cat post reg

8/14/2019 Cat Post Reg

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1FACTS: CAT QUALIFICATION

eSSeNTIAL INFOrmATION

FOr CAT STUdeNTS


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Welcome to ACCA. We aredelited youe oined us as a

Certifed Accountin Tecnician

(CAT) student. Youe made an

excellent coice.


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Fo now on its you ACCA, you counity an

you futu. You a at of a gloal ntwo joining325,000 stunts an 122,000 s in170 countis.

You CAT Qualification will la to a callnging anwaing ca aing you fo a ca as anaccounting tcnician o as a at to tACCA Qualification.

Realise your oals and amitionsand enoy te ourney. Well ete frst to conratulate you onceyoue made it.

3


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4

Contents

B 5

Exm 11

How to tudy 21

Prtl experene 25

Rule nd regulton 33

4


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5FACTS: CAT QUALIFICATION 5Basics

Gt info. Gt u to s. Fin out wat you n to

o an wn.

Key nformton 6

support from acca 7

Dte, fee nd dedlne 8

Exempton 9

BASICS

FACTS: CAT QUALIFICATION


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6

2 centrl Quy

89 Hydeprk street

Glgow G3 8BW

Unted Kngdom

tel: +44 (0)141 582 2000

fx: +44 (0)141 582 2222

e-ml: [email protected]

Where IS mY NeAreST ACCA OFFICe ANd WhAT CAN I dO

There?acca h globl network of of fe to provde you wth ny

lol upport you my need tudent, uh nduton

eon, tudy nd revon hool, TTR workhop nd other

event degned to develop your tehnn kll.

contt your neret offe to fnd out more vt

www.accagloal.co for ther ontt detl.

WhAT dO I Need mY STUdeNT reGISTrATION (Id)CArd FOr?

You need to brng your tudent regtrton (iD) rd whenever

you ttend caT exm. if you forget or loe your iD rd,

t mportnt tht you brng nother form of photogrph

dentfton when you ttend n exm. Your pport or other

ntonl dentty rd wll normlly be eptble.

WhAT hAppeNS IF I LOSe mY STUdeNT reGISTrATION

(Id) CArd?if you need new rd plee onttACCA Connect n wrtng

nd end pyment of 10 to over the ot of replement.

KEY INFORMATION

hOW dO I CONTACT ACCA?

You n onttACCA Connect acca globl utomer erve

entre whh degned to be your frt pont of ontt for ny

queton you my hve tudent. Plee upply your nmend tudent regtrton (iD) number when onttng acca whh

wll help u to del wth your enqury qukly nd effently.

ACCA Connect

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WhAT IS mY STUdeNT pASSCOde?You hve been ued wth pode whh you wll fnd n the

welome letter ent wth th booklet. Your pode mportnt

t llow you to gn e to myACCA where you n e

rnge of utomed onlne erve.

WhAT hAppeNS IF I FOrGeT mY pASSCOde?if you forget your pode, vt www.accagloal.co nd

requet new pode. You wll be ked to enter your

regtrton number nd onfrm your peronl detl. a new

pode wll be e-mled to you wthn 24 hour.

hOW dO I ChANGe mY perSONAL deTAILS?if you hnge your nme through deed poll, mrrge or deree

n, you wll need to nformACCA Connect mmedtely n wrtngnd end ope of the relevnt ertfte nd return your

orgnl tudent regtrton (iD) rd.ACCA Connect wll ue

you wth new tudent regtrton (iD) rd.

it mportnt tht you notfy u oon you hve hnge of

ddre. Plee vt myACCA to hnge your ddre ntntly or

let u know your new detl by wrtng toACCA Connect. a hnge

of ddre form n be found n your tudent mgzne student

accountant or you n e-ml [email protected] wth

your hnge of ddre detl. Due to the lrge number of ddre

hnge plee llow up to four week for hnge of ddre to

be mplemented nd enure tht you n e your ml n the

mentme. if you re prt of Jont Exmnton sheme (JEs), you

mut remember to notfy your JEs of your hnge of ddre detl.


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SUPPORT FROM ACCA

WhAT IS mYACCA?myACCA your peronled re of acca webte. it provde

utomed nformton nd erve relevnt to the qulfton

nd level you re tudyng.

One you hve logged nto myACCA, your peronl detl wll

pper t the top of the pge. Wthn th eton you n:

makechangestoyourcontactandemploymentdetailseg

updte your ddre or the bune etor n whh you work

makesecurepaymentsforyourannualsubscriptionandexam

fee ung your redt or debt rd

enterforexams,changeyourvariantpapersorrequesta

duplte exm doket

registertoreceiveyourexamresultsonlineand/orviewyour

reult

accessCAT Indicator n ntertve tool tht let you e

your prtl work experene makeyournextcareermovebysearchingACCA Careers

globl job dtbe

createyourownfreee-mailaccountusingaccamail

downloadfreeQ&Abooklets

keydatesintheACCAcalendar.

hOW dO I LOGIN TO mYACCA?Vt www.accagloal.co nd logn by enterng your tudent

regtrton (iD) number nd pode, whh you wll fnd on the

welome letter whh w ent wth th booklet.

STUdeNT ACCOUNTANT mAGAzINea caT tudent, you wll reeve monthly edton of our

mgzne, student accountant. it vluble oure ofnformton nd one of our mn method of keepng n touh

wth you. in ddton to ll the ltet new, th publton

ontn regulr updte nd tehnl rtle ll degned to

provde mxmum upport, from regtrton to tkng exm nd

beyond. it eentl redng for ll caT tudent.

STUdeNT ACCOUNTANT dIreCTYou wll lo reeve n eletron veron of your tudent mgzne

student accountant direct whh you n red onlne. if you

re not reevngstudent accountant direct (beue of the level

of e-ml onent you hoe when you regtered wth acca) but

would lke to n future, plee vt www.accagloal.co/stunts/

ulications/stunt_accountant/ict to ubrbe.

CAT INdICATOr

CAT Indicator n ntertve tool tht let you e your

prtl experene nd fnd out how loe you ould be to

hevng the prtl experene requred to beome certfed

aountng Tehnn. By nwerng few mple queton bout

your experene, you wll be ntntly dved whether you meet

the prtl experene requrement n order to pply to beome

certfed aountng Tehnn or provded wth peronled

ton pln detlng re you need to ddre n order to

be elgble. Vt the CAT Indicatort www.accagloal.co/

catinicato to fnd out how fr you meet the prtl experenerequrement to beome certfed aountng Tehnn.

CUSTOmer ServICe

at acca we re ommtted to provdng exellent utomer

erve every tme. However, oonlly, we do get thng

wrong, o f th hppen, we enourge you to ontt u ndgve u the hne to put thng rght. We wll trve to reolve

your omplnt qukly nd effetvely to your tfton. Mkng

dfferene to the erve we provde our number one prorty.

OUr COmmITmeNT TO YOUin order tht acca n ontnully mprove the level of erve

we provde:

wewillmakeiteasyforyoutotelluswhenwehavelet

you down

wehaveadedicatedcustomerrelationsteamthatwillgive

your omplnt the ttenton t deerve

weaimtoresolveyourcomplaintquicklyandeffectively.

hOW LONG WILL IT TAke TO reSOLve mY COmpLAINT?acca trve to reolve ll omplnt wthn 14 dy. if your

omplnt more omplex, t my tke longer to reolve. On

thee oon, we wll keep n ontt wth you regulrly

throughout the nvetgton proe. in ll ntne we wll

ontt you by letter when your omplnt h been reolved.

WhAT IF I Am STILL UNhAppY?

We m to reolve your omplnt to your omplete tfton.

if you re unhppy wth ny pet of your omplnt, plee

ontt the peron delng wth your omplnt ther ontt

detl wll be nluded n ny orrepondene we end to you.

CAN I hAve GUArANTeeS ThIS WONT hAppeN AGAIN?Your feedbk wll be tken potve wy for u to dentfy

ny hortfll n the erve we provde nd pproprte tep wll

be put n ple to enure tht you or ny of our utomer do not

enounter mlr tuton.

hOW dO I TeLL YOU IF I Am UNhAppY?

Plee detl the full nture of your omplnt enlong muh

nformton poble. Th wll t u n reolvng your

omplnt qukly nd effetvely. You n end th nformton

n one of the followng wy:

inwritingtoACCAcustomerrelationsteam

2 centrl Quy, 89 Hydeprk street, Glgow G3 8BW

Unted Kngdom byfax+44(0)1415822222

bytelephone+44(0)1415822000

[email protected]

Basics


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8

DATES, FEES AND DEADLINES

WhAT Are The ImpOrTANT dATeS FOr me TO remember ThrOUGhOUT The YeAr?

The tble below outlne the mportnt dte for you to remember throughout the yer. We reommend you note thee n your dry.

Plee note tht f you hve regtered under caT Jont Exmnton sheme, you my need to work to dfferent dte.

AUGUST

15 if you hve regned or hve been removed from the regter, your

pplton for re-regtrton hould be ubmtted by th dte f you

wh to t exm n Deember.

Reult wll normlly be ent to you round the thrd week of the month

f you t the exm n June nd n lo be vewed t myACCA.

an Examination Entry Form nd ttu report wll be ent to you f you

re elgble to t exm n Deember.

if you hve ompleted the caT exm, nd provded you ndted

uh on your Regtrton Form, you wll be utomtlly trnferred

onto the acca Qulfton nd reeve n Examination Entry Form for

the Deember eon of the acca Qulfton exm.

SepTember

Requet for n dmntrtve revew hould be reeved wthn 15 workng

dy from the relee of reult.

15 Requet for pel exm entre mut be reeved by th dte for the

Deember exm eon (refer to the Exm eton to fnd out bout

pel exm entre).

30 Requet for pel rumtne/tne durng Deember exm

mut be reeved by th dte.

OCTOber

appel gnt n dmntrtve revew hould be reeved by the frt

week of Otober.

15 Your Examination Entry Form for the Deember exm mut be reeved

by acca exm deprtment n Glgow.

applton to hnge your vrnt pper for Deember ttng mut

be reeved by th dte or hnged on myACCA.

an Examination Entry Acknowledgement wll be ent to you f you re

entered to t the exm n Deember.

16 applton for lte exm entre for the Deember exm n be mde.

submon n only be mde onlne through myACCA nd wll be

hrged t 110 per pper.

NOvember

Examination Attendance Dockets wll trt to be poted for the Deember

exm detlng the ubjet you re entered to t nd the ddre of the

exm entre.

annul ubrpton nvoe poted.

8 Onlne pplton for lte exm entre mut be reeved by th dte

for the June exm.

deCember

Exm wll normlly be held over n eght-dy perod n the frt nd eond

week.

31 if you hve regned or hve been removed from the regter, your

pplton for re-regtrton hould be ubmtted by th dte f you

wh to t exm n June the followng yer.

