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7/25/2019 Be a Risk Leader
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JUNE/ JULY 2016 ISSUE 98
THEBOTTOMLINE
T. +27 (0) 788 8723/ 0861 CIMA SA | E. [email protected] facebook.com/theCIMACafe twitter.com/CIMAAfrica
CIMA is in the age of accelerating technological transformation that
will profoundly change both our societies and economies. It heralds
the start of an era of new systems of production, management
and governance. Successful businesses will need to deliver even
more value to stay ahead and management accountants will play
a critical role in helping them do so.
CIMA members should endeavor to lead this process. Our aim is to
ensure that the CIMA qualifications and designations continue to be
recognised as the most relevant in global management accountancy,
by employers, regulators and our profession alike. CIMA is appealing
to all members to cast their vote towards the proposed evolution
of the joint venture with the AICPA (American Institute of Certified
Public Accountants).
Voting opened on April, 18th and you have until June, 16th at 10:00am
(GMT+1) to make sure that your voice is heard.
Members have been sent an email from the Electoral Reform Society
(ERS) with a link to the voting website and two unique passcodes.
Although the email is being sent by ERS, the sender name says ‘CIMA’
and voting will only take a few minutes.
Under the proposal approved by CIMA’s council, both CIMA’s governing
body and CIMA’s Royal Charter will remain. You will keep your CIMA
designations and membership while also becoming an automatic
member of the new association, additionally, CIMA members would:
• Become members of the most inuential body of professional
accountants in the world, a body four times larger and representing
600 000 current and next-generation professionals
• Benet from enhanced recognition, employability and a higherprofile for your profession around the world
• Benet from greater advocacy, research, member resources and
learning opportunities, and
• The ability to speak to the public interest and our profession with
an even stronger voice.
Remember to get your voice heard by voting before 16 June at
10:00am (GMT+1).
YOUR VOTE COUNTS – Evolution of our joint venture
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CIMA South Africa had the pleasure of hosting
CIMA Deputy President, Andrew Miskin from
April 5th to 8th.
Upon arrival, he visited the CIMA offices in
Johannesburg to meet and greet staff, to share
his passion for management accounting and
developments in the organisation.
Andrew was asked what the theme of his tenure will
be, he responded: “To continue on the work of thecurrent president, to ensure that there is diversity
and inclusion in the management accounting
profession”.
He spent his time in the country attending the
Gauteng and KwaZulu-Natal Branch Annual
General Meetings and engaging with employers
and students.
He kickstarted his employer engagements meeting
with the Africa Advisory Leader at EY, Roderick
Wolfenden FCMA, CGMA a passionate CIMA
ambassador. On the agenda was the EY/CIMA
expansion strategy which aims to collaborate
on thought leadership initiatives with an African
focus and to grow together in the Africa markets,
particularly in South Africa and Nigeria.
He also met with Steven Killick ACMA, CGMA,
Partner at PwC South Africa. They discussed in
detail the changing role of the CFO and change
management for finance teams.
Backed by CIMA thought leadership Joining the
dots: Decision making for a new era the Deputy
President spoke on how CIMA could reinforce
these values in the PwC focus areas and was able
to reiterate the value that CIMA can bring to their
organisation.
The Deputy President also had the opportunity
to address the management team and students
at Anglo American to share his passion for
management accounting and to engage with them
about the future of CIMA and the evolution of the
joint venture.
The final leg of his visit included a meeting with
a newly accredited training partner, Ithala, a state-
owned financial services company based in Durban.
He met with Group CEO, Yvonne Zwane and her
team and presented the training partner certificate.
Ithala is passionate about CIMA and has committed
their entire finance team to studying CIMA as well
as introducing a graduate programme in 2017.
As aspiring business leaders climb the corporate ladder in today’s
globalised and rapidly-changing world, the skill sets they require
stretch far beyond traditional number crunching.
