5-15 10-20 5-15 5-15 35-45 45-55 100

Note: These weights are intended to guide the curriculum and exam development processes. Actual exam weights may vary slightly from year to year. Please note that some topics are combined for testing purposes.

DURATION • Minimum: 2-years • Maximum: You can take as long as you need to complete the program; there is no limit to the number of times you can take each exam.

CIA

EXAMINATION

The CIA® designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field. Moreover, earning the CIA designation is more than just proof of what you know and what you’ve achieved — it’s the best way for auditing professionals to communicate to the world that they are prepared to meet today’s challenges. Candidates leave the program enriched with educational experience, information, and business tools that can be applied immediately in any organization or business environment. The regulatory body of CIA is IIA (Institute of Internal Auditors). The CIA® designation will: • Distinguish you from your peers. • Carry weight with internal staff and external clients. • Develop your knowledge of best practices in the industry. • Demonstrate your proficiency and professionalism. • Give you personal satisfaction of achievement. • Lay a foundation for continued improvement and advancement.

EDUCATION 4 Year post-secondary degree or its equivalent from an accredited university Acceptable Documents - Copy of your degree or official transcripts (If your name has changed since you earned your degree, you must also include your legal name change document.) - Letter from university confirming degree - Letter from evaluation services confirming degree level Important change to the Education Requirement for the CIA The Global Board of Directors has approved an alternate path to eligibility for the CIA for those candidates who do not possess a Bachelor's degree from an accredited university. Candidates may now become eligible for the CIA, subject to approval, who possess: - Two years post-secondary education and five years verified experience in internal audit or its equivalent, OR - Seven years verified experience in internal audit or its equivalent. Character Reference Character Reference Form signed by a CIA, CGAP, CCSA, CFSA, CRMA, or the candidate's supervisor Work Experience A minimum of 24 months of internal auditing experience or its equivalent. Acceptable equivalent experience includes experience in audit/assessment disciplines, external auditing, quality assurance, compliance, and internal control. A Master’s degree can substitute for 12 of the required 24 months

PART 1-Internal Audit Basics 125 MCQs | 2.5Hrs

PART 2 – Internal Audit Practice 100MCQs/2 Hrs

PART 3 - Internal Audit Knowledge Elements 100MCQs/2 Hrs

Mandatory Guidance (35-45%)

Managing the Internal Audit Function (40-50%)

Governance / Business ethics (5-15%)

Managing Individual Engagement (40-50%)

Risk Management (10-20%) (Proficiency Level)

Fraud Risk and Controls (5-15%)

Organizational Structure / Business Processes and Risks (15-25%)

Internal Control / Risk (25-35%) (Awareness Level) Conducting Internal Audit Engagement – Audit Tools and Techniques (28-38%)

Communication (5-10%) Management / Leadership Principles (10-20%) Business Continuity (15-25%) Financial Management (13-23%) Global Business Environment (0-10) The CIA exam is a non-disclosed examination.

DURATION • Once the student is registered, he/she can appear for the paper any time he/she wants. CIA exams are incurred on daily basis. • Eligibility Period - Complete the program certification process within four years of application approval.

