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ACCA DIPIFR certification

This certification confirms that you are perfectly familiar with the World Financial Reporting Standards: you understand the basic principles, goals and objectives in preparing reports, as well as the main differences between international financial reporting standards and Russian accounting. You are able to read financial statements prepared in accordance with IFRS, and are also well familiar with the basic principles of consolidating financial statements and drawing up notes to financial statements. In addition, you confirm that you can identify and apply the disclosure requirements in connection with the preparation of financial statements and notes, prepare financial statements not only for individual companies in accordance with specific IFRS and other regulations, but also for groups of companies (excluding cash flow statements). group funds), including subsidiaries, associates and joint ventures.

ACCA is an IFRS qualification developed by Association of Certified Chartered Accountants(ACCA), a leading international organization. All EU companies listed on the stock exchange prepare consolidated financial statements in accordance with IFRS. Associates and subsidiaries of these companies also use IFRS. Given the fact that many countries around the world are gradually transitioning to IFRS, such reporting is becoming increasingly important.

ACCA (Association of Chartered Certified Accountants) certification is one of the most prestigious in the world and is recognized in 170 countries... This qualification is Converting»A course for professional accountants who already have accounting qualifications or work experience in accordance with the national accounting standards of their country.

A specialist who has passed the Assa certification becomes an international professional and can apply for the position of chief accountant or financial director in leading companies both in Russia and in other European countries. The ACCA diploma is recognized internationally and serves as a striking indicator of professionalism. The ACCA exam is held only twice a year - in winter and summer and consists of five tasks. More 800 people try to pass the ACCA exam every year.

Requirements for certification

To successfully pass the certification, you must complete the course "International Financial Reporting Standards: Basic Course", completion of the course "Master Class: Consolidation of Financial Statements in accordance with IFRS", completion of the course "Master Class: Transformation of Financial Statements in accordance with IFRS" or equivalent training, as well as completion of a specially designed course "

ACCA courses

How to become a member of the Association of Chartered Certified Accountants and get an ACCA qualification

Having started studying the field of finance with ACCA, you will gain skills and knowledge applicable in any industry, which means that you yourself will be able to choose in which direction and in which organization to work.

Within the framework of this program, great attention is paid to professional values, ethics and management issues. This is very important as the finance profession is evolving towards strengthening the code of professional ethics, setting appropriate standards of conduct and compliance with the law; therefore, our qualifications emphasize professionalism and ethics in finance.

Ethics and professionalism are rigorously tested during the ACCA qualification exams. They are also an essential part of the practical experience required to qualify.

To qualify and become a member of ACCA, You will need:

pass 14 exams in English(up to nine disciplines can be credited *)
have documented three years of work experience in a financial position
fill out the training professional ethics module(Professional Ethics Module)

* You can be exempted from a number of exams (maximum nine) on the basis of a higher education diploma and / or other relevant qualifications at the same level. To obtain exemptions from examinations, you need to provide supporting documents.

The possibility of obtaining diplomas in the learning process

On the way to ACCA membership, you can acquire a number of intermediate degrees. It is a great way to showcase your knowledge and skills to employers, and keep you focused and motivated. You can get:

Specialist Diploma in Accounting and Business(a Diploma in Accounting and Business)
Specialist Diploma in Accounting and Business (Advanced Course)(an Advanced Diploma in Accounting and Business)
BA in Accounting from Oxford Brookes University(a BSc degree in Applied Accounting awarded by Oxford Brookes University)

Free tests in English and mathematics

You can test your knowledge of English and mathematics and determine if you are ready to study at ACCA with our free self-test modules. These modules are optional and are completed anonymously, so the results and recommendations will only be known to you.

ACCA qualification

Who is the ACCA qualification for?

If you have a diploma of secondary vocational education, or you have completed the first year of the university's undergraduate or specialty program, then you meet the minimum registration requirements for the ACCA qualification and you can start your studies.

Registration for the ACCA qualification after graduation

If you have earned a degree in accounting, finance, management or economics at a university, you may be exempt from taking certain exams. You can apply for an exam exemption (maximum nine) of the Fundamentals level of the ACCA qualification. Please note that Professional level exam exemptions are not available.

You can find out which exams you can be exempted from by following the link to the discipline credit database.

Each exemption is payable at the cost of the corresponding exam in the early enrollment period.