JANUArY

1 Your nnul ubrpton fee now due.

15 Requet hould be ubmtted for pel rumtne to be tken nto

onderton for mrkng rpt from the Deember exm eon.

31 applton for exempton mut be reeved by th dte for June

exm.

FebrUArY

Reult wll normlly be ent to you round the thrd week of the month f

you t the exm n Deember nd n lo be vewed t myACCA.

an Examination Entry Form nd ttu report wll be ent to you f you re

elgble to t exm n June.

if you hve ompleted the caT exm, nd provded you ndted uh

on your regtrton form, you wll be utomtlly trnferred onto the

acca Qulfton nd reeve n Examination Entry Form for the June

eon of the acca Qulfton exm.

mArCh

Requet for n dmntrtve revew hould be reeved wthn 15 workng

dy from the relee of reult.

15 Requet for pel exm entre mut be reeved by th dte for the

June exm eon (refer to the Exm eton to fnd out bout pel

exm entre).

30 Requet for pel rumtne/tne durng June exm mutbe reeved by th dte.

AprIL

appel gnt the reult of n dmntrtve revew hould be reeved by

the frt week of aprl.

15 Your Examination Entry Form for the June exm mut be reeved by

acca exm deprtment n Glgow. applton to hnge your vrnt

pper for June ttng mut be reeved by th dte or hnged on

myACCA. Examination Entry Acknowledgements wll trt to be poted.

16 applton for lte exm entre for the June exm n be mde.

submon n only be mde onlne through myACCA nd wll be

hrged t 110 per pper.

mAY

Examination Attendance Dockets wll trt to be poted for the June exm,

detlng the ubjet you re entered to t nd the ddre of the exm entre.

8 Onlne pplton for lte exm entre mut be reeved by th dte

for the June exm.

JUNe

Exm wll normlly be held over n eght-dy perod n the frt nd eond

week.

JULY

15 Requet hould be ubmtted for pel rumtne to be tken nto

onderton for mrkng rpt from the June exm eon.

31 applton for exempton mut be reeved by th dte for Deember

exm.


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WhAT Are The FeeS FOr The YeAr?

Your frt nnul ubrpton pyment need to be mde by 1

Jnury followng the dte of your regtrton rrepetve of

the month n whh you regtered. For exmple, f you regtern Deember, then you wll be requred to py your nnul

ubrpton by 1 Jnury. The pyment enble acca to provde

you wth dmntrtve upport, nd publh nd dtrbute your

monthly edton ofstudent accountant mgzne. Plee vt

www.accagloal.co for detl on fee.

hOW dO I pAY FeeS?

You n py by V, Mtercrd, aMEX, swth nd solo or

terlng heque vld n the UK, terlng bnk drft drwn on

UK bnk or roed Brth potl order. chrge rng from

other method of pyment for exmple, terlng heque drwn

by bnk outde the UK wll need to be dded to the pyment.

You n lo logn to myACCA nd py by V, Mtercrd,aMEX, swth nd solo only.

To vod ny dely wth pyment from outde the UK, plee

tke your ompleted form nd pperwork to your bnk oon

poble nd omply wth ny Exhnge control Regulton.

We ttempt to keep the fee nd ubrpton low poble

nd therefore to vod hgh dmntrton nd potge ot,

reept wll not normlly be ued. if you re requred by your

ollege, employer or bnk to provde evdene of pyment, plee

enure tht you retn proof of the trnton.

WhAT hAppeNS IF I FAIL TO pAY mY FeeS?if your tudent blne n rrer, you wll not normlly be

enttled to remn on the tudent regter.

hOW dO I reSIGN FrOm The STUdeNT reGISTer?

if you would lke to regn from the acca tudent regter, plee

notfy the dmon deprtment (n wrtng) by 31 Deember n

the yer for whh you hve pd your nnul ubrpton.

Your note of regnton wll not be epted f omplnt

gnt you h been reeved by acca untl uh tme the

mtter h been fnlly reolved, nludng the pyment of ny

order for ot.

acca admon Deprtment

2 centrl Quy, 89 Hydeprk street

Glgow G3 8BW, Unted Kngdom

tel: +44 (0)141 582 2000

fx: +44 (0)141 582 2222


hOW dO I re-reGISTer?if your regtrton h lped for ny reon nd you wnt

to tke the exm, you wll need to re-regter. a Tehnn

re-regtrton form n be obtned from your lol acca

offe or fromACCA Connect. The pplton long dte for

re-regtrton re the me for ntl regtrton. You wll

need to py re-regtrton fee, whh wll be the me the

ntl regtrton fee nd ny fee tht were outtndng when

you left the regter.

if you hve obtned ny ddtonl qulfton ne levng

the regter, plee ubmt full detl to u for ement. any

exempton wrd bed on the poly n ple t the tme of

your re-regtrton. Your exempton ttu wll not be revewed

unle you hve gned ddtonl qulfton ne levngthe regter.

Basics

hOW dO I CLAIm exempTIONS?

if you re enttled to lm exempton from ny of the caT

pper reult of qulfton whh you ubmtted wthyour regtrton form, you wll hortly reeve notfton of your

exempton (f you hve not done o lredy) nd detl of ny

exempton fee you wll be requred to py. if you hve obtned

ny ddtonl qulfton ne regterng tudent nd

wh to hek your exempton elgblty, you n vt the onlne

exempton dtbe on the acca webte.

if you would lke to lm n exempton, you hould vt

www.accagloal.co/stunts/stuy_as/tions nd

omplete the pel exempton lm form. To upport your

pplton plee nlude photoope (not orgnl) of ll

trnrpt nd ompleton ertfte ued by the wrdng

body. You wll lo need to provde offl trnlton nto

Englh where doumentton n ny other lnguge. Plee

note tht f you hve regtered under caT Jont Exmnton

sheme you wll need to ubmt your pplton for exempton

EXEMPTIONS

erler. if you hve uffent work experene to fulfl the

requrement of the Tehnn Trnng Reord (TTR) you my

lm exempton from the introdutory Level pper by endng nyour ompleted TTR to acca.

WhAT Are The FeeS FOr exempTIONS?There re no exempton fee pyble for exempton wrded

t introdutory nd intermedte Level. at advned Level,

the exempton fee equvlent to the exm fee. a notfton

nd n nvoe wll be ent to you. Plee enure tht you mke

prompt pyment flure to py promptly my reult n your

removl from the regter. in ddton, f you enter for pper

nd re ubequently wrded n exempton or re wrded

n exempton nd ubequently enter for tht pper you wll be

lble for pyment of ot fee. We trongly reommend thtyou wt for offl onfrmton of your exempton from acca

before enterng for exm. Plee vt www.accagloal.co fordetl bout exm fee.


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10


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eyting you n to now aout t a ocss.

Enterng for exm 12

Tkng exm 14

Tx vrnt 17

aountng nd udtng tndrd 17

Jont Exmnton sheme (JEs) 18

Png the exm 19

EXAMS

11EXaMsFACTS: CAT QUALIFICATION


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12

ENTERINg FOR EXAMS

WheN Are pAper-bASed exAmS heLd?

Exm re normlly held n June nd Deember over n eght-dy

perod wth one exm heduled eh dy. Our exm re held t

the me tme throughout the world to enure mxmum eurty.Th nvolve opertng over fve eprte tme zone. We lo tke

nto ount lol tme dfferene. You wll be utomtlly ent

lt of exm entre nludng the trt tme long wth your

Exam Entry Form. The tmetble for pper-bed exm eon

outlned below. spef dte for exm eon n be vewed t

www.accagloal.co nd nstudent accountant.

Week 1

monay Tusay Wnsay Tusay Fiay

Pper 1

Reordng Fnnl

Trnton

or

Pper 6

Drftng Fnnl

sttement

Pper 2

informton for

Mngement control

or

Pper 7

Plnnng control

nd Performne

Mngement

Pper 3

Mntnng Fnnl

Reord

Pper 4

aountng for cot

Pper 5

Mngng People nd

sytem

Week 2

monay Tusay Wnsay

Pper 8

implementng audtProedure

Pper 9

Preprng Txtoncomputton

Pper 10

Mngng Fnne

WhAT Are COmpUTer-bASed exAmS?computer-bed exm (cBE) re vlble for introdutory nd

intermedte Level pper nd llow even greter flexblty by

llowng you to t thee exm outde the et pper-bed exm

eon of June nd Deember. in ddton, you wll reeve

your reult ntntly fter ompletng eh exm nd enble

ueful tudent to progre t fter pe through the

exm. if you hooe to t cBE, then you mut be regtered

tudent nd n poeon of your tudent regtrton number.

cBE mut be tken t n acca approved Lened centre

plee vt www.accagloal.co for detl.

cBE n be tken t ny tme durng the yer nd reult re

utomtlly updted onto the acca dtbe. a caT exm

n be tken n ny order, t poble to t pper by cBE

n the perod between the exm entry long dte nd the

pper-bed exm eon. Further pper n be eleted on

the Exam Entry Form. The Result Status Form ued n Februry

nd augut wll reflet both pper-bed nd cBE reult.

Where CAN I TAke exAmS?

You hve the hoe of ttng pper-bed exm n nyone of over 350 exm entre round the world. Plee vt

www.accagloal.co to e acca exm entre dtbe.

any hnge to the vlble entre wll be detled on the

webte nd nstudent accountant . Plee note tht, due to

lmted flte beng vlble t ome entre, we reerve the

rght to trnfer nddte to lterntve entre. We lo reerve

the rght, n exeptonl rumtne, to hold exm t tme

nd ple other thn thoe lted.

hOW dO I ArrANGe A SpeCIAL exAm CeNTre?

it poble to rrnge pper-bed exm t entre other thn

thoe lted referred to pel entre. Requet for pel

entre hould be ent to acca exm deprtment by 15 Mrh

for June exm nd by 15 september for Deember exm. it

only poble for u to rrnge pel entre f we re tfed

tht the me tndrd of flte nd nvglton tht ext t

our regulr entre wll be vlble.

if you re tkng the exm t pel entre, you wll

be requred to py ny ddtonl lol nvglton nd

ommodton fee nvolved whh re normlly pd dret to

the exm upervor n dvne of the exm dte.


13/40


WhAT CAN I dO IF I Need TO mAke SpeCIALArrANGemeNTS IN Order TO SIT The exAmS?

a prt of acca Equl Opportunte Poly we n lo mke

pel rrngement for you f you re dbled or hve pelrequrement. a prt of th poly nd n ordne wth the

Dblty Drmnton at 1995 we tvely trve to enure

tht no ndvdul wll be ddvntged due to dblty when

they e our exm.

acca ommtted to enurng tht every tudent h the

opportunty to beneft from utble exm ondton n

ordne wth ther pef requrement.

