1. THE ASSOCIATION OF CHARTERED
CERTIFIED ACCOUNTANTS (ACCA) IS THE
GLOBAL BODY FOR PROFESSIONAL
ACCOUNTANTS OFFERING THE
CHARTERED CERTIFIED ACCOUNTANT
QUALIFICATION.
THE SYLLABUS COMPRISES
14 EXAMINATIONS. THE
QUALIFICATION IS
STRUCTURED IN TWO
PARTS.
ACCA
2. CLASSIFICATION
T H E
F U N D A ME N TA L
L E V E L
Consists of 9
examinations:
F1 Accountant in Business,
F2 Management
Accounting,
F3 Financial Accounting,
F4 Corporate and Business
Law,
F5 Performance
Management,
F6 Taxation,
F7 Financial Reporting,
T H E
P R O F E S S I O N A L
L E V E L
Involves 5 examinations.
Within the Professional level
three papers are compulsory:
P1 Governance, Risk and
Ethics;
P2 Corporate Reporting; and
P3 Business Analysis. Two of
the following four options
papers must also be completed:
P4 Advanced Financial
Management,
P5 Advanced Performance
Management,
P6 Advanced Taxation and
3. ENTRY REQUIREMENTS:
Two A-Levels or three GCSE’s equivalent
They can either register for the ACCA Qualification and commence their
studies at the Knowledge module with F1, F2 and F3;
Or register on the Foundations in Accountancy (FIA) and complete the
Introductory and Intermediate Certificates in Financial and Management
Accounting if they prefer to take this route first.
EXAM ENTRY FEES:
Initial registration £79 ( PKR 12,245)
Annual subscription £79 ( PKR 12,245)
Re-registration fee £79 ( PKR 12,245)
Knowledge (F1 - F3) = Dec 2013 £64 June2014 £69
Skill (F4 - F9) = Dec 2013 £81 June2014 £87
Professional
(P1 - P3 and any two from P4 - P7) = Dec 2013 £94 June2014 £100
EXAM ENTRY DEADLINES:
Exam entry period Early Standard
Late
June exam session 8 March 9 March - 8 April 9 April - 8
May
December exam session 8 September 9 September - 8 October 9
October –
5. FOUNDATION :
• Module A
• Paper A1 Functional English
• Paper A 2 Quantitative Methods
• Module B
• Paper B 3 Introduction to Economics and Finance
• Paper B 4 Introduction to Financial Accounting
• Paper B 5 Mercantile Law
INTERMEDIATE :
• Module C
• Paper C 6 Financial Accounting
• Paper C 7 Taxation
• Paper C 8 Business Communication and Behavioural Studies
• Module D
• Paper D 9 Company Law
• Paper D 10 Cost Accounting
• Paper D 11 Auditing
• Paper D 12 Information Technology
6. FINAL
Module E :
• Paper E 13 Information Technology Management, Audit and
Control
• Paper E 14 Advanced Accounting & Financial Reporting
• Paper E 15 Corporate Laws
• Paper E 16 Business Management
Module F :
• Paper F 17 Management Accounting
• Paper F 18 Business Finance Decision
• Paper F 19 Advanced Taxation
• Paper F 20 Advanced Auditing
7. Subjects Marks
English
Arithmetic & Logic
General Knowledge
60 %
20 %
20 %
ENTRY REQUIREMENTS
• Pre-Entry Proficiency Test (PPT) is mandatory for all entrants opting for any route
amongst various routes of entry for acquiring CA qualification except those who are
exempt from PPT.
• Eligibility for PPT
The prescribed minimum education requirement for being eligible to apply for PPT is
as follows:
• HSSC with atleast 45% marks;
• A-Level with minimum two passes; or
• Graduation with 2nd division.
• Exemption from PPT
Candidates with prescribed minimum qualifications can obtain exemption from PPT
by filling a prescribed form and paying prescribed fee. The minimum qualification is as
follows:
• HSSC with atleast 60% marks;
• A-Level with minimum two Cs;
• Graduates with 1st Division (or equivalent grades) from recognized universities; or
• Post Graduates with 2nd Division (or equivalent grades) from recognized universities.
8. SCHEDULE OF FEE FOR THE YEAR 2013-14 (with effect from July
1, 2013.) :
FOUNDATION / INTERMEDIATE & PPT EXAMINATIONS :
• 4 papers of same module 4,400
• 3 papers of same module 4,100
• 2 papers of same module 3,850
• 1 paper 2,850
• Computer Practical Examinations Fee 850
• Annual Subscription Fee 850
• Pre-Entry Proficiency Test 3,300
EXEMPTION FEE W.E.F. JULY 01, 2013 :
• Pre-Entry Proficiency Test 3,100
• Foundation Examination per paper 2,550
• Intermediate Examination per paper 3,100
• Module E or F per paper 4,850
• Module E or F ( Full Module ) 15,200
9. CMA
Cost & Management Accounting Certificate CMA qualification is comprises 18
courses spread over 6 semesters in a total period of three years. There are three
levels which spreading over 2 semesters in each level.
Operational Level
Managerial Level
Strategic Level
In addition, one year professional competence level comprises 4 modules namely,
"Business Accounting (ERP)", "Business Law, Tax & Audit", "Business Finance
(Banking& NBFIs)"; and "Business Management & Leadership"
On completion of every year following certificates will be awarded to the student:
• CMA Operational Level Certificate: after one year on completion of Semester - 1 & 2.
• CMA Managerial Level Certificate: after two-year on completion of Semester - 1 to 4.
• CMA Strategic Level Certificate: after three-year on completion of Semester - 1 to 6.
• CMA Professional Competence Level Certificate: after completion of three years
(Semester - 1 to 6) and one-year practical training (Module- 1to 4).
• CMA Final Certificate: after completion of all examinations, practical training and
experience requirements.
ENTRY REQUIREMENTS/ Eligibility :
• Intermediate examination with minimum 45% marks / 2nd division
• A-Level examination (under Cambridge System).
10. FEE STRUCTURE
Students Registration Fee 2,000
Students Registration Restoration Fee 2,000
Students Annual Subscription (full year) 1,500
Student Registration Card ( Once ) 500
Student Identity Card (Annual) 250
Certificate/Degree Verification fee 500
Co - Curricular Activity fee (Per Semester) 500
TOTAL 7250
Semester-1 :
1 Fundamentals of financial Accounting 6,300
2 Business Economics 6,300
3 Buisness communication and report writing 6,300
TOTAL :
18,900
Semester-2 :
4 Cost Accounting 6,300
5 Business Mathematics & Statistical Inference 6,300
6 Commercial Laws and Professional Ethics 6,300
TOTAL :
18,900
11. Semester-3 :
7 Financial Accounting
8,400
8 Enterprise Management
8,400
9 Information Systems and I.T. Audit 8,400
TOTAL :
25,200
Semester-4
10 Management Accounting 8,400
11 Business Taxation
8,400
12 Corporate Laws & Secretarial Practices
8,400
TOTAL :
25,400
Semester-5
13 Advanced Financial Accounting and Corporate Reporting 10,500
14 Risk management and Audit
10,500
15 Strategic Financial Management