The candidate needs to be aware of the latest developments in the areas included in the exam content plan. This includes an understanding of the documents issued by accounting organizations such as the international accounting standards Board and the International Federation of Accountants, as well as knowledge of recent developments in accounting, financial and business periodicals. It should be noted that examination questions relating to changes in accounting and auditing standards will not be included in the examination program until 6 months have passed from the date of entry into force of changes in standards, unless there are indications that early application of standards is permitted. In the event that early application of the standards is permitted, new changes shall be included in the examination questions six months after the date of their publication.
Programs:
Financial accounting and reporting #1
Management accounting #1
Taxation #1
Legal regulation of business
Business and professional ethics
Financial accounting and reporting #2
Management accounting #2
Financial management #1
Audit and expression of confidence #1
Information systems
Financial accounting and reporting #3
Management accounting #3
Corporate management
Audit and expression of confidence #2
Business-environment, strategy and management
Taxation #2
Financial management #2