Our dedted tem of exm dmntrtor work ontnuouly

wth both tudent nd exm entre to enure tht the

pproprte exm ondton re n ple to help ll nddte

demontrte ther ompetene n the dplne beng eedn our exm.

in mny ntne ddtonl tme to omplete exm, provon

of rbe or reder, enlrged text on queton pper nd

mny other reonble djutment re rrnged n order to

heve th.

Eh nd every requet delt wth on n ndvdul b by

our experened tem, foued on enurng tht no nddte

ddvntged durng the exm proe.

acca lo provde ler grevne proedure n lne wth

the requrement of the Dblty Drmnton at 1995 to

enure ny ue red by tudent reolved frly nd wthoutunneery dely.

acca ontnully montor the effetvene of thee pole

nd proedure to enure tht our dblty wrene of the

hghet tndrd nd tht our tudent beneft ordngly.

You my hve ubmtted nformton regrdng dblty on

your ntl regtrton form nd f o we wll lredy hve

reord of your requrement.

However, f your rumtne hve hnged ne the tme of

your regtrton, t my be poble for pel rrngement

to be mde for you. if you need pel flte then pleenotfy the exm deprtment n Glgow. in uh e medl

evdene of the nture of the dblty mut lo be ubmtted.

acca Exm Deprtment

2 centrl Quy

89 Hydeprk street

Glgow G3 8BW

Unted Kngdom

tel: +44 (0)141 582 2000

fx: +44 (0)141 582 2222


hOW dO I reGISTer FOr exAmS?

You n regter onlne to t pper-bed exm by loggng nto

myACCA. You wll reeve utomt onfrmton of reept of

entry of your exm nd you wll be ble to hnge your exmentre ny tme before the exm entry long dte.

You n lo regter for pper-bed exm by pot or through

your ntonl ountny body f you re tudent tht h

regtered under Jont Exmnton sheme.

We wll utomtlly end you n Examination Entry Form n

md-Februry nd md-augut. Your Examination Entry Form

ent to the mlng ddre held on your acca tudent fle,

o t mportnt tht we hve your orret ddre. if you

hnge your ddre, you hould notfyACCA Connect or logn

to myACCA oon poble. alterntvely, you n notfy

your ntonl ountny body f you hve regtered JontExmnton sheme tudent. Plee enure your ompleted

form nd pyment rehe u by 15 Ailfo Jun as nd

by 15 Octo fo dc as. There no need to returnthe form f you dede not to t exm t prtulr eon.

if you do not reeve your Examination Entry Form round

md-Februry or md-augut, plee onttACCA Connect for

duplte.

WhAT hAppeNS IF I mISS The exAm reGISTrATIONdeAdLINe?it relly mportnt tht your exm entry form nd pyment

re reeved by our Glgow offe or ubmtted onlne by 15Ail fo Jun as nd by 15 Octo fo dc as.

However, acca h ntrodued lte exm entry flty tollow even greter flexblty when ttng exm. The lte exm

entry 16 aprl to 8 My for the June exm nd 16 Otober

to 8 November for the Deember exm. Lte exm entre n

ONLY be ubmtted onlne through myACCA nd wll be hrged

t 110 per pper n ddton to the regulr exm fee. so t

mportnt to enter for your exm by the norml dedlne

f poble.

WheN dO I hAve TO pAY FOr mY exAmS?

When pyng for pper-bed exm, remember to ubmt your

fee wth your ompleted Examination Entry Form. Flure to do

o wll dely the eptne nd proeng of your entry nd

my nvldte t. alo, f you hve ny other fee outtndng,thee wll be ndted on your Examination Entry Form. Your

Examination Entry Form wll be proeed only f your fee re

pd n full, by the tme your ompleted form returned to u.

You wll reeve knowledgement of your exm entry one your

Examination Entry Form nd fee hve been reeved, th wll

onfrm the exm entre you hve eleted nd the pper to

be ttempted. Plee hek thee detl refully nd dve

ACCA Connect mmedtely f they re not orret. if we hve

your e-ml ddre, we wll end th knowledgement by

e-ml, f not, one wll be poted to you. if you hve not reeved

knowledgement even dy before the exm long dte,

you mut onfrm tht your exm entry h been reeved by

onttngACCA Connect or you n hek through myACCA.

EXaMs


14/40

14

TAKINg EXAMS

if you re ttemptng omputer-bed exm, thee mut be

tken t n acca approved Lene centre nd pyment for

exm hould be rrnged dretly wth your hoen entre.

Vt www.accagloal.co for full detl of acca approvedLened centre.

WheN WILL I reCeIve mY exAm ATTeNdANCe dOCkeT?

an Examination Attendance Docket wll be ent to you

pproxmtely three week pror to the exm detlng the entre

you hve been lloted, full ddre of the venue, pper for

whh you hve been entered, your lloted dek number, exm

dte, exm trt tme nd your hoen ountng tndrd/

vrnt. Plee enure tht your ddre kept up to dte o

tht you reeve th nformton. Your Examination Attendance

Docket lo onfrm the regulton for the exm nd you hould

gn th on reept to how tht you gree to the term nd

ondton of ttemptng exm. Plee enure tht you tke yourExamination Attendance Docket wth you eh tme you ttend

n exm. it wll be retned by the entre upervor fter you

ttempt your fnl pper t eh exm eon. if you hve not

reeved your Examination Attendance Docket two week pror to

the exm, but hve reeved knowledgement of your entry, you

n downlod duplte opy by loggng nto myACCA.

WhAT Are The exAm reGULATIONS?Plee vt the eton on Rule nd regulton n th booklet

for detl on exm regulton.

WhAT dO I Need TO TAke TO The exAm CeNTre?

Remember to tke your tudent regtrton iD rd nd

Examination Attendance Docket wth you to the exm entre nd

keep t wth you we wll need to hek t durng the oure of

the exm.

You re llowed to tke your own ruler, penl, pen, erernd/or orreton flud, geometrl ntrument, lde-rule,

logrthm tble nd hrtng templte. You re llowed to

ue only noele, ordle poket lultor, whh my be

progrmmble but whh my not hve prntout or grph/

word dply flty. if you ue lultor you mut how

ll workng.

WhAT CAN I expeCT WheN I ArrIve AT The exAmCeNTre?

it dvble to rrve t your hoen exm entre ( ndted

on your Examination Attendance Docket) t let 20 mnute

pror to the heduled trt tme of your exm. You wll be

llowed to enter the exm hll only on the ntruton of the

upervng tff. On enterng the hll you hould proeed to yourlloted dek mmedtely wthout dely. any bg or other

equpment not permtted t your dek hould be pled n the

llotted re.

On your dek you wll fnd your queton pper, nwer booklet

nd nddte regtrton heet. You mut not open your

queton pper untl ntruted to do o. You n, however,

omplete your detl on your nddte regtrton heet.

When ntruted, you my open your queton pper. if you re

ttng three-hour exm, you wll be gven n ddtonl 15

mnute redng nd plnnng tme before beng ntruted tobegn the exm. Durng the redng nd plnnng tme only the

queton pper my be nnotted. You mut NOT wrte n your

nwer booklet untl ntruted by the upervor.

For eurty reon, tudent re not ble to leve the exm hll

permnently from the tme when the queton pper re opened

untl the end of the exm. On ompleton of the exm, the

queton pper mut not be removed from the exm hll.

WhAT WILL hAppeN IF AN exAm IS CANCeLLed?if n exm pper() ttempt upended, nelled or otherwe

nullfed (t ny tge, whether before, or fter the exm telf)

acca wll wve the fee for your next ttempt t tht pper().

Due to the nture nd omplexty of opertng profeonlexm, acca reerve the rght not to rehedule ny exm or

offer ny further ompenton.

WhAT hAppeNS IF I Am AbSeNT FrOm AN exAm?

Due to the lrge volume of Examination Entry Forms we hve

to proe pror to eh exm eon, we regret tht t not

poble to offer tudent the opton of wthdrwng n exmentry one t h been ubmtted. alo, t not poble to refund

exm fee or trnfer fee to ubequent exm fee f you re

unble to ttend the exm for ny reon.

if you re unble to ttend prtulr exm tht you hve

regtered to t, you wll be mrked bent. Th wll not ffet

the mrk of other exm you my tke t the me exm

eon. You wll be gven the opportunty to tke the exm

you were bent from n pper-bed formt t the next exm

eon. alterntvely, f the pper vlble n omputer-

bed formt you my t thee pper t ny tme t n acca

approved Lened centre plee vt www.accagloal.co

for detl.


15/40

15FACTS: CAT QUALIFICATION EXaMs

WhAT hAppeNS IF Im NOT hAppY WITh The CONdITIONSAT mY exAm CeNTre?

at acca we mke every effort to enure you t the exm n

the bet ondton poble. However, hould you need to mke omplnt bout the entre operton, plee notfy the exm

upervor n the frt ntne. The upervor wll do everythng

poble to reolve the mtter to your tfton mmedtely. if

the omplnt proven, we wll tke whtever further remedl

ton ondered pproprte n the rumtne.

WhAT hAppeNS IF CIrCUmSTANCeS AFFeCT mY exAmperFOrmANCe?

Wth nddte entry of over 150,000 t ertn exm

eon, we reogne tht ome of you my t exm n dffult

peronl rumtne, whh my nlude:

yourownillhealthorthatofclosefamilymembers

bereavementwithinyourclosecircleoffamily/friends

someothermaterialirregularityduringtheexamthatmight

ffet your exm reult to uh degree tht t would hve

been dfferent hd the error or rregulrty not ourred.

if you feel tht your exm performne h been dverely ffeted

by rumtne of th knd, plee wrte to our exm deprtment

n Glgow mmedtely fter the exm n queton (but

ertnly no lter thn four-week fter the exm) nd nlude

doumentry evdene nd ertfton to upport your e.

We wll onder your e nd my tke pproprte ton.

acca Exm Deprtment

2 centrl Quy

89 Hydeprk streetGlgow G3 8BW

Unted Kngdom

tel: +44 (0)141 582 2000

fx: +44 (0)141 582 2222


On reept of your letter nd upportng evdene, we wll

end n knowledgement to onfrm tht your rumtne

wll be ondered by the exm pnel pror to the exm reult

relee dte. if there re good reon why notfton of thee

rumtne nnot tke ple wthn th four-week perod,

then you hould mke requet for pel onderton

detlng the reon why th nformton w not ommuntedwthn the norml four-week perod. You mut remember to do

th fo a sults a ulis.

any nformton you ubmt durng the perod before exm reult

re publhed wll be treted prvte nd onfdentl. if you

hve not reeved n knowledgement 10 dy pror to the

exm reult relee dte, plee ontt acca we wll not be

ble to tke mtgtng rumtne nto ount fter the exm

pnel h met.

WhAT IS The pASS mArk FOr The exAmS?

