Académique Documents
Professionnel Documents
Culture Documents
Exams 11
How to study 21
Practical experience 25
4
BASICS
Key information 6
Support from ACCA 7
Dates, fees and deadlines 8
Exemptions 9
ACCA Connect
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SUPPORT FROM ACCA
What are the important dates for me to remember throughout the year?
The table below outlines the important dates for you to remember throughout the year. We recommend you note these in your diary.
Please note that if you have registered under a CAT Joint Examination Scheme, you may need to work to different dates.
JANUARY AUGUST
1 Your annual subscription fee is now due. 15 If you have resigned or have been removed from the register, your
application for re-registration should be submitted by this date if you
15 Requests should be submitted for special circumstances to be taken into wish to sit exams in December.
consideration for marking scripts from the December exam session.
Results will normally be sent to you around the third week of the month
31 Applications for exemptions must be received by this date for June if you sat the exams in June and can also be viewed at myACCA.
exams.
An Examination Entry Form and status report will be sent to you if you
february are eligible to sit exams in December.
If you have completed the CAT exams, and provided you indicated as
Results will normally be sent to you around the third week of the month if
such on your Registration Form, you will be automatically transferred
you sat the exams in December and can also be viewed at myACCA.
onto the ACCA Qualification and receive an Examination Entry Form for
An Examination Entry Form and status report will be sent to you if you are the December session of the ACCA Qualification exams.
eligible to sit exams in June.
SEPTEMBER
If you have completed the CAT exams, and provided you indicated as such
on your registration form, you will be automatically transferred onto the Requests for an administrative review should be received within 15 working
ACCA Qualification and receive an Examination Entry Form for the June days from the release of results.
session of the ACCA Qualification exams.
15 Requests for special exam centres must be received by this date for the
MARCH December exam session (refer to the ‘Exams’ section to find out about
special exam centres).
Requests for an administrative review should be received within 15 working
30 Requests for special circumstances/assistance during December exams
days from the release of results.
must be received by this date.
15 Requests for special exam centres must be received by this date for the
June exam session (refer to the ‘Exams’ section to find out about special OCTOBER
exam centres).
Appeals against an administrative review should be received by the first
30 Requests for special circumstances/assistance during June exams must week of October.
be received by this date.
15 Your Examination Entry Form for the December exams must be received
APRIL by ACCA exams department in Glasgow.
JUNE DECEMBER
Exams will normally be held over an eight-day period in the first and second Exams will normally be held over an eight-day period in the first and second
week. week.
31 If you have resigned or have been removed from the register, your
JULY
application for re-registration should be submitted by this date if you
15 Requests should be submitted for special circumstances to be taken into wish to sit exams in June the following year.
consideration for marking scripts from the June exam session.
8
What are the fees for the year? How do I resign from the student register?
Your first annual subscription payment needs to be made by 1 If you would like to resign from the ACCA student register, please
January following the date of your registration – irrespective of notify the admissions department (in writing) by 31 December in
the month in which you registered. For example, if you register the year for which you have paid your annual subscription.
in December, then you will be required to pay your annual
subscription by 1 January. The payment enables ACCA to provide Your notice of resignation will not be accepted if a complaint
you with administrative support, and publish and distribute your against you has been received by ACCA until such time as the
monthly edition of student accountant magazine. Please visit matter has been finally resolved, including the payment of any
www.accaglobal.com for details on fees. order for costs.