This is why CIMA has partnered with the Nelson Mandela Metropolitan
University’s (NMMU) School of Accounting and the University’s
Business School to offer individuals and business something unique
to help them succeed.
Together they have developed 17 accredited short learning
programmes (SLPs), which are specifically linked to the CIMA
professional qualification. NMMU is now recognised as a CIMA
accredited Global Learning Partner.
NMMU is presently the only South African university to run accredited
CIMA-aligned SLPs, which cover topics such as project management,
relationship management, strategic management, risk management
and financial strategy.
“CIMA bridges the gap between education and employment,” said
Doug Withington, CIMA’s Higher Education Partnership Manager for
Southern Africa, who ew in from London for the launch. He described
the close collaboration between the NMMU Sc hool of Accounting and
the NMMU Business School as “a bridge in the gap between technical
accounting skills and business skills.”
The courses, which are being offered from May 2016 will assist
students preparing to sit the CIMA exams.
“Students who are working find it difficult to complete the CIMA
qualification on their own,” said Zahra Cassim, Head of CIMA South
Africa. “Our vision and mission is to help people and businesses to
succeed. We want to provide the skills and competencies to grow the
community of management accountants.”
“Those writing the CIMA-aligned SLP’s will not be exempt from CIMA
examinations, but will be better prepared for them,” said NMMU
Associate Professor in Management Accounting, Johnathan Dillon, who
has been the key driver of the SLP programmes. “These programmes
provide a structured framework that will support CIMA candidates.
I believe the partnership between the School of Accounting, the
Business School and CIMA will provide relevant education that
changes business, for the good.”
In closing, Professor Prinsloo, Director of the School of Accounting
at NMMU said: “Management accounting – with its focus on
strategic thinking and sustainability – is particularly relevant to the
requirements of today’s rapidly-changing job market. Rapid change is
the new normal. To be a successful accounting professional in today’s
business world, you need to think both about the forces shaping
the organisations that you are serving, as well as how you, and the
finance function, can add value to your organisation. In this regard,
the knowledge and skills developed by the CIMA qualification will be
of great value.”
CIMA DEPUTYPRESIDENT visitsSouth Africa
SA BUSINESS SECTOR to benefit from PioneeringNMMU/CIMA Short Courses
Receiving the CIMAtraining partner certificate is
Yvonne Zwane,group CEO of Ithala
Jitesh Jaganath ACMA, CGMA is awardedhis Certificate
Michelle Terblanche receives her Certificatein Business Accounting
With KwaZulu-Natal Branch Chairman,Taher Jhavary
Celebrating the launch of the 17 short learning programmes are (from left) Doug Withington (CIMA)
Prof Frans Prinsloo (NMMU), Zahra Cassim (CIMA), Prof Steve Burgess (NMMU),
Prof Johnathan Dillon (NMMU), Leon Mouton (NNMU)
CIMA BRIDGESTHE GAPBETWEENEDUCATION ANDEMPLOYMENT,SAID DOUGWITHINGTON,CIMA’S HIGHEREDUCATIONPARTNERSHIP
MANAGER FORSOUTHERNAFRICA
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All members and students have a ‘My CIMA’ account where all your
personal information is recorded. If, for some reason, you are not
receiving all our communication, please login to update your personal
information including your address, current email and telephone details.
To log in to your ‘My CIMA’ account visit www.cimaglobal.com. Enter
your login details on the home page.
Choose to update ‘my details’
Update your contact details and your home address. To update your name, surname and or date of birth you will need to contact your local office and you will need to supply proof of details suchas an identity document or marriage certificate.
It is your responsibility to make sure
your details are correct.
Benets of updating your details are
to keep:
• Receiving invitations to all CIMA
events and CPD opportunities
• Receiving news an correspondence at your preferred address
HAVE YOU Updated Your Details?
CIMA has updated the Practical Experience Requirement (PER)
Process which is a set of criteria through which exam complete
students apply to become members.