The p mrk for caT exm follow:

introdutory Level pper 55%

intermedte Level pper 50%advned Level pper 40%

indvdul ubjet pe re llowed for ll pper.

hOW Are The exAmS SeT?acca goe to gret length to enure tht eh exm pper

rgorouly heked nd teted o tht t frly nd urtely tet

the blte of well-prepred tudent.

caT exm pper re et by tem of exmner nd

ubequently heked by pnel omprng the exmner, n

eor, ubjet oordntor nd exm tter. Eh exmner

reponble for ettng the queton pper, wrtng the uggetedpublhed nwer nd produng mrkng heme. No member

of the tem permtted to teh tudent who my be ttng

ny of the pper for whh he/he reponble. Exmner re

requred to report to u ny ttempt mde by tudent to du

future pper wth them.

One n exm pper h been drfted, t revewed by n eor

whoe job t to enure tht the queton re relevnt to the

yllbu nd tht the pper fr nd blned throughout. The

eor lo enure tht the uggeted nwer nd mrkng

heme re utble for publton. Next, ubjet oordntor

exmne the greed veron of the queton pper, uggeted

nwer nd mrkng heme to enure tht they hve been et

n ordne wth the tndrd requred for tht level of theexm. The ubjet oordntor lo hek to ee tht the exm

re ontent wth prevou exm eon, vod unneery

overlp wth other pper nd enure progreon.

One the pper h been fully ondered, t ttempted by the

exm tter. The purpoe of th to enure tht the pper n be

ompleted by n verge tudent n the tme vlble. The exm

tter then produe report outlnng n detl ny problem

enountered ttng the queton pper.

at ll tge, the exmner, eor nd ubjet oordntor

for eh pper work wth acca full-tme tem of eduton

dver who o-ordnte nd montor the pper throughout theproe, provdng n ddtonl level of qulty urne.

hOW Are The exAm SCrIpTS mArked?Eh exmner o-ordnte tem of qulfed mrker

reponble for mrkng nddte rpt. Mrker meetng

re held oon poble fter the fnl pper for eh exm

eon to du potentl problem nd etblh ler

mrkng trtegy. To enure frne n the mrkng of rpt, the

mrkng tem doe not know the dentty of the nddte.


16/40

16

We do not et trget perentge of nddte to be ueful

t eh exm ttng. Your reult n eh nd ny pper

re totlly unnfluened by ny prevou exm reord, or the

performne of other nddte. Exmner nd mrker pyprtulr ttenton to borderlne rpt nd the need to enure

onteny between exm mrker.

WheN WILL I reCeIve mY reSULTS?

You wll normlly reeve notfton of your reult

pproxmtely nne week fter the exm. Your reult wll

ndte the overll exm mrk for eh pper nd whether you

hve ped or fled.

hOW WILL I reCeIve mY exAm reSULTS?

Followng the relee of exm reult n Februry for Deember

exm nd augut for June exm, reult notfton re

poted to ll tudent long wth n Exmnton Entry Form forthe next exm eon. You n lo hooe to hve your reult

e-mled to you. Vt www.accagloal.co/stunts/sults f

you hve not lredy opted for th erve nd would lke to do

o. Reult n lo be vewed t myACCA.

The dte on whh reult wll be poted on the webte, plu

ddtonl nformton bout the reult proe n be found n

student accountant .

WhAT CAN I dO IF I dISAGree WITh mY exAm reSULTS?acca h rnge of proedure n ple whh revew the

dem judgement mde by exmner nd thee enure tht

the fnl reult re robut. However, followng the publton of

reult f you do not feel tht your reult reflet your perevedperformne you my requet n dmntrtve revew under the

followng rumtne:

youreceiveanabsentmarkbutyouwerepresentattheexam

nd ubmtted n exm pper

youwerenotpresentatanexambutreceivedamarkforyour

pper

ACCAsprocedureshavenotbeenproperlyappliedinarriving

t your mrk.

You my NOT ppel gnt your exm reult bed on

dgreement wth the dem judgement of the exmner.

if you wh to requet n dmntrtve revew, plee ompletethe dmntrtve revew form whh you n fnd n ope of

student accountant nd ubmt t to acca exm deprtment

enlong the pproprte fee. Th mut be reeved wthn 15

workng dy from the relee of the reult.

acca Exm Deprtment

2 centrl Quy, 89 Hydeprk street

Glgow G3 8BW, Unted Kngdom

tel: +44 (0)141 582 2000

fx: +44 (0)141 582 2222


a prt of th erve you wll reeve nformton on whether or

not you rehed the p tndrd n eh queton ttempted.

Th wll tke the form of P (P) or F (Fl) tul mrk wll

not be dloed.

if on reept of the reult of your dmntrtve revew you beleve

tht acca dd not pply t proedure properly you my ppel

to acca exm appel commttee by ubmttng your ppel

n wrtng to acca hed of exm (Glgow offe) wthn eght

workng dy of the ue of your dmntrtve revew by acca.

Your ppel wll be forwrded to the commttee for onderton.

acca ept no lblty for ny loe nurred reult of the

operton of t dmntrtve revew erve.

exAm FeedbACkacca keen to reeve your feedbk on your experene of

ttng the acca exm. an onlne quetonnre vlble foryou to omplete fter eh exm eon, whh provde you

wth the opportunty to omment on the tndrd nd ontent

of the exm pper nd the utblty of your exm entre. The

nformton you provde wll form prt of the pot-exmnton

revew proe nd wll be ued for qulty urne purpoe.

dOeS ACCA AWArd prIzeS FOr exAm AChIevemeNT?Outtndng exm hevement deerve reognton, nd hgh-

orng caT tudent re elebrted exellent exmple of

prng fnne profeonl. Prze re wrded for eh exm

eon to the top three nddte of the caT Qulfton

advned Level pper (pper 5 to 10).


17/40

17FACTS: CAT QUALIFICATION EXaMs

TAX vARIANTS

WhAT Are vArIANT pAperS?

in number of ountre, you hve the opportunty to tke n

exm bed on ntonl tx referred to vrnt pper

whh relevnt to Pper 9, Preparing Taxation Computations.You wll hve hoen your vrnt pper when you ompleted

your ntl Tehnn regtrton form nd you wll not nur

ddtonl fee for hoong to tke vrnt pper. Due to

ntonl requrement, the vrnt pper not offered for ll Jont

Exmnton sheme. in uh e where the vrnt not

vlble, the UK vrnt wll be offered.

Where Are vArIANT pAperS AvAILAbLe?a hoe of lol tx vrnt pper re vlble n Hong Kong,

irelnd, Leotho, Mly, sngpore, south afr nd the UK.

ACCOUNTINg AND AUDITINg STANDARDS

ACCOUNTING ANd AUdITING STANdArdS

acca caT yllbu offer flexblty by llowng you the opton of

tkng the ountng nd udtng pper bed on nterntonl

tndrd or UK tndrd, o t up to you whether you wh to

tlor your qulfton to meet lol or globl bune need.

WhICh pAperS Are bASed ON INTerNATIONALSTANdArdS?The followng ountng nd udtng pper n be tken bed

on nterntonl or UK tndrd:

Pper 1, Reordng Fnnl Trnton

Pper 3, Mntnng Fnnl ReordPper 6, Drftng Fnnl sttement

Pper 8, implementng audt Proedure

CAN I SIT pAperS UNder dIFFereNT ACCOUNTING ANdAUdITING STANdArdS?

Ye. When you omplete your Examination Entry Form you n

elet whh tndrd you wh to follow for eh ndvdul

ountng nd udt pper.

For exmple, you my wh to tudy UK ountng tndrd

nd interntonl tndrd of udtng.

hOW dO I ChOOSe WhICh vArIANT ACCOUNTING ANd

AUdITING pAperS I ShOULd TAke?it mportnt to t the exm tht re relevnt to you nd your

reer nd you hould therefore onder:

thecountrywhereyoucurrentlyworkorstudy

whereyouhopetoworkinthefuture

whoyouworkfororthetypeofcompanyyouhopetoworkfor

(eg lol or multntonl ompny)

whattuitionisavailablelocally.

hOW dO I ChANGe mY TAx vArIANT pAper?

if you wh to hnge your tx vrnt pper plee remember to

do o by 15 Ail f you re ttng n June nd 15 Octo f you

re ttng n exm n Deember. You n hnge your vrntpper through myACCA, your Jont Exmnton sheme ntonl

body or by onttngACCA Connect. any hnge to the urrent

vrnt pper wll be detled n student accountant nd through

the acca webte.


18/40

18

jOINT EXAMINATION SChEMES

etion closing ats rgistation/r-gistation closing ats

cnddte enterng for June exm 15 Jnury of me yer 15 Deember of prevou yer *

cnddte enterng for Deember exm 15 July of me yer 31 July of me yer

WhAT IS A JOINT exAmINATION SCheme?

a Jont Exmnton sheme prtnerhp between lol ountny body nd acca to provde e to acca caT

nterntonl exm heme. Lol caT tudent regter wth both bode nd re thereby ble to tfy the exm rter for

tehnn ttu of both bode multneouly.

You hould note tht dfferent long dte pply for exempton nd regtrton/re-regtrton for tudent regtered under Jont

Exmnton sheme.

JOINT exAmINATION SCheme LOCAL ServICeS

if you re Jont Exmnton sheme tudent, you n mke

hnge of ddre, regter for exm et dretly t the Jont

Exmnton sheme offe. Plee enure tht ny hnge re

mde t let two week pror to ny publhed acca long

dte. Plee vt www.accagloal.co to e ontt detl

of Jont Exmnton sheme.

Are There AddITIONAL FeeS IF There IS A JOINTexAmINATION SCheme IN mY COUNTrY?

Exept for tudent n Guyn nd cmbod, you wll be

requred to py nnul ubrpton fee to both acca nd the

caT Jont Exmnton sheme prtner. Flure to py ether fee

ould reult n removl from the regter. There re no ddtonl

fee f you hooe to tke ntonl vrnt pper or pper under

ntonl ountng nd udtng tndrd.

Where dOeS ACCA OperATe JOINT exAmINATION

SChemeS?acca operte Jont Exmnton sheme wth ntonl

profeonl bode n the ountre lted below.

if you re redent n one of thee ountre, you mut be

regtered wth both acca nd the ntonl body. You hould

hve reeved caT Jont Exmnton sheme tudent

regtrton (iD) rd wth th booklet. if you hve not, plee

onttACCA Connect mmedtely. all doumentton ued

to caT Jont Exmnton sheme tudent wll rry the

pproprte logo for the caT Jont Exmnton sheme.

bli wit t Institut of Cat Accountants of bli(ICAbli)

There no vrnt pper overng Belze tx for Pper 9,

Preparing Taxation Computations. Your regtrton under the

Jont sheme requre tht you re lloted the UK vrnt

th the mot pproprte vrnt for tudent ntendng to work

n Belze. it reommended tht you t ountng nd udtng

pper bed on nterntonl tndrd.

applton form for regtrton/re-regtrton nd exempton

hould be obtned from icaBelze nd ubmtted to t offe by

the long dte pefed.