EXEMPTIONS
How do I claim exemptions? earlier. If you have sufficient work experience to fulfil the
If you are entitled to claim exemptions from any of the CAT requirements of the Technician Training Record (TTR) you may
papers as a result of qualifications which you submitted with claim exemption from the Introductory Level papers by sending in
your registration form, you will shortly receive notification of your your completed TTR to ACCA.
exemptions (if you have not done so already) and details of any
exemption fees you will be required to pay. If you have obtained What are the fees for exemptions?
any additional qualifications since registering as a student and There are no exemption fees payable for exemptions awarded
wish to check your exemption eligibility, you can visit the online at Introductory and Intermediate Levels. At Advanced Level,
exemption database on the ACCA website. the exemption fee is equivalent to the exam fee. A notification
and an invoice will be sent to you. Please ensure that you make
If you would like to claim an exemption, you should visit prompt payment as failure to pay promptly may result in your
www.accaglobal.com/students/study_exams/exemptions and removal from the register. In addition, if you enter for a paper
complete the special exemption claim form. To support your and are subsequently awarded an exemption or are awarded
application please include photocopies (not originals) of all an exemption and subsequently enter for that paper you will be
transcripts and completion certificates issued by the awarding liable for payment of both fees. We strongly recommend that
body. You will also need to provide official translations into you wait for official confirmation of your exemptions from ACCA
English where documentation is in any other language. Please before entering for exams. Please visit www.accaglobal.com for
note that if you have registered under a CAT Joint Examination details about exam fees.
Scheme you will need to submit your application for exemptions
WEEK 1
WEEK 2
What are computer-based exams? Any changes to the available centres will be detailed on the
Computer-based exams (CBEs) are available for Introductory and website and in student accountant. Please note that, due to
Intermediate Level papers and allow even greater flexibility by limited facilities being available at some centres, we reserve the
allowing you to sit these exams outside the set paper-based exam right to transfer candidates to alternative centres. We also reserve
sessions of June and December. In addition, you will receive the right, in exceptional circumstances, to hold exams at times
your results instantly after completing each exam and enables and places other than those listed.
successful students to progress at a faster pace through the
exams. If you choose to sit CBEs, then you must be a registered How do I arrange a special exam centre?
student and in possession of your student registration number. It is possible to arrange paper-based exams at centres other than
CBEs must be taken at an ACCA Approved Licensed Centre those listed – referred to as special centres. Requests for special
– please visit www.accaglobal.com for details. centres should be sent to ACCA’s exams department by 15 March
for June exams and by 15 September for December exams. It is
CBEs can be taken at any time during the year and results are only possible for us to arrange special centres if we are satisfied
automatically updated onto the ACCA database. As CAT exams that the same standards of facilities and invigilation that exist at
can be taken in any order, it is possible to sit papers by CBEs our regular centres will be available.
in the period between the exam entry closing date and the
paper-based exam sessions. Further papers can be selected on If you are taking the exams at a special centre, you will
the Exam Entry Form. The Result Status Form issued in February be required to pay any additional local invigilation and
and August will reflect both paper-based and CBE results. accommodation fees involved which are normally paid direct to
the exam supervisor in advance of the exam date.
Where can I take exams?
You have the choice of sitting paper-based exams in any
one of over 350 exam centres around the world. Please visit
www.accaglobal.com to access ACCA’s exam centre database.
12
What can I do if I need to make special How do I register for exams?
arrangements in order to sit the exams? You can register online to sit paper-based exams by logging into
As part of ACCA’s Equal Opportunities Policy we can also make myACCA. You will receive automatic confirmation of receipt of
special arrangements for you if you are disabled or have special entry of your exams and you will be able to change your exam
requirements. As part of this policy – and in accordance with the centre any time before the exam entry closing date.
Disability Discrimination Act 1995 – we actively strive to ensure
that no individual will be disadvantaged due to a disability when You can also register for paper-based exams by post or through
they access our exams. your national accountancy body if you are a student that has
registered under a Joint Examination Scheme.
ACCA is committed to ensuring that every student has the
opportunity to benefit from suitable exam conditions in We will automatically send you an Examination Entry Form in
accordance with their specific requirements. mid-February and mid-August. Your Examination Entry Form
is sent to the mailing address held on your ACCA student file,
Our dedicated team of exam administrators work continuously so it is important that we have your correct address. If you
with both students and exam centres to ensure that the change your address, you should notify ACCA Connect or login
appropriate exam conditions are in place to help all candidates to myACCA as soon as possible. Alternatively, you can notify
demonstrate their competence in the disciplines being assessed your national accountancy body if you have registered as a Joint
in our exams. Examination Scheme student. Please ensure your completed
forms and payment reaches us by 15 April for June exams and
In many instances additional time to complete exams, provision by 15 October for December exams. There is no need to return
of a scribe or reader, enlarged text on question papers and the form if you decide not to sit exams at a particular session.
many other ‘reasonable adjustments’ are arranged in order to If you do not receive your Examination Entry Form around
achieve this. mid-February or mid-August, please contact ACCA Connect for
a duplicate.