What if I don't meet the minimum registration requirements for an ACCA qualification?

You will still be able to register with ACCA as a student, but you will need to start at the Foundation Level - Foundations in Accountancy (FIA - Fundamentals of Accounting).

After receiving the FIA Diploma in Accounting and Business, you can upgrade to ACCA qualification... You will be able to start your studies with the F4 exam, as you will be eligible for exemption from the F1, F2 and F3 exams based on the received Diploma.

ACCA qualification structure

To obtain the ACCA qualification and become a member of the Association, you must:

pass all 14 exams ACCA
confirm 3 years practical experience
pass a special online module on ethics

In this section, you will find information on these three key components of an ACCA qualification.

More information can be found in the ACCA Students section.

EXAMS

The exams at ACCA are subdivided into two levels:

Basic (Fundamentals)
Professional (Professional)

Fundamentals level includes two modules: Knowledge and Skills.

Module Knowledge introduces the key concepts of financial and management accounting and lays the foundation for the knowledge that is discussed in more detail in the Skills module. Module Skills represented by six exams that comprehensively cover the main areas that any qualified financial professional should master, regardless of future career expectations: corporate law, performance management, taxation, financial reporting, audit and financial management. The exams are close to the level of the British university bachelor's degree exams.

Professional level divided into two modules: Essentials and Options. The examinations at this level are not inferior in complexity to the master's degree exams from British universities. The main focus of the curriculum at this level is to strengthen the knowledge already acquired and to learn more in-depth the techniques required in the work of a top-level financial professional. Three exams of the module are required for passing Essentials, and the student takes two exams out of four to choose from in the module Options.

BASIC LEVEL (FUNDAMENTALS) - 9 exams

Knowledge
	Accountant in Business
	Management Accounting
	Financial Accounting

	Corporate and Business Law
	Performance Management
	Taxation
	Financial reporting
	Audit and related services (Audit and Assurance)
	Financial Management

PROFESSIONAL level (professional) - 5 exams

* Exams are based on national law and taxation, including Russian law and taxation

TRAINING MODULE ON PROFESSIONAL ETHICS

The principles of professional ethics lie at the heart of qualifications ACCA.

Professional ethics are included in 11 of the 16 exams, in particular in all Professional exams.

Professional ethics training module - Professional Ethics Module- plays an important role both in passing exams and in obtaining and confirming practical experience. The purpose of the module is to acquaint students of qualifications with a number of professional ethical principles.

Access to this module is provided when going to exam P1 "Corporate governance, risk and ethics "... We recommend combining the study of the ethics module with the preparation for this exam. This module is a prerequisite for an ACCA membership and a BA from Oxford Brookes University.

Practical experience

A key part of an ACCA qualification is gaining the necessary practical work experience. In preparation for the exams, students acquire theoretical knowledge in the field of finance, but practical experience is also required to consolidate them. This experience, combined with exam preparation and knowledge of professional ethics, will fully prepare you for the complexities of a career in finance.

In the ACCA qualification, there is a relationship between theoretical studies and practical experience. This means that you will be able to apply the knowledge gained during the preparation for the exams in the workplace. It will also demonstrate to potential employers that you have the requisite set of knowledge and skills.

You should consider the practical experience required to obtain an ACCA qualification when looking for and choosing a job.

ACCA qualification students need:

have three years of work experience by specialty (36 months)
achieve 13 professional goals: 9 required (Essentials) and 4 to choose from (from Options)

Professional goals are part of the requirements for gaining practical experience. They are a clear criterion for determining what tasks need to be performed and what needs to be achieved in the workplace. They set the standards and the expected results of the work.

ESSENTIALS (all nine goals must be met)

Professionalism, ethics and management (Professionalism, ethics and governance)

1. Demonstrate the application of professional ethics, values and judgment.

2. Contribute to the effective governance of an organization.

3. Raise awareness of non-financial risk to the employer.

Personal effectiveness

4. Manage self

5. Build effective communication (Communicate effectively).

6. Use information and communications technology (Use information and communications technology).

Business management skills

7. Manage ongoing activities in your area of responsibility.

8. To improve the efficiency of the department (Improve departmental performance).

9. Monitor the implementation of tasks (Manage an assignment).

OPTIONS (any four targets out of eleven)