Caoia wit t kauca Institut of Ctifi pulic

Accountants an Auitos (kICpAA)There no vrnt pper overng cmbodn tx for Pper 9,


Jont sheme requre tht you re lloted the sngpore

vrnt th the mot pproprte vrnt for tudent

ntendng to work n cmbod. it reommended tht you t

ountng nd udtng pper bed on nterntonl tndrd.


hould be obtned fromACCA Connect nd ubmtted to

ACCA Connect by the long dte pefed.

Guyana wit t Institut of Cat Accountants of Guyana(ICAG)

There no vrnt pper overng Guyn tx for Pper 9,



th the mot pproprte vrnt for tudent ntendng to

work n Guyn. it reommended tht you t ountng nd

udtng pper bed on nterntonl tndrd.


hould be obtned from icaG nd ubmtted to t offe by the

long dte pefed.

Jaaica wit t Institut of Cat Accountants of Jaaica

(ICAJ)There no vrnt pper overng Jmn tx for Pper 9,




work n Jm. it reommended tht you t ountng nd



hould be obtned from icaJ nd ubmtted to t offe by the

long dte pefed.

Lsoto wit t Lsoto Institut of Accountants (LIA)a lol txton Pper 9, (Leotho) Preparing Taxation

Computations vlble. Your regtrton under the Jontsheme requre tht you re lloted the Leotho vrnt


* 15 November of prevou yer for the Jont Exmnton sheme wth Jm


19/40


work n Leotho. No ddtonl fee wll be pyble f you hooe

to follow the Leotho vrnt. it reommended tht you t

ountng nd udtng pper bed on nterntonl tndrd.


hould be obtned from Lia nd, on ompleton, ubmtted to t

offe by the long dte pefed.

Sia Lon wit t Institut of Cat Accountants ofSia Lon (ICASL)

There no vrnt pper overng serr Leone tx for Pper 9,



th the mot pproprte vrnt for tudent ntendng to work

n serr Leone. it reommended tht you t ountng nd


applton form for regtrton/re-regtrton nd exemptonhould be obtned from icasL nd ubmtted to t offe by the

long dte pefed.

Singao wit t Ctifi Accounting Tcnicians (Singao)

Lta lol txton Pper 9, (sngpore) Preparing Taxation

Computations vlble. student n sngpore lo hve the

opton to tudy sngpore dpted pper for Pper 6, Drafting

Financial Statements, nd Pper 8, Implementing Audit

EXaMs

Procedures. Thee re dpted from the interntonl tndrd

pper to reflet lol sngpore tndrd nd leglton. an

npetor who onvernt wth sngpore leglton nd

prte undertke dptton for sngpore. No ddtonl feewll be pyble f you hooe to follow the sngpore pper.

it therefore reommended tht you follow the interntonl

tndrd for pper 1 nd 3, dpted pper for 6 nd 8 nd

sngpore vrnt for pper 9.


hould be obtned from certfed aountng Tehnn

(sngpore) Ltd nd, on ompleton, ubmtted to t offe by

the long dte pefed.

Tinia an Toago wit t Institut of Cat Accountantsof Tinia an Toago (ICATT)

There no vrnt pper overng Trndd nd Tobgo tx for

Pper 9, Preparing Taxation Computations. Your regtrtonunder the Jont sheme requre tht you re lloted the

UK vrnt th the mot pproprte vrnt for tudent

ntendng to work n Trndd nd Tobgo. it reommended tht

you t ountng nd udtng pper bed on nterntonl

tndrd.


hould be obtned from icaTT nd ubmtted to t offe by the

long dte pefed.

PASSINg ThE EXAMS

COmpLeTION OF The CAT exAmSOne you hve ompleted ll of the caT exm you wll be

utomtlly trnferred onto acca Qulfton, nd

be wrded exempton from the knowledge module of the

Fundmentl level (F1, F2 nd F3), unle you ndted on

your regtrton form tht you dd not wh th trnfer to be

effeted. Plee note th rrepetve of whether you hve

t tht tme fulflled the prtl experene requrement. On

trnferrng, you wll not be hrged n ddtonl regtrton fee,

nor wll you be hrged for the exempton wrded from Pper

F1, F2 nd F3.

One trnferred to acca Qulfton regter, you wll be

ubjet to the bye-lw, rule nd regulton pplble to

acca Qulfton tudent, detl of whh wll be ent to you

on trnfer.

if you re redent n ountry where acca operte

Jont sheme for the acca Qulfton exm wth lol

profeonl body, you wll lo be trnferred utomtlly onto

the heme urrently n operton, nd wrded the pproprte

exempton from the knowledge module of the Fundmentl

level of the acca Qulfton.

if you dd not ndte t the tme of regtrton tht you whed

n utomt trnfer to the acca Qulfton nd you now

wh to opt for th, plee put your requet n wrtng to the

dmon deprtment before you t your fnl exm. if you

do not opt for the utomt trnfer, you wll be requred to

ubmt regtrton form for the acca Qulfton nd py the

relevnt regtrton fee.

USING The CAT LeTTerS

On ompleton of your caT exm, you wll reeve n nvtton

to beome certfed aountng Tehnn. completng the

exm however, doe not men tht you hve ompleted the

qulfton. in order to obtn the full qulfton nd be

enttled to ue the letter caT (certfed aountng Tehnn)

fter your nme, you mut lo tfy the pproprte prtl

experene requrement.

alterntvely, f you hve Level 4 NVQ n aountng, th

regrded equvlent to the prtl experene requrement

nd ompleton of th nd your caT exm wll llow you to

pply for certfed aountng Tehnn ttu. Plee refer

to your Tehnn Trnng Reord for further nformton on

ompletng the prtl experene requrement.

The fee to pply for caT ttu 50. Th fee hould be ent

wth your pplton for caT ttu.


20/40

20


21/40

21FACTS: CAT QUALIFICATIONFACTS: CAT QUALIFICATION

Full-ti. pat-ti. e-laning. day las o ning classs.

Its you coic. but w will gi you aic on ow to fina tuition oi an wat you n to stuy.

step-by-tep gude to the exm 22

Fndng tuton provder 22

Develop your fnnl Englh kll 24

how to Study

HOW TO sTUDY 21


22/40

22

STEP-bY-STEP gUIDE TO ThE EXAMS

deTAILed SYLLAbUS, STUdY GUIdeS ANd exAm pAperS

an outlne of the yllbu lted below. Plee vt

www.accagloal.co to vew the detled yllbu nd

tudy gude.

Intouctoy LlPper 1, Reordng Fnnl Trnton

Pper 2, informton for Mngement control

Intiat Ll

Pper 3, Mntnng Fnnl Reord

Pper 4, aountng for cot

Aanc Ll

Pper 5, Mngng People nd sytem

Pper 6, Drftng Fnnl sttement

Pper 7, Plnnng, control nd Performne Mngement

Two opton from

Pper 8, implementng audt Proedure

Pper 9, Preprng Txton computton

Pper 10, Mngng Fnne

hOW mANY exAmS CAN I TAke AT eACh exAm SeSSION?There no retrton to the number of exm you my ttempt,

llowng you to hooe to t mny or few pper you

lke t eh exm eon. You re, however, reommended to

ttempt mxmum of four pper n eh x-month perod.

CAN I TAke The exAmS IN ANY Order?

You n t the pper n ny order to ut your own reer or

tudy need. You re, however, dved to ttempt the pper n

numerl order.

hOW LONG dO I hAve TO COmpLeTe The exAmS?There no tme lmt to ompletng the exm.

WhAT WILL be exAmINed?There re 10 pper n totl, dvded nto three Level. You re

requred to omplete nne n totl (unle you hve been wrded

exempton) you only need to omplete two of the three opton

pper t advned Level.

You n hnge your opton pper t lter exm eon you

my hve job hnge nd nother opton pper my beome

more relevnt to your new role, or you my fl pper nd whto try nother opton pper nted.

Queton requrng knowledge of new leglton wll not be et

untl t let x month fter the lt dy of the month n whh t

beome lw (or mlr proedure n other ountre). Queton

nvolvng knowledge of new ountng tndrd, udtng

tndrd, expoure drft et, wll not be et untl t let x

month fter the lt dy of the month n whh the doument

w publhed. Pror to eh exm eon,student accountant

wll ontn exm note whh provde gudne on exmnble

mterl, nludng relevnt ountng nd udtng doument.

FINDINg A TUITION PROvIDER

hOW CAN I FINd A TUITION prOvIder?acca Tuton Provder Lt n onlne dretory of tuton

provder who teh ny of acca qulfton. You n e

acca Tuton Provder Lt onlne t www.accagloal.co whereyou n erh by tuton provder nme, loton, qulfton,

oure type or ny ombnton of thee rter.

WhICh TUITION prOvIderS Are INCLUded ON TheTUITION prOvIder LIST?

The tuton provder you wll fnd on the Tuton Provder Lt

nlude:

Ao Laning patns Stunt Tuition (platinu/Gol)acca approved Lernng Prtner re tuton provder who

hve demontrted tht they n meet rnge of hllengng

performne trget et by acca. Gold nd Pltnum

pprovl re grnted only to hgh-qulty tuton provder

whom acca onfdent to reommend to tudent.

SubscriberstoACCAsTuitionProviderList

Thee tuton provder do not hold forml pprovl from

acca. They hve not been formlly eed by acca, nd

the qulty of tuton tht tudent my reeve from thee

tuton provder therefore nnot be gurnteed by acca.

The nluon of tuton provder who hve not been formlly

eed longde acca approved Lernng Prtner on the

Tuton Provder Lt gve tudent the opportunty to mke

fully nformed deon bout ther hoe of tuton provder.

To gurntee qulty lernng experene, acca trongly

reommend tht you hooe to tudy wth one of our approved

Lernng Prtner student Tuton. Thee n lerly be

dentfed by the approved Lernng Prtner student Tuton

Pltnum/Gold logo.


23/40

23FACTS: CAT QUALIFICATION HOW TO sTUDY

WhAT CAN I expeCT FrOm STUdYING WITh AN ApprOvedLeArNING pArTNer?

studyng wth n approved Lernng Prtner men you n

expet to reeve hgh qulty tuton nd exellent tudentupport n omfortble envronment, onduve to tudy.

all of our approved Lernng Prtner reeve regulr vt from

acca to enure tht they re up to dte on development nd

ontnue to keep ther tndrd hgh. Vt nlude prvte

meetng wth tudent to get ther feedbk on wht t lke to

tudy wth the tuton provder.

WhAT Are The dIFFereNCeS beTWeeN GOLd ANdpLATINUm ApprOved LeArNING pArTNerS?