Each and every request is dealt with on an individual basis by
our experienced team, focused on ensuring that no candidate is What happens if I miss the exam registration
disadvantaged during the exam process. deadline?
It is really important that your exam entry forms and payment
ACCA also provide a clear grievance procedure – in line with are received by our Glasgow office or submitted online by 15
the requirements of the Disability Discrimination Act 1995 – to April for June exams and by 15 October for December exams.
ensure any issue raised by a student is resolved fairly and without However, ACCA has introduced a late exam entry facility to
unnecessary delay. allow even greater flexibility when sitting exams. The late exam
entry is 16 April to 8 May for the June exams and 16 October
ACCA continually monitors the effectiveness of these policies to 8 November for the December exams. Late exam entries can
and procedures to ensure that our disability awareness is of the ONLY be submitted online through myACCA and will be charged
highest standard and that our students benefit accordingly. at £110 per paper in addition to the regular exam fee. So it is
important to enter for your exams by the normal deadlines
You may have submitted information regarding a disability on if possible.
your initial registration form and if so we will already have a
record of your requirements. When do I have to pay for my exams?
When paying for paper-based exams, remember to submit your
However, if your circumstances have changed since the time of fees with your completed Examination Entry Form. Failure to do
your registration, it may be possible for special arrangements so will delay the acceptance and processing of your entry and
to be made for you. If you need special facilities then please may invalidate it. Also, if you have any other fees outstanding,
notify the exams department in Glasgow. In such cases medical these will be indicated on your Examination Entry Form. Your
evidence of the nature of the disability must also be submitted. Examination Entry Form will be processed only if your fees are
paid in full, by the time your completed form is returned to us.
ACCA Exams Department
2 Central Quay You will receive acknowledgement of your exam entry once your
89 Hydepark Street Examination Entry Form and fees have been received, this will
Glasgow G3 8BW confirm the exam centre you have selected and the papers to
United Kingdom be attempted. Please check these details carefully and advise
ACCA Connect immediately if they are not correct. If we have
tel: +44 (0)141 582 2000 your e-mail address, we will send this acknowledgement by
fax: +44 (0)141 582 2222 e-mail, if not, one will be posted to you. If you have not received
e-mail: students@accaglobal.com acknowledgement seven days before the exam closing date,
you must confirm that your exam entry has been received by
contacting ACCA Connect or you can check through myACCA.
TAKING exams
What are the exam regulations? equipment not permitted at your desk should be placed in the
Please visit the section on ‘Rules and regulations’ in this booklet allotted areas.
for details on exam regulations.
On your desk you will find your question paper, answer booklet
What do I need to take to the exam centre? and candidate registration sheet. You must not open your
Remember to take your student registration ID card and question paper until instructed to do so. You can, however,
Examination Attendance Docket with you to the exam centre and complete your details on your candidate registration sheet.
keep it with you as we will need to check it during the course of
the exam. When instructed, you may open your question paper. If you are
sitting a three-hour exam, you will be given an additional 15
You are allowed to take your own rulers, pencils, pens, erasers minutes reading and planning time before being instructed to
and/or correction fluid, geometrical instruments, slide-rules, begin the exam. During the reading and planning time only the
logarithm tables and charting templates. You are allowed to question paper may be annotated. You must NOT write in your
use only a noiseless, cordless pocket calculator, which may be answer booklet until instructed by the supervisor.
programmable but which may not have a printout or graphic/
word display facility. If you use a calculator you must show For security reasons, students are not able to leave the exam hall
all workings. permanently from the time when the question papers are opened
until the end of the exam. On completion of the exam, the
What can I expect when I arrive at the exam question paper must not be removed from the exam hall.
centre?