CIMA, the Chartered Institute of Management Accountants is an internationally recognized professional body that supports over 164,000 students and members in 161 countries. CIMA is responsible for the education and qualification of Chartered Management Accountants who work in all business sectors, in roles both within and outside finance. CIMA is the only professional body that qualifies accountants solely for business. CIMA Chartered Management Accountants work in industry, commerce, the public sector and not-for–profit organizations. CIMA – TO QUALIFY To qualify as a Chartered Management Accountant under the CIMA qualification, an applicant must: • Meet the stringent entry requirements for the professional qualification • Register as a student with CIMA • Study for, sit and pass nine examinations, as defined within the syllabus • Sit and pass the CIMA test of Professional Competence in Management Accounting (TOPCIMA), as defined within the syllabus. • Gain a minimum of three years’ practical experience, as defined within the CIMA Practical Experience Requirements, and have their Career Profile approved ROLES AND FUNCTIONS OF CIMA MEMBERS The diversity of functions in which CIMA members operate can be demonstrated from the findings of our 2006 member survey. The following are areas which occupy a significant amount of time within the roles of CIMA members. Management Accounting 65% Financial Management 54% Planning and Strategy 42% Financial Accounting 39% Project Management 36% Information Technology 34% Corporate Reporting 28% Business/Practice Management 24% Risk Management 23% Compliance 22% YOUR ENTRY POINT If you are new to business or accounting studies and you do not already have an exempting qualification you will start by gaining the CIMA Certificate in Business Accounting. • Entry into the CIMA Certificate in Business Accounting is open to all, regardless of your financial knowledge. All you require is a passion to succeed in business. • If you enter the CIMA Certificate in Business Accounting after studying at university, you may be eligible for exemptions from one or more of the levels. To see if you are eligible for any exemptions, visit cimaglobal exemptions details.

CIMA

SYLLABUS Certificate Level The CIMA Certificate in Business Accounting is ideal for people who are new to the world of business qualification because it offers a solid grounding in the basics of management accounting, financial accounting and business and consists of 5 papers. It is also a stepping stone towards the CIMA Professional Qualification. Operational Level The three exams at this level introduce students to contemporary business subjects like ethics, forecasting, reporting and marketing, from an operations view. Students who pass all three operational level papers will be awarded the CIMA diploma in management accounting. Management Level The three exams at this level focus on subjects like project management, relationship management, analysis of financial accounts and budgeting. Students who pass all three management level subjects will be awarded the CIMA advanced diploma in management accounting. Strategic Level The three exams at this level build on previous knowledge and cover change management, performance evaluation and strategy implementation and managing financial risk. T4 The Test of Professional Competence in Management Accounting (TOPCIMA) Exemptions In order to apply for exemptions you will need to send us a certified copy of your award certificate and a copy of the transcript (details of the subjects you studied) along with your completed registration form and relevant fees. To be certified the copy of your certificate and transcript must be signed by a responsible person as a true copy of the original. Please note that you should not sign up for a CIMA course until you have written confirmation of your exemptions. We do not accept liability for course fees which have been affected by an exemption decision. When you have completed the Certificate, or if you already have a qualification that gives you direct entry, you can begin studying for the CIMA Professional Qualification.

PMP

PMI’s Project Management Professional (PMP), globally recognised professional qualification for project managers issued by the Project Management Institute - PMI (www.pmi.org). PMI is the world’s leading not-for-profit membership association for the project management profession, with more than 600,000 members and credential holders in more than 185 countries. WHO SHOULD APPLY? The PMP is professional qualification for people with experience and knowledge in project management who are looking to solidifying and certifying their skills with this globally recognised certificate.

PMP REQUIREMENTS To apply for the PMP, you need to have either: • A four-year degree (bachelor’s or the global equivalent) and at least three years of project management experience, with 4,500 hours leading and directing projects and 35 hours of project management education. • A secondary diploma (high school or the global equivalent) with at least five years of project management experience, with 7,500 hours leading and directing projects and 35 hours of project management education. CURRICULUM TOPIC AREAS • Project Time Management • Project Lifecycle and Organization • Project Time Process • Project Management Knowledge • Project Risk Management • Project Quality and Cost Management • Project Communications Management • Project Procurement Management The programme has a duration of 40 hours and the goal is for candidates, upon completion of the programme, to succeed in the exams, which are held at regular intervals throughout the year (Prometric on-line).

Corporate Mini MBA*

StudySmart Professional Training & Masterclass Series 速

Transfer pricing Accounting & Finance IASs - IFRSs Taxation (International & local) Human Resources NLP Communication skills Entrepreneurship Leadership Negotiation skills Sales Techniques

Open & tailored trainings: Our organization offers a set of trainings that can help your employees improve their knowledge and add value to their work. Having extensive experience in professional training we have come to realize the difference between academic and professional training as well as the need to differentiate in our delivery style. Through our strategic partnerships and expert trainers & associates, we offer a significant array of areas such as, those indicated in this section.