Firstly, the process is now online and can be completed alongside your
studies from the time you start your Operational Level. It is accessible
via ‘My CIMA’ and allows for uploading, verification, assessment and
communication of the membership status and/or approval.
Although the process is completed online, the role of the assessors
remains integral as they will continue to assess your qualifications and
experience. However, the new system means that your application can
be assessed from anywhere in the world and that your results can be
communicated much quicker. Assessors will continue using a set of
assessment principles to ensure that the process is fair to each applicantand the process will take up to five days from the time your experience
is uploaded.
Secondly, the requirements have been updated to align with the
professional qualification syllabus and the CGMA competency
framework. The updated requirements are:
• A minimum of 36 months’ experience is required across the four
knowledge areas, with a maximum of 60 months to be evidenced
• At least four competency categories must be selected between
Technical and Business skills (with at least one from each) covering
the minimum 36 months
• At least 18 months must be at the intermediate, advanced and/or
expert levels.
• The remaining 18 months can be gained across foundational,
intermediate, advanced and expert levels
• A minimum of one competency category each from People and
Leadership skills over 36 months
• These should be in the context of the technical and business
skills and can be gained across foundational, intermediate,
advanced or expert levels
• Where you have more than ve years’ relevant experience:
• You should upload detailed evidence for a maximum of five
years’ experience
• The remaining experience (outside of the five years) should be
recorded in your Career Progression Summary.
Benefits to students include:
• Access to a better online platform
• A digital delivery of the assessment results
• Ability to start uploading your experience instantly from the
Operational Level
• Instant communication to applicants when they meet minimum
requirements
• Ease of communication with veriers of experience
• A qu icker and dened turn-around time.
The new process is live and will run concurrently with the old one
until December 2016. This will allow all stakeholders reasonable
time to move over to the new online system. Face-to-Face sessions
will remain and are not affected by the introduction of the online
PER process.
UPDATED PER Process
CIMAPOWERS UPINDIVIDUALS
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Business leaders from around the
world gave their perspectives on the
decision-making challenges they
face and how their organisations are
rising to these challenges to improve
their competitive advantage.
Philips Africa CFO, Alexander
Visser, speaks about how they
address the challenge of ensuring the right information is gathered
and communicated to the relevant people in the organisation.
Q When you look at the management information you are receiving
to base strategic decisions upon, do you feel you are always getting
the most relevant information for the decision you are making?
A This is definitely a challenge. Information that is available
publicly is not always enough to give us the in-depth, strategic
insight that we need to make the right decisions. In some markets,
for example, Angola or Ethiopia, there is a lack of transparency in the
legal framework.
To manage this, we have set up a very structured approach in
assessing elements that we want to understand before we make the
strategic decision. Typically, this is organised around operational and
strategic risk. We carry out a functional assessment looking at legal,
finance, fiscal and treasury issues. We also start identifying what kind
of partners we could work with and do background checks.
Then we actually go to the country and we talk with a whole suite
of consultants, accountants, lawyers, banks and even the
embassy. We simply test all the assumptions that we have made in the
desk research.
Q How do you get information to the relevant people in different
functions and locations across the organisation when you’re
making decisions?
A One of the issues that many companies, including Phillips, have
is that their system landscape is fragmented. We have introduced
a standardised system - the Philips Integrated Landscape - that
allows us to connect information from various functions and make
it available at the fingertips of people across the whole organisation.
Q How would you characterise your style of decision making?
A This is an area in which we have made some dramatic changes
over the past couple of years. We are a multinational with our Africa
headquarters in Johannesburg. Typically, we do centralise decision
making.
However, we are scaling down the headquarters and investing more
heavily in highly skilled people on the ground, in our frontier markets.
We’re moving more towards local, on-the-ground decision making.
So, the ‘districts’ are empowered to make any decision that is needed
to drive their top and bottom line, subject to clear limits.
Q What would you say have been the key benefits since you made
these quite significant changes?
A The most outstanding change is accountability - we can hold
them accountable, because they are responsible for every decision
that is made in the district.