It is advisable to arrive at your chosen exam centre (as indicated What will happen if an exam is cancelled?
on your Examination Attendance Docket) at least 20 minutes If an exam paper(s) attempt is suspended, cancelled or otherwise
prior to the scheduled start time of your exam. You will be nullified (at any stage, whether before, or after the exam itself)
allowed to enter the exam hall only on the instruction of the ACCA will waive the fee for your next attempt at that paper(s).
supervising staff. On entering the hall you should proceed to your Due to the nature and complexity of operating professional
allocated desk immediately without delay. Any bags or other exams, ACCA reserves the right not to reschedule any exam or
offer any further compensation.
14
What happens if I’m not happy with the conditions What is the pass mark for the exams?
at my exam centre? The pass mark for CAT exams is as follows:
At ACCA we make every effort to ensure you sit the exams in Introductory Level papers 55%
the best conditions possible. However, should you need to make Intermediate Level papers 50%
a complaint about the centre operation, please notify the exam Advanced Level papers 40%
supervisor in the first instance. The supervisor will do everything
possible to resolve the matter to your satisfaction immediately. If Individual subject passes are allowed for all papers.
the complaint is proven, we will take whatever further remedial
action is considered appropriate in the circumstances. How are the exams set?
ACCA goes to great lengths to ensure that each exam paper is
What happens if circumstances affect my exam rigorously checked and tested so that it fairly and accurately tests
performance? the abilities of well-prepared students.
With a candidate entry of over 150,000 at certain exam
sessions, we recognise that some of you may sit exams in difficult CAT exam papers are set by a team of examiners and
personal circumstances, which may include: subsequently checked by a panel comprising the examiner, an
• your own ill health or that of close family members assessor, subject coordinator and exam sitter. Each examiner is
• bereavement within your close circle of family/friends responsible for setting the question paper, writing the suggested
• some other material irregularity during the exam that might published answers and producing a marking scheme. No member
affect your exam result to such a degree that it would have of the team is permitted to teach students who may be sitting
been different had the error or irregularity not occurred. any of the papers for which he/she is responsible. Examiners are
required to report to us any attempt made by a student to discuss
If you feel that your exam performance has been adversely affected future papers with them.
by circumstances of this kind, please write to our exams department
in Glasgow immediately after the exams in question (but Once an exam paper has been drafted, it is reviewed by an assessor
certainly no later than four-weeks after the exams) and include whose job it is to ensure that the questions are relevant to the
documentary evidence and certification to support your case. syllabus and that the paper is fair and balanced throughout. The
We will consider your case and may take appropriate action. assessor also ensures that the suggested answers and marking
schemes are suitable for publication. Next, a subject coordinator
ACCA Exams Department
examines the agreed version of the question paper, suggested
2 Central Quay
answers and marking scheme to ensure that they have been set
89 Hydepark Street
in accordance with the standards required for that level of the
Glasgow G3 8BW
exams. The subject coordinator also checks to see that the exams
United Kingdom
are consistent with previous exam sessions, avoid unnecessary
tel: +44 (0)141 582 2000 overlap with other papers and ensure progression.
fax: +44 (0)141 582 2222
e-mail: students@accaglobal.com Once the paper has been fully considered, it is attempted by the
exam sitter. The purpose of this is to ensure that the paper can be
On receipt of your letter and supporting evidence, we will completed by an average student in the time available. The exam
send an acknowledgement to confirm that your circumstances sitter then produces a report outlining in detail any problems
will be considered by the exam panel prior to the exam result encountered sitting the question paper.
release date. If there are good reasons why notification of these
circumstances cannot take place within this four-week period, At all stages, the examiner, assessor and subject coordinator
then you should make a request for special consideration for each paper works with ACCA’s full-time team of education
detailing the reasons why this information was not communicated advisers who co-ordinate and monitor the papers throughout the
within the normal four-week period. You must remember to do process, providing an additional level of quality assurance.
this before exam results are published.