Gold approved Lernng Prtner hve to demontrte to acca

tht they meet ertn performne trget round the wy they

mnge ther nttuton uh the provon of omfortblepreme nd dequte flte, refully montored ttendne

nd retenton, nd fnnl vblty nd the wy they mnge

nd delver ther acca oure uh hvng knowledgeble

nd experened tehng tem, trutured tehng progrmme

nd provde tudent wth dve on tudy opton nd

tutorl upport.

Pltnum approved Lernng Prtner dhere to the hghet

tndrd to provde tudent wth the bet poble hne of

ue. in ddton to meetng the Gold performne trget,

Pltnum approved Lernng Prtner hve to provde evdene

of ontnul mprovement nd nnovton, nd mut ontently

meet exm reult trget, et by meetng or exeedng acca

worldwde p rte.

WhAT Are The beNeFITS FOr ChOOSING TO STUdY WIThAN ApprOved LeArNING pArTNer?

The pprovl progrmme h three mjor beneft for tudent:

1 bst actic assuanc: n beomng n approved Lernng

Prtner your tuton provder wll hve been eed gnt

acca wdely reogned nd hghly-regrded globl bet

prte benhmrk. Th provde you wth urne of the

hgh-qulty acca tuton nd tudent upport you wll reeve.

2 Ionts in t quality of tuition an stunt

foanc: your tuton provder wll hve e to rngeof development opportunte nd tool, provded by acca tohelp n the ontnuou mprovement of ther tuton nd your

performne.

3 Instigation of stunt colaints against tuition ois:acca nvetgte ny tudent omplnt mde gnt n

approved Lernng Prtner. if you re dtfed wth the wy

your approved Lernng Prtner h delt wth your omplnt,

acca n tep n nd requet report from the nttuton on

how the omplnt w delt wth through ther omplnt

proedure. acca my ondut vt to the approved

Lernng Prtner to nvetgte further; ny upheld omplnt

my be ground for removl of the tuton provder from

the approved Lernng Prtner progrmme nd the TutonProvder Lt. if you hve omplnt gnt n approved

Lernng Prtner, you hould mke th n wrtng to:

approved Lernng Prtner student Tuton

Lernng Prtnerhp Deprtment

acca

2 centrl Quy

89 Hydeprk street

Glgow G3 8BW

Unted Kngdom

WhAT ShOULd I CONSIder WheN Im ChOOSING A

TUITION prOvIder?Regrdle or whether or not you hooe to tudy wth one ofacca approved Lernng Prtner, there re number of ftor

tht you my wh to tke nto onderton when hoong

tuton provder.

Location: there hoe of tuton provder n your lolre? if not, you my wnt to onder tuton provder who

offer dtne-lernng pkge.

Qualifications an couss off: doe the tuton provderrun oure for the qulfton nd pper() tht you re

tudyng for? Wll you be ble to tke ubequent pper wth

the me tuton provder?

mos of stuy off: re you lookng for full-tme,prt-tme or revon oure? Do you wnt to ttend

tuton provder who offer fe-to-fe tuton, or would

dtne-lernng pkge be more uted to your need?

vaiants an aat as: doe the tuton provder

offer tuton for the vrnt or dpted pper tht you re

tudyng for?

Cout-as ainations: f you re tudyngtowrd caT pper or the Knowledge module of the acca

Qulfton, wll you be ble to tke omputer-bed

exmnton wth the me tuton provder?

Facilitis: f you ntend to drve to your hoen tuton provder,

re there r prkng flte vlble? if you do not hve

e to omputer or the internet, doe the tuton provder

hve omputer vlble for tudent ue? Do you requre

dbled e?


24/40

24

DEvELOP YOUR FINANCIAL ENgLISh SKILLS

WhY IS IT ImpOrTANT TO deveLOp FINANCIAL eNGLIShLANGUAGe SkILLS?

Englh the nterntonl lnguge of fnne nd ountny.

so t mke good bune ene for nyone who whe toueed n the globl bune ren to be ble to demontrte

tht they hve frt-rte Englh lnguge kll, nd hve the

blty to onvere wth ountny nd fnne profeonl

throughout the nterntonl bune ommunty.

WhAT SUppOrT dOeS ACCA OFFer TO STUdeNTS WhOWISh TO deveLOp TheIr FINANCIAL eNGLISh SkILLS?

To meet the demnd for helpng bune profeonl to how

tht they hve the fnnl Englh kll they need, Unverty

of cmbrdge EsOL Exmnton (Englh for speker of Other

Lnguge) nd acca hve ombned ther re of experte

to develop the cmbrdge interntonl certfte n Fnnl

Englh (cmbrdge icFE). it n del qulfton for nyonepurung reer n ountny or fnne nd wll be

vluble ddton to the cV of nyone trtng ther reer

n fnne.

sueful nddte wll be ble to ue the lnguge kll

they develop through cmbrdge icFE n prtl tuton, to

prtpte n meetng nd duon of fnnl nture nd

to expre opnon lerly. They wll be pble of undertndng

fnnl doument nludng ttement, journl rtle, letter,

report nd propol.

For caT tudent who re new to tudyng ountny nd

fnne, nd whoe frt lnguge not Englh, the Bune

Englh certfte (BEc) t the Prelmnry level my be more utble qulfton. studyng towrd BEc Prelmnry

wll enble tudent to mprove ther b undertndng of

Bune Englh, before movng onto the pelt fnne-bed

qulfton cmbrdge icFE.

AT WhAT LeveL IS CAmbrIdGe ICFe SeT?

Lke other cmbrdge EsOL exm, th qulfton tet rel

Englh n rel fnne-relted ontext, not mply rnge of

vobulry nd grmmtl truture n generl tuton. Th

men tht ueful performne n the exm demontrte the

blty to ue Englh effetvely n bune nd fnne-relted

ettng, nd not mply refleton of good exm tehnque

nd n blty to p lnguge exm.

cmbrdge icFE hgh-level exm et t level B2 nd c1 of

the common Europen Frmework of Referene for Lnguge,

publhed by the counl of Europe, BEc Prelmnry t level

B1 of the frmework. cmbrdge icFE over the level of the

cmbrdge Frt certfte n Englh nd the certfte n

advned Englh, nd to bnd 5.5-7.0 of iELTs (interntonl

Englh Lnguge Tetng sytem).

WhAT dO I Need TO dO TO COmpLeTe CAmbrIdGe ICFe?

The exm ont of four pper Redng, Wrtng, Ltenng

nd spekng provdng omprehenve pproh to

developng fnnl Englh lnguge kll.

The Tet of Ltenng ee the blty to undertnd poken

lnguge nludng preentton, leture, new brodt,

duon nd ntervew on fnne-relted ue. The Tet

of spekng ee the ue of poken Englh, nludng

the nddte blty to repond to queton nd expre

themelve oherently on fnne-relted top ung pproprte

lnguge. Thee tet re onduted by trned orl exmner.

The Tet of Redng nd Tet of Wrtng pper e the blty

to undertnd wrtten text uh nterntonl ountng nd

udtng tndrd, orporte doumentton, fnnl report

nd et of fnnl ount, nd to wrte letter, report ndpropol n n ountny nd fnne ontext.

WhAT mATerIALS Are AvAILAbLe TO heLp me prepAreFOr CAmbrIdGe ICFe?cmbrdge icFE enhned by n extenve rnge of erve

nd upport vlble whh nlude mple pper nd

tehng reoure, well lt of pproprte textbook nd

other mterl.

Where CAN I FINd mOre INFOrmATION AbOUTdeveLOpING FINANCIAL eNGLISh SkILLS?

Plee vt www.Financialenglis.og for more nformtonon cmbrdge icFE, nd vt www.caigsol.og/as/

ofssional-nglis for more nformton on BEc Prelmnry.


25/40


In o to co a Ctifi Accounting Tcnician

(CAT), you ust ass t as an it acia Ll 4 NvQ in Accounting (NvQ rout) o t

t Ctifi Accounting Tcnician (CAT) actical

inc quints (pactical einc rout).

Prtl experene 26

completng TTR form 27

Work permtted outde pproved trnng 31

Obtnng certfed aountng Tehnn ttu 32

prACtICAlEXpErIEnCE

PRacTicaL EXPERiENcEFACTS: CAT QUALIFICATION 25


26/40

26

PRACTICAL EXPERIENCE

WhY IS prACTICAL experIeNCe ImpOrTANT?

if you follow the Prtl Experene Route you mut be ble

to demontrte ompetene n wde rnge of tehnl,

mngement nd peronl kll. Thee wll enble you to upportprofeonl ountng tff n rnge of bune feld. The

caT exm provde you wth the knowledge nd undertndng

whh underpn ompetent performne n the workple.

WhAT Are UNITS OF COmpeTeNCe?acca h dentfed 21 unt of ompetene (unt) tht brodly

over rnge of tehnl nd mngement funton. The unt

derbe funton tht re rred out by ndvdul wthn n

ountng envronment. The unt re mde up of element of

ompetene (element) whh provde derpton of wht n

ndvdul mut do, o tht they n demontrte ompetene.

Eh unt ontn two or more element. The unt renumbered 1 to 23. There no unt 16 or unt 20. Th

beue the body who et the ntonl ouptonl tndrd

n ountng the aOsG (aountng Ouptonl stndrd

Group) h wthdrwn thee two unt.

hOW mANY UNITS dO I hAve TO AChIeve?To qulfy certfed aountng Tehnn, you mut heve

10 unt, nludng:

allmandatoryunits

aminimumofsevenotherunits.

WhAT Are The STANdArdS FOr eACh UNIT?To demontrte ompetene n ny gven unt, you mut ether:

obtainsufficientworkexperienceinall,orthespecifiedmnmum element or

beassessedbytheNVQroute.

hOW dO I AChIeve A UNIT?competene the blty to perform n tvty to et tndrd

wthn the workple. You heve unt f you n meet the

requrement derbed n the element wthout loe upervon

or regulr ntruton from your upervor. You wll need to hek

how mny element need to be heved for eh unt.

WhO CAN ACT AS A SUpervISOr?Your work experene mut be uperved. Wherever poble

your upervor hould be lne mnger or prtner who ether:

aqualifiedCharteredCertifiedAccountant

aCertifiedAccountingTechnician

amemberofanaccountancyorauditingbodyrecognised

by lw n the ountry of employment, or member of the

aoton of aountng Tehnn, or equvlent.

Your upervor hould regulrly revew your work to hek tht

you re meetng the prtl experene requrement. They

re lo reponble for judgng whether you hve heved

ompetene n unt.

if your upervor doe not hold one of thee qulfton, there

my be nother ndvdul wthn your orgnton who doe.

if th peron h uffent knowledge of your work, then they

n revew nd verfy your TTR1 Reord nd TTR2 summry.

However, f there no other qulfed ountnt or qulfed

ountng tehnn wthn your orgnton, acca wll

ept TTR form tht hve been verfed by upervor wth

utble experene.