High quality decision making has never been more important —
or more difficult. Learn more about what leading organisations are
doing to overcome these challenges at http://bit.ly/1pATNMf .
JOINING THE DOTS A business leader’s perspective
The risk landscape is constantly evolving and becoming complex.
Being able to identify and manage all the risks to an organisation
is no longer simple.
The increasing complexity of the business environment calls for a
new approach to managing risk, one that promotes resilience in a
heavily interconnected and integrated world. An organisational risk
leader will help drive the success of the business and take charge of
the risk agenda.
WHAT THEN, DOES IT TAKE TO BE A RISK LEADER?
1. Strategic partnership
A risk leader helps the board set the risk appetite of the organisation
in line with its business model and acts as wise counsel and
effective challenge to CEO, board and broader business. He/shealigns business with a balanced risk/reward approach for effective
commercial business decisions and navigates board and executive
relationships.
2. Executive leadership
The risk leader takes charge of vision and purpose for the risk
function by inspiring excellence in business partnerships thereby
creating credibility and value. This is an enterprise-wide function
that balances framework, policy and process with forward-thinking
capability and navigation. This role includes a constant c onsideration
of future challenges including succession and ‘future-proofing’
the function.
3. Culture
The risk ‘culture-carrier’; the risk leader establishes the right culture
with the board and senior management team and understands the
present status of risk culture. They drive a winning strategy to a
mature culture that is right for the business and create an openness
where learning takes place. Once a culture is in place the risk
leader builds a network across the business to instil the established
risk culture.
4. Organisational capability
The creation and maintenance of a pragmatic, business-focused
framework, using management information to support risk/reward
business decisions and culture is an important function of a risk
leader. Here, the risk leader considers both internal and external
factors in the design and coverage of the risk fu nction. The structureis uid, able to continually improve, adapt and evolve.
Based on the above, the risk leader possesses the following qualities:
• Communication
• Courage
• Credibility
• Integrity, ethics and values
• Organisational and stakeholder navigation
Visit http://bit.ly/1TVu1ME for more resources and
information related to risk.
BE A Risk Leader?
CIMA members and students in the Eastern Cape gathered to re-establish
the Eastern Cape branch committee.
The objective of the meeting was to provide support and revitalise growth in
the Eastern Cape.
Samantha Louis, Africa Regional Director, spoke about the proposal to evolve
the joint venture partnership between CIMA and the AICPA and introduced the
new branch committee members.
The Eastern Cape Branch Committee held its rst Annual General Meeting in
Port Elizabeth in 1949 and was one of the rst Branches to be established in
South Africa.
Branch Committee Members (L – R): Bruce Werner,Peter Louwrens, Dhitesh Jeena (Chairman), Head of SouthAfrica, Zahra Cassim, Angus De Beer, Tertius de Ridder and
Africa Regional Director, Samantha Louis
EASTERN CAPE Members MeetingWHAT DOESIT TAKE TO BE ARISK LEADER?
STRATEGIC PARTNERSHIP• Helps board set the risk appetite in line with
the business model and acts as wise counseland effective challenge to CEO, board and broaderbusiness
• Aligns business with balanced risk/rewardapproach for effective commercialbusiness decisions
• Navigation of board and executive
relationships
ORGANISATIONALCAPABILITY• Creates and maintains a pragmatic,
business-focus ed framework, utilisingmanagement information to supportrisk/reward business decisions and culture
• Conside rs internal and external factors in the designand coverage of the function: creates a fluidstructure; able to continually improve, adaptand evolve
• Cre ates a risk function that can partner the business,enabling it to take ownership of risk with the riskfunction being the guardians
EXECUTIVE LEADERSHIP• Creates vision and purpose for the risk function;
inspires excellence in business partnership tocreate credibility and value
• Creates an enterprise-wide function thatbalances framework, policy and processwith forward-thinking capability andnavigation• Constantly considers future challenges
including succession and ‘future-proofing’ function relationships
CULTURE• Risk’s ‘culture-carrier’; establishes the
right culture with the board and seniormanagement team
• Understands the present status of riskculture and drives a winning strategy to a mature
culture that is right for the business• Creates an open culture where learning from mistakes
is possible. Builds a network across the business toembed appropriate risk culture including succession and‘future-proofing’ function relationships
The experience and qualities required to fulfil these requirements
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CIMA Nigeria held a session on transfer pricing opportunities and risks
which was attended by transfer pricing managers, finance managers, tax
practitioners and CEO’s.