Financial accounting and reporting

10. Prepare financial statements for external purposes.

11. Analyze financial transactions and financial statements (Interpret financial transactions and financial statements).

Performance assessment and management accounting (Performance measurement and management accounting)

12. Prepare financial information for management.

13. Participate in planning and budget execution (Contribute to budget planning and production).

14. Track and control budget execution (Monitor and control budgets).

Finance and financial management

15. Evaluate potential business / investment opportunities and the required finance options.

16. Manage cash using active cash management and treasury systems.

Audit and related services (Audit and assurance)

17. Prepare for and collect evidence for audit.

18. Conduct an assessment and prepare an audit report (Evaluate and report on audit).

Taxation

20. Take part in tax planning (Assist with tax planning).

Traditionally, it is considered that the main "pusher" of the company's progress is its head. But a company is not only about ideas, advertising or production. The company is about finance and taxes, relationships with regulatory authorities and investors.

This important site is provided by an accountant. Therefore, the main guarantee of a manager's peace of mind is trust in the accountant, confidence in his high qualifications and professional literacy. We conducted a study of the international certifications of financial specialists represented in Russia. And we can say with full confidence: the optimal confirmation of the high qualifications of an accountant is the international CAP / CIPA certificate.

Market overview of international certifications

Now a Russian financial specialist has the opportunity to choose which kind of international certification he will receive. In particular, at the moment it is possible to obtain international certifications ACCA (or DipIFR diploma), CA, CPA, CAP and CIPA.

As a rule, in all their programs there is an IFRS course, which, in light of the upcoming transfer of Russian companies to international standards, is of particular relevance. But, for example, the DipIFRS, which is an ACCA product, does not allow students to indicate the letters ACCA next to their name. To do this, you still need to go through additional training and pass exams.

And in English. International certifications CA and CPA allow you to indicate qualifications next to your name. But just like the ACCA, the curriculum and exams are in English. Moreover, in order to pass the CPA certification exams, you need to know the US accounting standards and go to the US to take them.

Education in a foreign language and exams outside of Russia can rightfully be attributed to one of the most significant obstacles to obtaining the reviewed certificates. Moreover, the CA and CPA programs lack such an essential course for Russia as Russian taxes and law.

The only program in which the above deficiencies have been eliminated is the international CAP / CIPA certification, which is organized by the Eurasian Council of Certified Accountants and Auditors (ECCAA). It allows you to study and take exams in Russian, and on the territory of Russia.

Thus, a company that intends to improve the qualifications of its accountant will save significant funds on the cost of learning English and the cost of traveling abroad to take exams.

The curriculum for international certification CAP / CIPA includes a course on Russian taxes and law. Moreover, only the leading professional Russian organizations (in particular, the Audit Chamber of Russia) are members of the ECCAA.

Another important aspect is the level and scope of knowledge of IFRS. Obviously, it is possible to maintain high-quality accounting in accordance with IFRS only knowing them in full. The international CAP / CIPA program is the only one that has been given the right to use the IFRS logo on the basis of a formal partnership with the IASB publisher. This means that only in the CAP / CIPA program the compliance of the IFRS training course is fully confirmed by the publisher of these standards. The program uses all the necessary IFRS standards that are necessary for successful performance and professional judgment.

And an important advantage of the program CAP / CIPA - its availability. First, its cost is significantly lower than other international certifications.

Second, international certification CAP / CIPA has two levels:

CAP (certified accountant-practitioner), which is sufficient for specialists of small and medium-sized companies;

CIPA (certified international professional accountant). This level will fully satisfy the needs of large companies.

FAQ: FAQ:

WhatCIPA?

CIPA this is a comprehensive program similar to the American CPA or English ACCA, but in Russian. CIPA has international recognition and is in no way inferior to foreign models, acts at the level of public organizations, as is customary throughout the world.

ProgramCIPA- Certified International Professional Accountant ( CertifiedInternationalProfessionalAccountant) is the only Russian-language training, examination and certification program for professional accountants. The program is based on IFRS, complies with the educational standards of the International Federation of Accountants ( IFAC) and the Model Curriculum for Professional Accountants developed by the Intergovernmental Working Group of Experts at the United Nations Conference on Trade and Development ( UNCTAD/ ISAR).