How are the exam scripts marked?
Any information you submit during the period before exam results Each examiner co-ordinates a team of qualified markers
are published will be treated as private and confidential. If you responsible for marking candidates’ scripts. Markers’ meetings
have not received an acknowledgement 10 days prior to the are held as soon as possible after the final paper for each exam
exam results release date, please contact ACCA as we will not be session to discuss potential problems and establish a clear
able to take mitigating circumstances into account after the exam marking strategy. To ensure fairness in the marking of scripts, the
panel has met. marking team does not know the identity of the candidates.
16
tax variants
Accounting and auditing standards How do I choose which variant accounting and
ACCA’s CAT syllabus offers flexibility by allowing you the option of auditing papers I should take?
taking the accounting and auditing papers based on international It is important to sit the exams that are relevant to you and your
standards or UK standards, so it’s up to you whether you wish to career and you should therefore consider:
tailor your qualification to meet local or global business needs. • the country where you currently work or study
• where you hope to work in the future
Which papers are based on international • who you work for or the type of company you hope to work for
standards? (eg local or multinational company)
The following accounting and auditing papers can be taken based • what tuition is available locally.
on international or UK standards:
Candidates entering for June exams 15 January of same year 15 December of previous year *
Candidates entering for December exams 15 July of same year 31 July of same year
* 15 November of previous year for the Joint Examination Scheme with Jamaica
Joint Examination Scheme local services Cambodia with the Kampuchea Institute of Certified Public
If you are a Joint Examination Scheme student, you can make Accountants and Auditors (KICPAA)
changes of address, register for exams etc directly at the Joint There is no variant paper covering Cambodian tax for Paper 9,
Examination Scheme office. Please ensure that any changes are Preparing Taxation Computations. Your registration under the
made at least two weeks prior to any published ACCA closing Joint Scheme requires that you are allocated the Singapore
date. Please visit www.accaglobal.com to access contact details variant as this is the most appropriate variant for students
of Joint Examination Schemes. intending to work in Cambodia. It is recommended that you sit
accounting and auditing papers based on international standards.
Are there additional fees if there is a Joint
Application forms for registration/re-registration and exemptions
Examination Scheme in my country?
should be obtained from ACCA Connect and submitted to
Except for students in Guyana and Cambodia, you will be
ACCA Connect by the closing dates specified.
required to pay annual subscription fees to both ACCA and the
CAT Joint Examination Scheme partner. Failure to pay either fee
Guyana with the Institute of Chartered Accountants of Guyana
could result in removal from the register. There are no additional
(ICAG)
fees if you choose to take national variant papers or papers under
There is no variant paper covering Guyana tax for Paper 9,
national accounting and auditing standards.
Preparing Taxation Computations. Your registration under the
Joint Scheme requires that you are allocated the UK variant as
Where does ACCA operate Joint Examination
this is the most appropriate variant for students intending to
Schemes?
work in Guyana. It is recommended that you sit accounting and
ACCA operates Joint Examination Schemes with national
auditing papers based on international standards.
professional bodies in the countries listed below.
Application forms for registration/re-registration and exemptions
If you are resident in one of these countries, you must be
should be obtained from ICAG and submitted to its offices by the
registered with both ACCA and the national body. You should
closing dates specified.
have received a CAT Joint Examination Scheme student
registration (ID) card with this booklet. If you have not, please
Jamaica with the Institute of Chartered Accountants of Jamaica
contact ACCA Connect immediately. All documentation issued
(ICAJ)
to CAT Joint Examination Scheme students will carry the
There is no variant paper covering Jamaican tax for Paper 9,
appropriate logo for the CAT Joint Examination Scheme.