Facilitated by Emeka Amadi ACMA, CGMA, a manager in the Tax and
Regulatory Services unit of PwC, the session imparted information, principles
and guidelines on transfer pricing including:
• Principles of transfer pricing
• Transfer pricing for multinational enterprises and tax administration
• Transfer mispricing issues in a developing country
• Making transfer pricing work in developing countries
• Unitary tax
• Transfer pricing regulations in Nigeria.
Transfer pricing involves the setting of the prices for goods and services soldbetween controlled (or related) legal entities within an enterprise. For example,
if a subsidiary company sells goods to the parent company, the cost of those
goods paid by the parent to the subsidiary is the transfer price.
It is one of the most important issues in international tax and affects tax
authorities across the board.
One of the most commonly discussed issues in economics is how tax rates relate to
economic growth. Tax laws are constantly being revised and amended to align with
international best practice.
The Gauteng Branch hosted an information sharing breakfast on April, 21st to provide
insight into developments in tax legislation and economic operating conditions as
announced by the Minister fo Finance, Pravin Gordhan in the 2016 budget speech. In
addition, attendants gained an understanding of where global and domestic markets are
likely headed with respect to growth, ination and interest rates.
The session was open to CIMA registered and prospective tax practitioners.
Other topics covered were:
• Important recent tax changes
• The Global economy
• Prospects for the regional economy
• Prospects for the South African economy
During the rst half of the year CIMA Branches hold their Annual General
Meetings (AGMs)
Branches in Botswana, Gauteng, Ghana, Zimbabwe, KwaZulu-Natal, Kenya, Malawi
and Mauritius all convened their meetings. The AGMs serve as a platform for the Branch
Chairpersons to table the branch’s annual report, announce plans for the upcoming
year and introduce new branch committee members.
This year the AGMs were an even more significant platform for CIMA, not only for
reporting, but also for sharing important information pertaining to the voting process
for the Joint Venture with the AICPA.
Botswana Country Manager, Letus Chinyepi and
Professor Shiv Pal, Dean of the Faculty of Business
and Accounting at Botho University took employers
and tuition providers through the updated Certificate
in Business Accounting (Cert BA) 2017 syllabus in
Botswana on 30 March.
The updated syllabus consolidates the five existing
modules of the existing syllabus into four. The former
stand-alone Fundamentals of Business Mathematics
module is now integrated across other subjects, allowing
for contextual practical application of the subject.
The full syllabus content has been reviewed and refreshed,
following global industry and educational research toensure it remains up-to-date and relevant. It has also been
integrated into the three CIMA professional qualification
learning pillars - Enterprise, Performance and Financial.
EVENTS ROUND-UP CERT BA UPDATE LaunchedIn BotswanaTransfer Pricing Opportunities and Risks
Attendees of the Transfer Pricing Opportunities and Risks session
Tiisetso Dlamini and Wessel Smit
Prof. Shiv Pal explaining the changes in the syllabus
CIMA BRANCH ANNUAL GENERAL MEETINGS A Huge Success
TAX AND ECONOMIC Update
The newly elelcted Gauteng Branch Committee fromfront (L – R): Tshepang Masala, Tiisetso Dlamini,
Trevor Mwale and Nico CampherSpeaking from Kenya, Henry Botha of the Africa Regional Board updated attendeeson the progress of the proposed joint venture evolution with the AICPA
KwaZulu Natal - From left to right: Zahra Cassim, Sandisiwe Shembe, MusaShabane, Taher Jhavary, Andrew Miskin, Samantha Louis, Sihle Mpungose.
