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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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3FACTS: CAT QUALIFICATION
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
Ti (24 hour lok)
On
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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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7FACTS: CAT QUALIFICATION
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
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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9FACTS: CAT QUALIFICATION
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
e-ml: [email protected]
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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11FACTS: CAT QUALIFICATION
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.
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13FACTS: CAT QUALIFICATION
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
e-ml: [email protected]
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
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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.
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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
e-ml: [email protected]
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.
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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
e-ml: [email protected]
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).
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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.
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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,
Preparing Taxation Computations. Your regtrton under the
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.
applton form for regtrton/re-regtrton nd exempton
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,
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 Guyn. 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 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,
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 Jm. 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 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
th the mot pproprte vrnt for tudent ntendng to
* 15 November of prevou yer for the Jont Exmnton sheme wth Jm
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19FACTS: CAT QUALIFICATION
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.
applton form for regtrton/re-regtrton nd exempton
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,
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 serr Leone. it reommended tht you t ountng nd
udtng pper bed on nterntonl tndrd.
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.
applton form for regtrton/re-regtrton nd exempton
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.
applton form for regtrton/re-regtrton nd exempton
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.
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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
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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.
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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?
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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.
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25FACTS: CAT QUALIFICATION
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
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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
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27FACTS: CAT QUALIFICATION
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.
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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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29FACTS: CAT QUALIFICATION
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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35FACTS: CAT QUALIFICATION
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
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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