Preparing Taxation Computations. Your registration under the
Joint Scheme requires that you are allocated the UK variant as
Belize with the Institute of Chartered Accountants of Belize
this is the most appropriate variant for students intending to
(ICABelize)
work in Jamaica. It is recommended that you sit accounting and
There is no variant paper covering Belize tax for Paper 9,
auditing papers based on international standards.
Preparing Taxation Computations. Your registration under the
Joint Scheme requires that you are allocated the UK variant as Application forms for registration/re-registration and exemptions
this is the most appropriate variant for students intending to work should be obtained from ICAJ and submitted to its offices by the
in Belize. It is recommended that you sit accounting and auditing closing dates specified.
papers based on international standards.
Lesotho with the Lesotho Institute of Accountants (LIA)
Application forms for registration/re-registration and exemptions
A local taxation Paper 9, (Lesotho) Preparing Taxation
should be obtained from ICABelize and submitted to its offices by
Computations is available. Your registration under the Joint
the closing dates specified.
Scheme requires that you are allocated the Lesotho variant as
this is the most appropriate variant for students intending to
18
work in Lesotho. No additional fees will be payable if you choose Procedures. These are adapted from the International standard
to follow the Lesotho variant. It is recommended that you sit papers to reflect local Singapore standards and legislation. An
accounting and auditing papers based on international standards. inspector who is conversant with Singapore legislation and
practice undertakes adaptation for Singapore. No additional fees
Application forms for registration/re-registration and exemptions
will be payable if you choose to follow the Singapore papers.
should be obtained from LIA and, on completion, submitted to its
It is therefore recommended that you follow the International
offices by the closing dates specified.
standards for papers 1 and 3, adapted papers for 6 and 8 and
Singapore variant for paper 9.
Sierra Leone with the Institute of Chartered Accountants of
Sierra Leone (ICASL) Application forms for registration/re-registration and exemptions
There is no variant paper covering Sierra Leone tax for Paper 9, should be obtained from Certified Accounting Technicians
Preparing Taxation Computations. Your registration under the (Singapore) Ltd and, on completion, submitted to its offices by
Joint Scheme requires that you are allocated the UK variant as the closing dates specified.
this is the most appropriate variant for students intending to work
in Sierra Leone. It is recommended that you sit accounting and Trinidad and Tobago with the Institute of Chartered Accountants
auditing papers based on international standards. of Trinidad and Tobago (ICATT)
There is no variant paper covering Trinidad and Tobago tax for
Application forms for registration/re-registration and exemptions
Paper 9, Preparing Taxation Computations. Your registration
should be obtained from ICASL and submitted to its offices by the
under the Joint Scheme requires that you are allocated the
closing dates specified.
UK variant as this is the most appropriate variant for students
intending to work in Trinidad and Tobago. It is recommended that
Singapore with the Certified Accounting Technicians (Singapore)
you sit accounting and auditing papers based on international
Ltd
standards.
A local taxation Paper 9, (Singapore) Preparing Taxation
Computations is available. Students in Singapore also have the Application forms for registration/re-registration and exemptions
option to study Singapore adapted papers for Paper 6, Drafting should be obtained from ICATT and submitted to its offices by the
Financial Statements, and Paper 8, Implementing Audit closing dates specified.
Completion of the CAT exams If you did not indicate at the time of registration that you wished
Once you have completed all of the CAT exams you will be an automatic transfer to the ACCA Qualification and you now
automatically transferred onto ACCA’s Qualification, and wish to opt for this, please put your request in writing to the
be awarded exemptions from the knowledge module of the admissions department before you sit your final exams. If you
Fundamentals level (F1, F2 and F3), unless you indicated on do not opt for the automatic transfer, you will be required to
your registration form that you did not wish this transfer to be submit a registration form for the ACCA Qualification and pay the
effected. Please note this is irrespective of whether you have relevant registration fee.
at that time fulfilled the practical experience requirement. On
transferring, you will not be charged an additional registration fee, Using the ‘CAT’ letters
nor will you be charged for the exemptions awarded from Papers On completion of your CAT exams, you will receive an invitation
F1, F2 and F3. to become a Certified Accounting Technician. Completing the
exams however, does not mean that you have completed the
Once transferred to ACCA’s Qualification register, you will be
qualification. In order to obtain the full qualification and be
subject to the bye-laws, rules and regulations applicable to
entitled to use the letters ‘CAT’ (Certified Accounting Technician)
ACCA Qualification students, details of which will be sent to you
after your name, you must also satisfy the appropriate practical
on transfer.
experience requirement.