Zambia - Victor Nyasulu, Kennedy Mwila, Muyaka Ethel Ngwira, Phinias Lupakaand Gordian Bowa Attendees at the Ghana Branch AGM
At the AGM front (L - R) CIMA Botswana Country ManagerLetus Chinyepi, Head of South Africa, Zahra Cassim, Zaeem
Anwar (Chairman), Peter Kesitilwe and Africa Regional
Director, Samantha Louis. Back (L – R); Geoffrey Jjuko,Letshego Moeng, Tebogo Mathodi, Lorato Kedisitse, MaatlaGaseitsiwe, Tsholofelo Bogosi
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CIMA recently sponsored prizes in the programme for management
accountancy category at the University of North West (NWU)
prize-giving. The following students were recognised in this
category:
o Belinda Huysamen was recognised as the best student over a
three year pe riod in BCom Management Accountancy.
o Jandre Shutter was recognised as the Best Honours student in
Management Accountancy.
o Eldine van Niekerk was recognised as the Best Masters student in
Manangement Accountancy.
The prize-giving event is an annual event at the NWU which
recognises achievement in the Schools of Economics, Human
Resources Sciences, Business Management and Accounting Sciences.
Romona Naidoo, Business Development Manager at CIMA says “CIMA
participating in events such as the prize-giving, is really an extension
of our business. As the leading professional body for management
accountants it is our role to profile the profession and to ensure that
we celebrate our next generation management accountants.’
The Zambian Accountancy & Business Tuition
College is no longer an accredited CIMA tuition
provider. For an updated list of accredited tuition
providers in Africa visit: http://bit.ly/1V0y0L5 Zambia PER Workshop
Kenya BAT Field Trip
Gauteng Branch Graduation
Lesotho Orientation and examtechniques session
Gauteng Peter Stewart Pass CIMA
Case Study
Gauteng Peter Stewart How toimprove your exam techniques
Cape Town Peter Stewart How toimprove your exam techniques
Cape Town Peter Stewart How toimprove your exam techniques
CPT Peter Stewart How to improve your exam techniques
Gauteng PER Workshop
Cameroon CIMA Orientation andExam Technique Session
NORTH WEST UNIVERSITY Prize-Giving
Alice Burger ACMA, CGMA (NWU), Romona Naidoo (CIMA), Jandre Shutter, Belinda Huysamen and Zahra Cassim (CIMA)
Simba Mudimbu (IQ Business), Doug Withington (Centre of Excellence), Emily Phiri (SAB Miller), Zahra Cassim(CIMA), Alick Burger (NWU), Rona van Hoepen (FAT Training), Trix Kennealy (Retired CFO)
University of North West in Potchefstroom
hosted an employability event during
which CIMA and employers presented their
businesses to honours students who are
ready to enter the job market.
IQ Business, SAB Miller and FAT Training
were the other companies that presented.