Unit nu Unit scition

1 Reordng nome nd reept

2 Mkng nd reordng pyment

3 Preprng ledger blne nd n ntl trl

blne

4 supplyng nformton for mngement ontrol

5 Mntnng fnnl reord nd preprng

ount

6 Reordng nd evlutng ot nd revenue

7 Preprng report nd return

8 contrbutng to the mngement of

performne nd the enhnement of vlue

9 contrbutng to the plnnng nd ontrol of

reoure

10 Mngng ytem nd people n the

ountng envronment

1114 Drftng Fnnl sttement

15 Opertng h mngement nd redt

ontrol ytem

17 implementng udt proedure

18 Preprng bune txton omputton

19 Preprng peronl txton omputton

Mndtory unt

21 Workng wth omputer

22 contrbute to the mntenne of helthy,

fe nd produtve workng envronment

23 ahevng peronl effetvene

pactical inc units tal


27/40


COMPLETINg TTR FORMS

dat/Fquncy Wo on an aas of sonsiility Unit/lnts co

Monthly Preprng brekdown of pre nd nly of ot

chekng flututon n ot ompred wo prevou perod nd me perod lt yer

8.1

8.2

16/09/03 Updted nt-vru oftwre 21.2

hOW dO I reCOrd mY prACTICAL experIeNCe?The TTR ompre two form:

TTR1Record

TTR2Summaryofworkexperienceandcompetence

demontrted.

The TTR form re degned to enble you to reord evdene of

your prtl work experene nd kll nd hve th experene

verfed by your upervor.

The TTR form n be downloded from the acca webte. You

hould omplete the reord nd ummry nd keep the form

fe untl you re redy to ubmt TTR2. if you requre prnted

veron of the TTR form, plee onttACCA Connect.

PRacTicaL EXPERiENcE

You re reommended to keep dry of prtl work

experene nd updte t on regulr b, t let one

month. Th wll help you to omplete the TTR Reord. The

dry my tke ny form. a uggeton of how dry ould be

trutured hown below. However, keepng dry optonl

dre wll not be revewed by acca.

acca revew gnfnt number of TTR to enure they

provde n urte pture of tudent prtl experene nd

ompetene. You wll be notfed f your TTR h been eleted

prt of revew nd ked to end n ope of your TTR1 Reord

nd TTR2 summry. acca wll provde feedbk on the TTR.

The NvQ rOUTe

if you heve Level 4 NVQ n aountng you re not requred

to omplete the TTR. However, you wll be requred to provde

evdene of your NVQ hevement eg NVQ ertfte.

The prACTICAL experIeNCe rOUTeif you follow the prtl experene route you mut obtn

t let one yer uperved work experene nd meet the

mnmum ompetene requrement for certfed aountng

Tehnn (caT) ttu. You mut provde evdene tht you hve

fulflled the caT prtl experene requrement by ompletng

the TTR form.

if you hve opted to trnfer to the acca Qulfton, you

do not need to omplete your caT prtl experene before

begnnng your acca Qulfton exm. However you mut

obtn t let three yer relevnt prtl experene n orderto beome n acca member.

mIxed prACTICAL experIeNCe ANd NvQ rOUTe

if you heve n NVQ n aountng t Level 2 or 3, but do

not heve Level 4 then you re requred to obtn t let one

yer uperved work experene nd omplete the TTR form.However, you hve lredy demontrted ompetene n ome

of the unt of ompetene requred for the caT qulfton,

you wll not need to obtn work experene n thoe unt. NVQ

hevement hould be reorded n the TTR nd wll ount

towrd the caT ompetene requrement.

Further nformton bout mthng aountng NVQ to

certfed aountng Tehnn unt of ompetene vlble

on acca webte t www.accagloal.co . alterntvely,

plee onttACCA Connect acca globl utomer erve

ontt entre for further detl.


28/40

28

Colting ag 1 of t TTr1 co

Fo you to colt

complete the heder eton wth your nme nd caT regtrton

number nd mke ure you gn the dt proteton delrton.

Provde the requred detl bout your urrent nd prevou

employer().

Gve your job ttle nd brefly derbe the work you do nd your

reponblte.

Mke ure you put the orret dte, to nd from, tht you

trted/ended tht prtulr job.

ak your upervor to dd ther detl. if your upervor

hnge; k your new upervor to dd ther detl too.

TTR 1 Record

Organisation name, Job title Dates Supervisor(s) name, professional Supervisor(s) specimen

address and telephone Brief summary of duties and responsibilities to/from qualification and job title signature and initials

number

STUDENTS SUMMARY EMPLOYMENT RECORD

Add further sheets as necessary SHEET NO:

TO BE COMPLETED BY THE STUDENT

DATA PROTECTION

I am aware that all information disclosed by me and any relevant related correspondence and documentation

may be retained by ACCA for the purposes of establishing my practical work experience, and used in any

subsequent application for membership. In signing below I accept that ACCA may pass details of this TTR

form to my employer, who may be based in a country that does not have laws to protect this information.

Students signature: Date:

STUDENT DETAILS

Name:

Registration number:

Colt y you suiso

Your upervor hould provde ther nme, profeonl

qulfton detl nd job ttle.

Your upervor wll need to provde pemen gnture

nd ntl.

Aicchnge of employer: You hould mke new entry on the form every

tme you hnge employer, ddng your new employment detl.

chnge of job: You hould ue new eton on the form everytme you hnge your job, ddng your new job ttle, dute nd

reponblte.


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Optional Units: Select a MINIMUM OF SEVEN UNITS where you can demonstrate that your

work experience meets the competence requirements Name:

Unit 1 Recording income and receipts Optional Unit

Elements required: Any 1 from 2 Summary of work done (completed by the student) Supervisors comments

1.1 Process documents relating to

goods and services supplied

1.2 Process receipts

Supervisors sign off

I confirm that the work done and work outputs meet the competence(s) requirements. Signed Dated

PRacTicaL EXPERiENcE

Colting TTr1 tals fo iniiual units

There eprte tble for eh of the 21 unt. You hve to omplete Unt 21, 22 nd 23. Thee unt re mndtory. seven

further unt mut be eleted from unt 1 to 19; thee re hown optonl unt. There no unt 16 or unt 20 to omplete,

thee hve been wthdrwn.

Not ll element n unt my be requred, plee vt www.accagloal.co to hek the caT ompetene tble for detl. Thehoe of whh optonl unt you omplete hould be dued nd greed between you nd your upervor. Your hoe of unt

hould be bed on your work experene nd where you n demontrte tht the work you do meet the ompetene requrement.

a you gn experene nd demontrte your ompetene you hould omplete the tble for the unt() you hve eleted. it mportnt

tht you provde pture of how your ompetene n dfferent re h developed over tme, refletng your work experene.

idelly, the TTR1 tble of unt hould be ompleted durng ny performne revew tht you ttend wth your upervor. Th my

be every three, x or twelve month perod. alterntvely, you hould et up regulr revew meetng wth your upervor to hek

your progre nd omplete the tble for ny unt beng lmed. a revew of your progre hould tke ple t let one yer.

if you re gnng your work experene wthn n acca approved Trnng Prte, then your upervor mut rry out n pprl

for you every x month nd when you hnge job or leve the orgnton.

The pprl hould hghlght your trength nd weknee, future work experene nd development requrement. Th my be

ummred n the upervor omment gnt relevnt unt nd element.

Fo you to coltsummre the work you hve done nd over wht perod of tme

gnt eh element. For exmple; f t omethng tht you do

eh dy, on weekly or monthly b.

inlude bref detl of ny report or ny doumentton youprodue.

The ummry hould lerly how tht the work you hve done

meet the element requrement.

Mke ure you omplete uffent element to lm ompetene

for the unt beng lmed.

if you run out of pe ontnue your ummry on eprte

heet. Mke ure you keep ny ddtonl heet nd tht your

upervor ntl them prt of your TTR1 Reord.

ak your upervor to revew your ummry nd gn t when

they re tfed you hve met the unt requrement.

if you re gnng work experene wthn n acca approved

Trnng Prte, t mportnt for your upervor to ummre

your trength nd weknee, re for development nd future

experene requred.

Colt y you suisoYour upervor hould revew the ummry provded.

When your upervor tfed tht you hve met the unt/

element requrement they hould dd upportng nrrtve tht

onfrm wht you hve done to lm the ompetene.Your upervor hould only gn the ummry tble f you hve

tfed the mnmum requrement for tht unt.

Your upervor my wh to provde feedbk on ny further

experene tht you need to gn or your development need,

before you n lm ompetene for tht element/unt. if th

the e, your upervor hould not gn off the unt untl the full

requrement for the unt re tfed.

Aic

supportng doumentton: You or your upervor my wnt to

nlude note from your pprl prt of your TTR Reord.

if th the e, plee enure th noted on the form nd

opy of ny ddtonl note kept wth the TTR1.

chnge of upervor: if you move employment, or hve new

upervor, you re not requred to re-omplete thoe unt tht

you hve lredy tfed.


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32

ObTAININg CERTIFIED ACCOUNTINg TEChNICIAN STATUS

hOW dO I AppLY FOr CerTIFIed ACCOUNTINGTeChNICIAN STATUS?

To pply for certfed aountng Tehnn ttu you wll need

to hve uefully ompleted the certfed Tehnn exmnd tfed:

ACCAspracticalexperiencerequirements;or

achievedaNVQLevel4inAccounting.

To tfy acca prtl experene requrement you wll need

to omplete TTR1 nd TTR2. Thee form hould be ubmtted

to the acca where they wll be eed, to enure you hve met

the one yer uperved experene nd mnmum ompetene

requrement. if you followed the NVQ Level 4 n aountng

route you do not need to omplete the TTR form.

To pply for certfed aountng Tehnn ttu you lo need

to omplete one of the followng form: T2ifyouareontheACCAQualificationregisterandsatisfyall

the requrement to beome caT

T3whichissentautomaticallyafterCATexamresultshave

been releed. You hould omplete th form nd end t to

acca wth your TTR form or NVQ ertfte.

When you hve tfed the rter for certfed aountng

Tehnn ttu, acca wll onfrm tht you my refer to

yourelf certfed aountng Tehnn nd you wll be ble

to ue the letter caT fter your nme.

To help you e your prtl experene nd fnd out

how loe you ould be to hevng the prtl experene

requred to beome certfed aountng Tehnn youn ue acca CAT Indicator. CAT Indicator n ntertve

tool vlble v acca webte. By nwerng few mple

queton bout your experene, you wll be ntntly dved

whether you meet the prtl experene requrement n order

to pply to beome certfed aountng Tehnn or

provded wth peronled ton pln detlng re you need

to ddre n order to be elgble.

hOW CAN I CONTINUe WITh mY ACCA QUALIFICATION?

