Что нужно, чтобы получить сертификат I уровня - Сертифицированный Публичный Бухгалтер-Техник Certified Public Accountant Technicians Level?- Experience in the financial sector - 1 year
- Membership in the professional organization of accountants - EICPA member
- Successfully completed disciplines:
Financial accounting and reporting #1
Management accounting #1
Taxation #1
Legal regulation of business
Business and professional ethics
What knowledge do I level certificate holders demonstrate (Certified Accountant Technicians Level)?
- Cost accounting and basics of budgeting (business planning) and management decisions
- Business and labor law
- Business and individuals taxation withing the national tax legislation
- IFRS accounting basics: basic knowledge and skills necessary for further study and IFRS application for the financial statements preparation
- Basic concepts of business environment , enterprise organizational structure and behavior ethics
Что нужно, чтобы получить сертификат II уровня - Сертифицированный Публичный Бухгалтер-Практик (Certified Public Accountant Practic Level)?- Experience in the financial sector - 3 years
- Membership in the professional organization of accountants - EICPA member
- Successfully completed disciplines:
Financial accounting and reporting #2
Management accounting #2
Audit and expression of confidence #1
Information systems
Financial management #1
What knowledge do II level certificate holders demonstrate (Certified Public Accountant Practic Level)?
- Information technology in business management
- Investment projects, business financing, working capital management and financial statements analysis
- Business performance analysis, forecasting, budgeting (business planning), economics and strategic accounting basics
- Fundamentals of Audit and Assurance Engagements
- Individual and consolidated financial statements preparation in accordance with IFRS
Что нужно, чтобы получить сертификат III уровня - Сертифицированный Публичный Бухгалтер-Профессионал (Certified Public Accountant Professional Level)?- Experience in the financial sector - 5 years
- Membership in the professional organization of accountants - EICPA member
- Successfully completed disciplines:
Financial accounting and reporting #3
Management accounting #3 (optionally one of three)
Corporate governance
Audit and expression of confidence #2 (optionally one of three)
Business environment, strategy and management
Taxation #2
Financial management #2 (optionally one of three)
Final complex exam
What knowledge do III level certificate holders demonstrate (Certified Public Accountant Professional Level)?
- Assessment of skills of practical application of knowledge in all key sections of the Certified Public Accountant program
- Current business environment analysis, strategic prospects of the company, project and personnel management
- Management, internal control, risks, ethics and social responsibility
- International standards application for conducting external audits, assignments for the review and assurance engagements of related services and quality control
- Application of IFRS and reporting
