Association of Chartered Certified Accountant The Global Body of Professional Accountants
ABOUT ACCA ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. It aims to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. It believes that accountants bring value to economies in all stages of development. We aim to develop capacity in the profession and encourage the adoption of global standards. ACCA’s values are aligned to the needs of employers in all sectors and we ensure that, through our qualifications, it prepare accountants for business. ACCA works to strengthen a global profession based on the application of consistent standards, which believe best supports international business and the desire of talented people to have successful, international careers. ACCA champion the needs of small and medium sized business (SMEs) and emerging economies, and promote the value of sustainable business. To achieve this ACCA work with global bodies such as the International Federation of Accountants (IFAC) and with 71 global accountancy partnerships. Above all, they seek to bring long-term value to economies in which they develop and support professional accountants. ACCA supports its 147,000 members and 424,000 students in 170 countries, helping them to develop successful careers in accounting and business, with the skills needed by employers. It work through a network of 83 offices and centres and more than 8,500 Approved Employers worldwide, who provide high standards of employee learning and development.
ACCA QUALIFICATIO N CERTIFICATE OF ACHIEVEMENT Students are awarded a Certificate of Achievement if they achieve a pass mark of 85% or above for individual passes in Papers F1, F2 and F3. FUNDAMENTALS LEVEL CERTIFICATE Students are awarded a Fundamentals Level Certificate when they have successfully completed all of the exams in the Fundamentals level of the ACCA Qualification (Papers F1–F9). PROFESSIONAL LEVEL CERTIFICATE Students are awarded a Professional Level Certificate when they have successfully completed all of the exams in the Professional level of the ACCA Qualification (P1–P3 and any two of the Options papers from P4, P5, P6 and P7). KNOWLEDGE MODULE F1 Accountant in Business F2 Management Accounting F3 Financial Accounting (INT) • Foundation in Professionalism ( Ethics Module) SKILLS MODULE F4 Corporate and Business Law (Global) F5 Performance Management F6 Taxation (INT) F7 Financial Reporting (INT) F8 Audit and Assurance (INT) F9 Financial Management
PROFESSIONAL MODULE (ESSENTIALS) SBL Strategic business Leader
SBR Strategic business Reporting
OPTIONS ANY TWO FROM FOUR PAPERS P4 P5 P6 P7
Advanced Financial Management Advanced Performance Management Advanced Taxation Advanced Audit & Assurance (INT)
EXAM CENTRE IN DUBAI THE BRITISH UNIVERSITY IN DUBAI AND ZABEEL INTERNATIONAL FOR CBT (F1,F2,F3) Exam Dates : Exams are conducted in June and December every year. Computer based Exams for Paper F1, F2 and F3 are conducted every week in Zabeel Internation- al
EXAM PROGRESSION RULES You can attempt up to a maximum of four papers per examination cycle. There are two examination cycles per year: • •
1 February – 31 July 1 August – 30 January
Papers must be taken in line with the following module order, however you can attempt the papers within each module in any order: • • •
Knowledge (F-1F3) –
available by computer-based exam (CBE) or paper-based format available by paper-based format available by paperbased format available by paper-based format
Skills (F-4F9) – Essentials (P1P3) – • Options (P-4P7) – If your status allows you to enter for papers across modules, please remember that you must complete the papers in order and enter for outstanding papers in your current .module if you wish to enter to sit papers in the next module
CBE CLOSING DATES You must be a registered ACCA student, and be in receipt of your student ID card before sitting the following papers by CBE. • • • •
F1 Accountant in Business F2 Management Accounting F3 Financial Accounting (United Kingdom) F3 Financial Accounting (International)
EXAM CYCLES ACCA o ers two six monthly cycles for taking exams: June cycle:
1 February to 31 July (including June paper-based exam session)
December cycle: 1 August to 31 January (including December paper-based exam session) In each of the six-monthly cycles, you will be able to sit a maximum of four exams by paper based or CBE method. These dual sessions are in line with the exemption closing dates: EXAM ENTRY DEADLINES Exam entry period Early Standard Late June exam 8 March 9 March - 8 9 April - 8 April May session Dec. 8 Sept. 9 Sept. - 8 Oct. 9 Oct. - 8 exam session online Nov. online and only Exam entry only You only need to complete the exam entry form if you intend to online sit paper-based paper method exams, or paper-based exams and CBEs. If you only wish to sit CBEs you do not need to complete the exam entry form and should contact your licensed CBE centre for details*. TIME LIMITS You have 10 years from the date you registered to complete the ACCA exams. If you registered before 31 December 2006 and were transferred to the existing syllabus in August 2007, you will have been given a further ten years to complete the ACCA exams, ie you will have until June 2017 to complete. However, this does not apply to the completion of the BSc Honours EXAM RESULTS: ACCA Qualification candidates The pass standard in all papers is 50%. All passes remain valid for ten years from December 2007.
B.Sc DEGREE ACCA and Oxford Brookes University have worked together to develop a BSc in Applied Accounting, which is available exclusively to ACCA students who wish to obtain a degree while studying towards the ACCA Qualification To be awarded the BSc (Hons) in Applied Accounting you must: In order to be eligible for this program, students have to opt in before sitting any of the F7, F8 and F9 papers. Students who do not meet the English Language requirements of this program must pass paper F4 before attempting any of the papers from F7, F8 & F9. The attached list of suitable English Language Qualifications will provide you details of which qualifications are accepted to meet the English Language requirements of this program.
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KHDA (Knowledge & Human Development Authority). The Ministry of Education, Dubai. Educational quality assurance
and
regulatory
authority
of
the
Government of Dubai, ACTVET The Abu Dhabi Centre for Technical and Voca- tional Education and Training committed to establishing policies and standards that eff ectively regulate
technical
and
vocational
educational
institutions in the emirate of Abu Dhabi. The Project Management Institute (PMI) USA; Off ers many certifications that recognize knowledge and competency, including the Project Management
IMA (Institute of Management Accountants) is the
Professional (PMP)® certification – renowned as the
worldwide association of accountants and financial
global gold standard.
professionals in business. Founded in 1919, IMA is one of the largest and most respected associations
IATA/UFTA Montreal, Canada Extensive training portfolio includes topics for airlines, airports, cargo
focused exclusively on advancing the management accounting profession
operators, governments, ground service providers, ICAEW The Institute of Chartered Accountants in
travel agents, young professionals and more. CIPS-UK Chartered Institute of Procurement & Supply.. Leading global excellence and off ering chartered status in procurement and supply chain.
England and Wales World’s leading professional mem- bership organisation that promotes, develops and supports over 150,000 chartered accountants world- wide
ACCA Accoun-
(the
Association
tants)
Global
of
Chartered
body
for
Certified
professional
accountants. Approved Testing center
AIBM American Institute of Business & Management (AIBM) USA American Institute of Business and
CIMA ; Chartered Institute of Management Accountants – World's largest professional body of management accountants off ering most relevant finance qualifi- cation for business.
Man- agement (AIBM) would certify professionals in all areas of Business & Management. American Institute of Finance and Banking (AIFB) certication verifies Profi- ciencies of students in the domains of Accounting,
Finance.
American
Institute
of
Purchasing and Logistics Management (AIPLM) accredates
Purchasing
and
Supply
Chain
Management qualifications.
BUR DUBAI Bank Street, Near Metro
SHARJAH
B u h a ir a C or n ic h e
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