You wll be utomtlly trnferred to the acca Qulfton

regter when you hve uefully ompleted your caT exm,

unle you hoe not to elet th opton when you orgnllyregtered caT tudent. You wll be wrded exempton

from the Knowledge module of the Fundmentl Level (F1, F2

nd F3) nd wll not be hrged n ddtonl regtrton fee or

exempton fee.

You n tll opt n for utomt trnfer to the acca

Qulfton provdng tht you put your requet n wrtng to

ACCA Connect before ttng your fnl caT exm. if you do not

opt for n utomt trnfer to the acca Qulfton nd wh

to ontnue wth the acca Qulfton exm, you wll need

to ubmt n acca Qulfton regtrton form nd py the

relevnt regtrton fee.

a unque rrngement wth Oxford Brooke Unverty llow

you to obtn Bs (Hon) degree n appled aountng

when you uefully omplete acca pper F1F9, the

acca Profeonl Eth module, nd ubmt reerh nd

nly projet.

Png the remnng acca Qulfton exm nd gnng

three yer relevnt experene wll led to acca memberhp.

The experene you hve lredy demontrted to beome

certfed aountng Tehnn wll ount towrd the work

experene you need for acca memberhp.


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34

REgISTERED STUDENTS RIghTS AND ObLIgATIONS

The followng nformton tken from regulton 8 of theACCA Rulebook. it mportnt tht you red th nformton t outlne

wht tvte you re permtted nd not permtted to do caT tudent.

8 1 Alication of t Cat, y-laws an gulationsUpon nd followng dmon regtered tudent, the

chrter, the bye-lw nd the regulton mde purunt

to the bye-lw for the tme beng n fore hll nofr

pplble to them pply to nd bnd every peron o dmtted

for o long he regtered tudent nd, nofr the

chrter, bye-lw nd uh regulton o provde, therefter.

2 pitt actiitis of ACCA stunts acca tudent of the aoton my not lm to be

member of the aoton, nor my they be, or hold

themelve out to be, n publ prte, or prtner,

dretor or ontroller of frm or member of lmted

lblty prtnerhp whh rre on publ prte.

acca tudent re, however, permtted to provde b

book-keepng erve for rewrd, ether dretly to the

publ or for n ountnt, provded tht they do not

refer to ther tudenthp or potentl memberhp of the

aoton. suh erve my be provded by the acca

tudent tng n elf-employed pty, or n

employee. B book-keepng erve re defned :

The reordng of b ountng dt up to nd

nludng the preprton of ountng reord to trl

blne tge

() bnk ount

(bb) h() le ledger nd purhe ledger

Pyroll

() wge

(bb) PaYE, Ntonl inurne deduton

VaT or t equvlent.

b any ountny erve, other thn b book-keepng

erve, n only be provded for rewrd by n acca

tudent workng for, nd under the upervon of,

peron who, n the opnon of counl, utbly qulfed

nd/or utbly experened. The acca tudent my

undertke uh work ether n employee or

elf-employed peron.

The provon of b book-keepng erve dretly

to the publ nnot onttute pproved ountny

experene, for the purpoe of regulton 3()().

However, b book-keepng nd other ountny work

undertken under upervon my onttute pproved

ountny experene.

d an acca tudent or fflte who whe to provde b

book-keepng erve my obtn or eek uh work by

dret pprohe to extng or propetve lent by

ml or ny other men unle prohbted by lw n the

ountry n whh the tudent operte nd ubjet to the

requrement n prgrph (e) nd (f) below.

e an acca tudent my nform the publ of h book-

keepng erve by men of dvertng, or other form

of promoton, ubjet to the generl requrement tht

the medum hould not, n the opnon of counl, reflet

dverely on the acca tudent, the aoton or the

ountny profeon, nor hould the dvertement or

promoton mterl, n the opnon of counl:

to ontent or preentton, brng the aoton nto

drepute or brng dredt to the acca tudent, frm or

the ountny profeon;

dredt the erve offered by other whether by

lmng uperorty for the acca tudent erve or

otherwe;

ontn ompron wth the erve offered by other;

v be mledng, ether dretly or by mplton;

v fll hort of the requrement of the advertng

stndrd authorty to leglty, deeny, honety nd

truthfulne.

f advertement nd other promotonl mterl my refer

to the b on whh fee re lulted, or to hourly or

other hrgng rte, provded tht the nformton gven

not mledng.

g Where acca tudent provde erve purunt to

the bove rule, they re ubjet to the me rule ofprofeonl ondut whh pply to member who provde

uh erve.

h Regulton 8(2)()(g) do not pply to tudent:

who re member of one or more of the UK or irh

inttute of chrtered aountnt, The chrtered

inttute of Mngement aountnt or The chrtered

inttute of Publ Fnne nd aountng nd who hold

prtng ertfte or the equvlent ttu from uh

bode; or

who re uthored for ppontment ompny udtor

under seton 25 of the compne at 1989; or

who re redent outde the Unted Kngdom, Jerey,

Guerney nd Dependene, the ile of Mn nd the

Republ of irelnd, nd hold profeonl ountny

qulfton whh onfer the rght to prte n ther

ountry of redene.

acca tudent fllng wthn thee tegore re permtted to

engge n publ prte (lthough, n repet of tegory (),

n ther ountry of redene only) provded tht they derbe

themelve only member of the profeonl bode to whh

they belong (f ny) nd not tudent of the aoton.

3 mSer stuntsThe provon of regulton 8(2) pply to MsER tudent n

repet of ther permtted tvte.


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EXAM REgULATIONS

Tkng your caT exm the frt tep towrd beomng

certfed aountng Tehnn nd we therefore expet you

to t n profeonl mnner when tkng your exm. The

followng rule on ondut pply to tudent ttng pper-bednd omputer-bed exm.

1 You re requred to omply n ll repet wth ny ntruton

ued by the regtrr, exm upervor nd nvgltor before

nd durng n exm.

2 You my not ttempt to deeve the regtrr or the exm

upervor by gvng fle or mledng nformton.

3 You re not llowed to tke to your exm dek, poe, ue

or ntend to ue whle t tht dek, ny book, note or other

mterl exept thoe uthored by the regtrr. if you

re found to hve tken to your dek, or poeed whle ttht dek, unuthored mterl whh re relevnt to the

yllbu beng exmned, t wll be umed tht you ntended

to ue them to gn n unfr dvntge n the exm. in ny

ubequent dplnry proeedng, t hll be for you to

prove tht you dd not ntend to ue the mterl to gn n

unfr dvntge n the exm.

4 You my not t, ttempt to t, obtn or ttempt to

obtn tne by mproper men from ny other peron

durng your exm.

RULEs aND REGULaTiONs

5 You re requred to dhere t ll tme to the Instructions

to Candidates, whh you reeve wth your Examination

Attendance Docket.

6 You re requred to omply wth the exm upervor rulng.

supervor re oblged to report ny e of rregulrty

or mproper ondut to the regtrr. The upervor

empowered to dontnue your exm f you re upeted of

mondut nd to exlude you from the exm hll.

7 You my not engge n ny other unprofeonl ondut

degned to t you n your exm ttempt.

8 You re not permtted to remove ether your rpt booklet

or your queton pper from the exm hll. all exm rpt

remn the property of acca.

9 One the exm h trted, you re not llowed to leve the

exm hll permnently untl the end of the eon nd then

only when ntruted by the upervor.

Thee regulton re reprodued on your Examination

Attendance Docket you hould tke tme to fmlre yourelf

wth them. in order to be elgble to t your exmnton you

mut gn your doket onfrmng your greement to omply wth

thee regulton.

WhAT Are dISCIpLINArY prOCedUreS?

acca h publ nteret reponblte, nd we mut enure

tht our caT tudent t wth ntegrty nd to hgh tndrd.

conequently, caT tudent nd certfed aountng Tehnn

ome wthn the jurdton of acca dplnry proedure.

WhAT dO The dISCIpLINArY prOCedUreS COver?The dplnry proedure over mtter uh profeonl

mondut, mondut n exm nd brehe of regulton

whh nlude ny ton lkely to brng dredt to you, acca,

or the ountny profeon.

WhAT Are The rULeS ANd reGULATIONS COverINGSTUdeNTS?

The rule governng dplnry proedure for tudent (nd

member) re et out n acca Bye-lw nd Regulton. all

regtered tudent re bound by thee Bye-lw nd Regulton.

ACCAs Rulebook, whh ontn the Bye-lw nd Regulton,

vlble for redng onlne t www.accagloal.co nd t

acca offe.

STUDENT DISCIPLINARY PROCEDURES

Prnple relted to mondut n exm re reprodued here for

ey referene:

Misconductinanexamination

Liabilitytodisciplinaryaction

Disciplinaryprocedures

Appealcommittee

Costs Publicationoffindings

mISCONdUCT IN AN exAmINATION

The upervor empowered to dontnue the exmnton

of regtered tudent upeted of mondut nd requre

hm or her to leve the exmnton room.

b a regtered tudent found gulty of ontrvenng n

exmnton regulton, or regulton on hetng my be

dqulfed from ny exmnton for whh the reult hve

not yet been ued, brred from ttng exmnton for

pefed perod, removed from the tudent regter, nd/or

be lble to uh other penlty the Dplnry commttee


36/40

36

my determne. a regtered tudent found gulty of breh

of the exmnton regulton wll normlly be removed from

the regter.

Publty wll lwy be gven to the Dplnry commttee

deon nd n ll but exeptonl rumtne the

regtered tudent wll be nmed. acca reerve the rght

to wthhold the reult of regtered tudent exmnton

whle omplnt gnt hm or her under nvetgton or

onderton.

d The exmnton regulton, regulton on hetng nd

dplnry proedure lo pply to regtered tudent ttng

exmnton for nternlly exmned oure.

LIAbILITY TO dISCIpLINArY ACTION

a regtered tudent lble to dplnry ton, whether ornot he or he w regtered tudent t the tme of the offene,

f he or he fll wthn ny of the rumtne et out n Bye-

lw 8. Thee nlude beng gulty of mondut n the oure

of rryng out h or her profeonl dute or otherwe, or

brehng ny regulton, n prtulr, the regulton et out n

th hndbook. Mondut nlude (but not lmted to) ny t

lkely to brng dredt upon the regtered tudent, acca, or the

ountny profeon.

dISCIpLINArY prOCedUreSany member, or ny other peron, n brng to the ttenton of

acca ny ft or mtter ndtng tht regtered tudent

my be lble to dplnry ton. acca profeonl ondut

deprtment wll nvetgte the mtter nd prepre report foronderton by n ndependent eor.

it the duty of every member, frm or regtered tudent to

o-operte throughout the oure of the nvetgton. if the

eor onlude tht there e to nwer gnt

the regtered tudent, he or he h two lterntve oure

of ton:

to refer the mtter to the Dplnry commttee; or

b to ret the mtter on the regtered tudent fle. Th opton

reerved for omplnt whh the e

cat post reg

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