Marketing Train the trainer Business Acumen Business Planning * in association with PwC in select regions

StudySmart Applied Business Advisory (SABA) ®

Contrary to the adverse economic environment, we at SmartAdvisory® have chosen this particular timing in order to diversify from professional qualifications training to a “saturated” business advisory services market. To us there’s no better time to proceed with such a move. Simple reason being that clients need now more than ever valid + tangible input, in order to steer their businesses over the rough terrain of crisis and develop unexploited opportunities. Contrary to most business people practices who have and still are focusing only on the figures, we at SmartAdvisory® value the uniqueness of our advisory individuals and its application to our client’s operation. Technically and politically tested + competent individuals, whose services are already appreciated by Greek, Eastern European, Middle Eastern and Asian clientele. Contrary to the business advisory market norm, where any management consultant simply offers overpriced man hours while gaining experience from the client, we at SmartAdvisory® provide a common sense business offering: technical knowledge + hands on operational experience to our client’s benefit at a down to earth price. Past experience is – in many cases - of no use to the future.

We at SmartAdvisory® are receptive and flexible in order to be able to adapt our client’s operation to its daily changing business environment. Our vision is to provide quantifiable business practice turnaround services to educated clients. Functional Areas Operations Organizational restructuring Processes & Internal controls ERP implementation Accounting Tax Transactions support Financial reporting Audit planning & preparation

“The beautiful thing about learning is that no one can take it away from you” BB King

The Core Team StudySmart™ is proud to be working with loyal professionals, our highly valued associate partners, that honour their word and add value to our clients. Behind our success lies teamwork. This is why we have been working with the same professionals for a significant amount of years (over a decade with certain individuals) as we value this loyalty and trust. As Michael Jordon once said, “talent wins games, but teamwork and intelligence wins championships”

Our People Dr. Constantine “Dino” Kiritsis Constantine is the founder of StudySmart.gr™, and founder and president of the non- profit organization Teachers Without Borders. He is also International Curriculum Development Expert for PwC in Serbia, consultant & Professional Trainer for PwC in the CEE & the Middle East (ACCA, CIA, CIMA, Mini MBA). He has extensive experience in business start - ups, education and professional training & development by setting up the Greek Business Unit of Intercollege Globaltraining of the University of Nicosia in the late 1990’s (being responsible for the incorporation of professional qualifications in Greece and serving as the Executive Director - and shareholder until 2013), before setting up the professional qualifications unit and leading one of the first academies for PwC, in Greece. In essence he led the quality approvals by major associations successfully (ACCA APL, ICAEW, CIMA & ISO) receiving the highest standards on each occasion. Constantine has also done work with PwC’s Global Steering Committee for PCS and has developed the curriculum, methodology and mapping procedure for PwC’s Mini MBA programme being offered in the CEE region & the Middle East. He is the author of an educational guide offered in Greece since 2004 and has been an active speaker on entrepreneurship, innovation, educational, professional training and business development issues in over 100 events in the past decade. His knowledge areas span from general education to developing programmes, vocational education and training (VET), Professional qualifications (PQs) and teaching topics such as Corporate Strategy, Entrepreneurship, Business Planning, Marketing and HR (for the University of Surrey (UK), University of Strathclyde (UK), Henley Management School (currently University of Reading UK), University of Nicosia (CY) and PwC Academies in Europe. He also supervises Doctorates in Business (DBAs) for Nottingham Business School. He holds a Bachelor’s degree from the University of Connecticut (USA), a Masters and a Phd from the University of Surrey (UK), a Diploma in Corporate Governance from the ACCA (Association of Chartered Certified Accountants), is a Senior Certified Professional for the Society for Human Resource Management, USA (SHRM-SCP) is a Fellow RSA (UK), a Fellow of the Institute of Business Consultants UK, a Certified Associate Business Manager from APBM, USA. He has delivered over 7,500 hours of professional training in the last 15 years in more than 15 countries in Europe, Asia and the Middle East mainly to corporate clients. His profile is featured in the 2013 edition of “Who is Who” of Greece.