EMPLOYABILITY SESSION
DATES TO DIARISE
GIVING THEM THEPOWER AND THECONFIDENCE
EVENT DATE
30 June
01 July
04 July
05 July
06 July
07 July
07 July
14 July
23 July
24 June
24 June
TUITION PROVIDERSIn Africa
WELCOME TO NEW FCMAS January 2015 – April 2016
Linda Bischof
Henry Botha
Marie Botha
Willemina De Jager
Marlinda De KlerkNicolaas Faure
Marna Gamley
Andrie Graham
Brigitte Holtz
Linda Kumbemba
Paraskevi Marques
Jan Meyer
Susanna Middelberg
Rhonwen Mills
Abraham Pienaar
Fiona SmythMikateko Tshetshe
LyndyVan DenBarselaar
Marelize Van Wyk
Erna Veldman
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BOTSWANA
E1 Organisational Management
Mooketsi Tsholofelo
E2 Project and Relationship ManagementKamogelo Ramabu
E3 Strategic Management
Irfan Patel
F1 Financial Reporting and Taxation
Kennedy Tsheko
F2 Advanced Financial Reporting
Moabi Motlhajoe
F3 Financial Strategy
Kago Bulayani
P1 Management Accounting
Thomas Moutswi
Russell MothupiP2 Advanced Management Accounting
Kamogelo Ramabu
P3 Risk Management
Irfan Patel
GHANA
E1 Organisational Management
Fifi Nuno
E2 Project and Relationship Management
Bernard Tabil
E3 Strategic Management
Vincent Semavor
F1 Financial Reporting and TaxationArthur Moffatt
F2 Advanced Financial Reporting
Millicent Darkwah
F3 Financial Strategy
Esther Bonsrah
NIGERIA
E1 Organisational Management
Omotayo Adeyemo
E2 Project and Relationship Management
Damilola Bode-Harrison
E3 Strategic Management
Ebuka NkemdilimF3 Financial Strategy 2015 Syllabus
Ebuka Nkemdilim
P3 Risk Management
Celestine Okorigba
SOUTH AFRICA
E1 Organisational Management
Louise Ward
E2 Project and Relationship Management
Warren Vos
E3 Strategic Management
Tendai RubabaAnnelien Smith
F1 Financial Reporting and Taxation
Guinevere Denton
F2 Advanced Financial Reporting
Annelies Deoo JubberF3 Financial Strategy 2015 Syllabus
Thembelihle Mabaso
P1 Management Accounting
Denzil Moonusamy
P2 Advanced Management Accounting
Michelle Tatar
P3 Risk Management
Alison Rijs
ZAMBIA
E1 Organisational Management
Joshua Chiwenda
E2 Project and Relationship Management
Syliviah Munthali
E3 Strategic Management
Mirriam Chilombo Moombe
F1 Financial Reporting and Taxation
Benson Mwileli
F2 Advanced Financial Reporting
Japhet Mwale
F3 Financial Strategy 2015 Syllabus
Josephat Mzyece
P1 Management Accounting
Enock Chilengwe
P2 Advanced Management AccountingDamian Nyongani
Emely Mando
P3 Risk Management
Josephat Mzyece
ZIMBABWE
E1 Organisational Management
Kuda Machinga
E2 Project and Relationship Management
Tafadzwa Garufu
E3 Strategic Management
Tonderai Chemhere
F1 Financial Reporting and Taxation
Nyasha Mafenya
F2 Advanced Financial Reporting
Leticia Meke
F3 Financial Strategy 2015 Syllabus
Albert Chigoche
P1 Management Accounting
Bongani Musiza
P2 Advanced Management Accounting
Neo Makwaiba
P3 Risk Management
Munyaradzi Guvamombe
CASE STUDY EXAMS
BOTSWANA
Management Case Study ExamBahlangeni Nyirenda
Fiona Radiphophi
Keletso Moswete
Bontle Mfaladi
Operational Case Study Exam
Melinah Kedimotse
Strategic Case Study Exam
Keabetswe Oteng
GHANA
Operational Case Study Exam
Asher Wilson
Management Case Study Exam Jennifer Amebleh
Strategic Case Study Exam
Almoustapha Djika
NIGERIA
Operational Case Study Exam
Damilola Bode-Harrison
Strategic Case Study Exam
Esther Toluwase
SOUTH AFRICA
Operational Case Study Exam
Ameshree Govender Management Case Study Exam
Munyaradzi Dera
Strategic Case Study Exam
Roebert Brent
ZAMBIA
Operational Case Study Exam
Ravi Kapadia
Management Case Study Exam
Giddy Mwale
Isaac Ng`andu
Ravi Kapadia
Strategic Case Study ExamIsaac Mutale
ZIMBABWE
Operational Case Study Exam
Batsirai Gunha
Management Case Study Exam
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