CIPA was founded by the International Council of Certified Accountants and Auditors (ICCAA), renamed in May 2005 to the Eurasian Council of Certified Accountants and Auditors (ECCAA).

Today ECCBA is a regional member International Federation of Accountants (IFAC), unites 32 national professional organizations of accountants and auditors from nine CIS countries, including 6 of them - Russian organizations. The Board of Directors includes a representative of the International Accounting Standards Committee Foundation (IASCF).

Who is the program for? CIPA?

CIPA designed for financial managers, directors, accountants, auditors, users of reports.

What is the peculiarity of the program?

Two-tier certification is a feature (as opposed to CPA and ACCA, which are single-tier). The fact is that due to the significant proportion of small and medium-sized businesses in the CIS, it is advisable to introduce not only the basic, but also an intermediate level of certification. This is the level of a certified accountant-practitioner, a fairly competent specialist in the basics of management accounting, taxes and law, who owns those IFRSs that are used in small and medium-sized businesses.

How many people were trained under the program CIPA?

During the time of existence CIPA more than 75,000 people have been trained and over 50,000 examination papers have been written. And although the selection was very strict, the total number of certified candidates for the CAP level in the countries of Central Asia, Russia, Ukraine and Moldova is more than 25,000 people, per level CIPA - over 11,000 people.

I want to get DipIFR diploma. As a programWill CIPA help me with this?

If you have never kept records in accordance with international accounting standards, but your goal is to pass the ACCA / DipIFR rus exam, then it is best to take two courses Financial Accounting 1 and Financial Accounting 2 in IFRS. These courses will give you the necessary knowledge to understand the materials in the DipIFR course, which will significantly increase your chances of successful completion.

Than program CIs the IPA different from its foreign counterparts?

In addition to the Russian-language version of training and passing exams, there are many other advantages. We have already talked about the affordability of CIPA, the cost of which is lower than the CPA and ACCA programs. This is an important factor, especially for those accountants and auditors who pay for their own training on their own. Unlike the CPA program, exams under our program are taken at the regional offices of the CIPA network in the CIS countries.

But the most important thing that does not separate, but unites the three programs is the international level of certification of accountants. All certificates are equal and equally significant, both for employers and government agencies, and for specialists. The fact that this statement is not unfounded is evidenced by the international recognition of the CIPA program.

International partners of the program.

CIPA's activities were highly appreciated by the professional community both in the CIS and beyond. In 2004, a Memorandum of Understanding was signed between the United States Agency for International Development, the International Accounting Standards Committee Foundation (IASCF) and the Eurasian Council of Certified Accountants and Auditors (ECCAA).

As a result, the partnership between the CIPA program and the publisher of International Standards was officially formalized and the right to use the IFRS logo with the inscription "Content is based on International Financial Reporting Standards" was obtained on CIPA certificates.

Opinion of Experts

"The CIPA program allows you to form a progressive type of professional thinking, get motivation for work and constant self-improvement"

In my professional activity, I have to advise companies on IFRS and train specialists in the field of IFRS. International Financial Reporting Standards are not accounting according to certain rules, but presentation of financial statements in accordance with the principles of IFRS. Such work requires extensive comprehensive knowledge of audit, taxation, financial management.

Therefore, an integrated approach to training, including all the listed disciplines, is an undeniable advantage of the CIPA program. Another important advantage is the presence of a two-tier certification system. This allows a large number of practicing accountants of small and medium-sized businesses to obtain the CAP certificate, who do not need to prepare consolidated IFRS financial statements for large investors.

The CIPA program is an interesting and prestigious certification program that allows you to gain not only serious knowledge, but also a certain progressive type of professional thinking, motivation to work and constant self-improvement.

Marina Soldatova, CIPA

IFRS Consultant Trainer

ATC International, Russian

office, Moscow

I apply the knowledge I have gained during the CAP / CIPA training every day. They allow me to effectively conduct break-even analysis,payback periods of projects, cost and variance analysis. CAP / CIPA training allowed a deeper understanding and understanding of the logic of drawing up financial statementsparity, content and structure of financial accounting and the assumptions used in them.

Knowledge of IFRS helps to interact with Western investors, to speakwith them in the same language. For me, the indisputable advantage of the program was the possibility of self-study and independent preparation for exams. I received all the information necessary for the preparation via the Internet,and above all from the CIPA website -www.cipa-rus.ru, where programs, teaching aids, samples of test items are posted.