Dr. Demetrios Kiritsis Dimitris is a graduate of the American College of Greece (1989). In 1990 he completed his Master's at King's College London and received his Ph.D. from the University of Loughborough UK in 1995. A former Manager at PwC and a Deputy Executive Director at Globaltraining, he has close to 20 years of experience in professional and academic training, quality reviews, education related sales & admissions and communication. He has delivered courses in Sports Management , Business Management, Communications and Marketing topics at the University of Indianapolis Athens, Business Analysis, Strategy, Leadership, HR and special topics in Information Systems at Globaltraining in Greece and Russia (Ernst & Young) for the ACCA (Association of Chartered Certified Accountants), and Business Management at PwC Academy (ACCA, Mini MBA). He is also a licesnced soccer coach by the English Footbal Federation and a member of the Association of Professionals in Business Management since 2006.

Our People Dimitris I. Chatjiapostolou SmartAdvisoryâ&#x201E;˘ practice leader is Mr D. I. Chatziapostolou. He is a chartered certified accountant (FCCA), having accumulated a 16 year extensive international business experience, out of his 6 year employment in the big 4 audit firm environment (PwC, Arthur Andersen, Deloitte) and 10 years as a CFO (Sony Music, MetlifeAlico, Frigoglass). Employed by multinational organizations while stationed in Europe and SE Asia, has specialized in finance, due diligence & valuations as well as organizational restructuring, in order to achieve performance operational improvement, financial sustainability and growth. Dimitris teaches a number of ACCA and CIMA courses globally, as well as special high level masterclasses on business issues.

Chris Ragkavas Christos highest level obtained academic diploma is a bilingual (English/German) Master of Arts in Management awarded by Bournemouth University in the UK. He is a Chartered Accountant (ACCA). Mr. Ragkavas has held since the beginning of his career 14 years ago, various managerial positions in multinational firms. In the Netherlands he has been part of the management team of Aiwa Europe Ltd. which is a subsidiary of Sony Corporation. His duties involved market development, price point analysis, segment evaluation. He then moved to the Head Office of Trust International Ltd, where he worked for 4.5 years as Business Controller, reporting directly to the CFO of the group. He was responsible for the Head office in the Netherlands, Trust U.K, Trust France and Trust Spain. His area of responsibility involved Internal Audit (financial risk and business risk audit), auditing and consolidating Financial Statements and rendering of training to the local heads of accounting.

Vassilis Damianos Vassilis has worked in the areas of Finance and Audit for 12 years and has been member of ACCA since 2004. He has worked for PwC for 7 years in the Business Consulting Services where he participated or headed multiple projects for clients in various industries. These projects, that were held both in Greece and abroad, mainly dealt with the development of strategic/business plans, the design of business & accounting procedures and internal controls, due diligence studies for potential M&As especially for the banking sector, the redesign of organizational structures etc. In 2007, he moved to the National Bank of Greece as a management consultant in the Finance Division, where he led the implementation of the Sarbanes Oxley (SOX 404) framework for the IFRS Reporting and the Deposits Cycle for the bank as well as its subsidiaries in Turkey, Romania, Bulgaria and Serbia. Currently, he is the CFO of Travelplanet24, an Online Travel Agency (OTA) with presence (web sites) in Greece and 12 countries in the area of Central and SE Europe.

Our People Colin Garvie Colin is a qualified Chartered Accountant and has a degree in Economics. For more than 25 years, he has provided management consultancy, non-executive director services and general business advice to small and medium sized businesses throughout the UK via his own consultancy company, Square 1 Consultants. He also designs and delivers training courses to private and public sector organisations in the UK, US, Hong Kong and Europe. The non-executive directorship specific duties include 'sounding board' on strategic matters and acting in an FD capacity when required. Colin has also been retained by the Institute of Chartered Accountants of Scotland for the last 20 years to design and deliver commercial, financial, and non-financial training material for its business courses and to design/present training material for final year CA trainees. He is extensively involved in examination question setting and marking and providing syllabus input and advice at all levels within the CA qualification programme. For ACCA, Colin teaches many papers, specifically in the areas of performance measurement and financial management [papers F5, P5 and F9]. He currently teaches for StudySmart in Athens, PwC Academy in many Eastern European countries and BPP in the UK.

Bob Souster Robert (Bob) Souster is a Partner in Spruce Lodge Training, a consultancy firm based in the UK. He is the examiner for ACCA’s F1 and two F4 variant papers, and lectures on economics, corporate and business law, management, corporate governance and ethics. Bob’s previous career was in banking, having served as a divisional manager for EBS, then Ireland’s second largest mutual financial institution. Bob is the examiner for Money Laundering for the Chartered Institute of Bankers in Scotland. He was previously an examiner for the Institute of Financial Services and the Institute of Bankers in Ireland. He has been a lecturer for London Metropolitan University in marketing, law and economics and has also worked with the College of Commerce, Dublin, Sheffield Hallam University and Jiao Tong University and SUFE in Shanghai. He is the module director for ‘Professionalism, Regulation and Ethics’ for the Chartered Banker MBA offered by the University of Bangor, Wales. He has delivered courses in over 15 countries. Bob has written several textbooks relating to corporate governance, published by CIB in Scotland and various books for compliance examinations offered by the CII. Bob served as an unpaid non-executive director for 15 years of the trading company of a sports charity for disabled persons in the UK.

George Pelekanakis George has close to 20 years of professional experience spent in multinational auditing firms and since 2003 exclusively in Pelekanakis Professional Services. During his career so far, he has rendered internal audit services to numerous organizations in Greece, EMEA and Asia and has helped many organizations to develop or upgrade their internal audit functions. At the same time he is serving as a member of Audit Committees in listed and private organizations. In the business training area he has provided training to more than 2700 internal auditors and business professionals all over the globe. He is associated with PwC Academy offices for CIA serving offerings. In the academic area he has been a parttime lecturer for the University of Nicosia and he is currently teaching in the fields of Auditing and Internal Auditing for the American College of Greece . Back in November 1999 he became the first Greek to obtain the CIA certification and later on CISA, CFE, CCSA and CRP designations followed. Between December 2008 and January 2011 he served as the Chairman of the Board of Directors of Hellenic Association of Certified Fraud Examiners.

Strategic Partners

teachers without borders

Our Clients

teachers without borders

DISCLAIMER: The information and data contained in this brochure has been prepared by StudySmart® solely as a guide and does not constitute advice. Whilst every effort has been made to provide accurate and complete information, the information contained in this brochure has been prepared in good faith and with due care, and no representation or warranty (express or implied) is made as to the accuracy, adequacy or reliability of any statements, estimates, opinions, plans, diagrams or other information contained in this brochure. StudySmart® reserves the right to change the contents of this brochure at any time. To the maximum extent permitted by law, StudySmart® and its related bodies corporate and respective directors, officers, employees, agents and advisers disclaim all liability and responsibility (including without limitation any liability arising from fault or negligence) for any direct or indirect loss, damage, cost or expense which may suffered through the use of or reliance on anything contained in or omitted from the information contained in this brochure.

HEAD OFFICE 13 Androutsou Street 15127 | Melissia | Athens | Greece E info@studysmart.gr T ++306932600840 www.studysmart.gr Dr. Constantine V. Kiritsis Founder & Managing Director StudySmart™Group E Kiritsis.c@studysmart.gr T ++306932600840 www.studysmart.gr www.certifications.gr www.twbgreece.gr