Ilya Golev is responsible for analyzing the reporting of divisions, calculatingfinancial performance of divisions, compositionanalysis and analysis of consolidated reporting, preparation of data for analysisLisa and decision-making by TOP-managers, preparation of a reportbenefits for shareholders.

The main area of my professional interests is International Financial Reporting Standards. For me personally, the CAP / CIPA programhas become the key to the correct understanding and application of IFRS in practice.

This is a truly unique program. It meets the requirements of today and a new progressive outlook on the profession, allows you to form notreplaceable qualities of a modern accountant. The main ones are responsibility and awareness of their role in the formation of financial information, on the basis of which responsible decisions on business development will be made.

Training under the CAP / CIPA program forms a solid foundation, without which the activities of a modern specialist in the field of accounting, management accounting, financial reporting, finance, taxation, and audit are simply unthinkable. Now that I have passed all the levels of the program myself and have successfully passed all the exams, I can say with confidence,CIPA is the level that every self-respecting specialist in this field should get.... This is my firm position, and so I say to everyone who asks me about CAP / CIPA.

Danil Prokopovich, CIPA

Certified International Professional

Accountant

General Director of the National

Auditing Corporation ", Moscow

Member of the RCA and IPB

I conduct teaching and consulting activities at the Consulting Training Center. My specialization is training of company specialists and their consulting in the field of International Financial Reporting Standards. A modern specialist needs knowledge that systematically covers successful practical experience, the specifics of Russian accounting and International Financial Reporting Standards.

The effectiveness of my work directly depends on the ability to harmoniously combine all these advantages and provide qualified training and qualified consulting.

The key to success in achieving this goal is CIPA certification program.

Dmitry Lensky, CIPA

Certified International Professional Accountant

Project Manager for IFRS,

consultant, teacher

Training and preparation for exams on the international certification program:

The following disciplines are offered:

· Financial Accounting [FA 1] [FA 2] based on IFRS

· DipIFR (Diploma in International Reporting) - full course.

· Management Accounting

· IFRS reporting transformation

· Taxes and Law of the Russian Federation [CAP]

· CAP - complete training courses

· CIPA - complete course of study

The courses are designed for chief accountants, auditors, financial managers, users of financial statements.

The course is taught by: A. Dotsenko; Anikin P.A., Soldatova M.P., Tyncherova

Location:

(American Institute of Certified Public Accountants - American Institute of Licensed External Auditors). The AICPA Institute, founded in 1887 as the American Association of Public Accountants (AAPA), is the national organization of the United States, uniting professionals in the field of accounting, auditing and taxes (the current name has been since 1957).

The CPA qualification confirms professional knowledge in the field of audit, business law, financial accounting and reporting and taxation, is the most well-known means of confirming the qualifications of a professional accountant in the world market of accountants and auditors, and the holders of this qualification are appreciated all over the world. CPA is the gateway to a community of top-class accounting, financial, auditing, reporting and tax professionals.

Benefits of qualification CPA

If you are a financier by profession, and a globally minded financier who dreams of a successful career in an international company, you cannot do without confirmation of your qualifications. Such confirmation is the certificate of passing the CPA exam. The presence of the CPA certificate raises the status and confirms the professional qualifications of its owner. As evidence of a high professional level and opens up unique opportunities for successful career development.

Exams

Duration of each exam: 4 hours (There is a 15-minute break during each exam)
The passing score for successfully passing each exam is 75 points out of 99.
Exams are conducted in English in the form of computer testing. The exam is composed of multiple choice questions and practical problem solving.

Exam format:

After registering for the exam, the candidate has 18 months to pass all parts of the exam, otherwise the results will be canceled and it will be necessary to take it all over again.The exam is held quarterly throughout the year: exam sessions are held in specific months:

January 1 - March 10
April 1 - June 10
July 1 - September 10
October 1 - December 10

Russian citizens can take the exam in the centers Prometric in England, Germany, Ireland and Scotland.

Exam registration cost

Requirements for candidates to take the exam

To obtain a license for qualifying a CPA, you must:

Pass all four parts of the exam
Have 150 semester hours of study
Have 2 years of experience in accounting, external audit or taxation under the guidance of a licensed CPA specialist.
Provide letters of recommendation

Thematic plan:

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