If you are resident in a country where ACCA operates a
Alternatively, if you have a Level 4 NVQ in Accounting, this is
Joint Scheme for the ACCA Qualification exams with a local
regarded as equivalent to the practical experience requirement
professional body, you will also be transferred automatically onto
and completion of this and your CAT exams will allow you to
the scheme currently in operation, and awarded the appropriate
apply for Certified Accounting Technician status. Please refer
exemptions from the knowledge module of the Fundamentals
to your Technician Training Record for further information on
level of the ACCA Qualification.
completing the practical experience requirement.
The fee to apply for CAT status is £50. This fee should be sent
with your application for CAT status.
detailed syllabus, study guides and exam papers Can I take the exams in any order?
An outline of the syllabus is listed below. Please visit You can sit the papers in any order to suit your own career or
www.accaglobal.com to view the detailed syllabus and study needs. You are, however, advised to attempt the papers in
study guide. numerical order.
How can I find a tuition provider? • Subscribers to ACCA’s Tuition Provider List
ACCA’s Tuition Provider List is an online directory of tuition These tuition providers do not hold formal approval from
providers who teach any of ACCA’s qualifications. You can access ACCA. They have not been formally assessed by ACCA, and
ACCA’s Tuition Provider List online at www.accaglobal.com where the quality of tuition that students may receive from these
you can search by tuition provider name, location, qualification, tuition providers therefore cannot be guaranteed by ACCA.
course type or any combination of these criteria.
The inclusion of tuition providers who have not been formally
Which tuition providers are included on the assessed alongside ACCA’s Approved Learning Partners on the
Tuition Provider List? Tuition Provider List gives students the opportunity to make a
The tuition providers you will find on the Tuition Provider List fully informed decision about their choice of tuition provider.
include:
To guarantee a quality learning experience, ACCA strongly
• Approved Learning Partners – Student Tuition (Platinum/Gold) recommends that you choose to study with one of our Approved
ACCA’s Approved Learning Partners are tuition providers who Learning Partners – Student Tuition. These can clearly be
have demonstrated that they can meet a range of challenging identified by the Approved Learning Partner – Student Tuition
performance targets set by ACCA. Gold and Platinum Platinum/Gold logo.
approvals are granted only to high-quality tuition providers
whom ACCA is confident to recommend to students.
22
What can I expect from studying with an Approved procedure. ACCA may conduct a visit to the Approved
Learning Partner? Learning Partner to investigate further; any upheld complaint
Studying with an Approved Learning Partner means you can may be grounds for removal of the tuition provider from
expect to receive high quality tuition and excellent student the Approved Learning Partner programme and the Tuition
support in a comfortable environment, conducive to study. Provider List. If you have a complaint against an Approved
Learning Partner, you should make this in writing to:
All of our Approved Learning Partners receive regular visits from
ACCA to ensure that they are up to date on developments and Approved Learning Partner – Student Tuition
continue to keep their standards high. Visits include private Learning Partnerships Department
meetings with students to get their feedback on what it is like to ACCA
study with the tuition provider. 2 Central Quay
89 Hydepark Street
What are the differences between Gold and Glasgow G3 8BW
Platinum Approved Learning Partners? United Kingdom
Gold Approved Learning Partners have to demonstrate to ACCA
that they meet certain performance targets around the way they What should I consider when I’m choosing a
manage their institution – such as the provision of comfortable tuition provider?
premises and adequate facilities, carefully monitored attendance Regardless or whether or not you choose to study with one of
and retention, and financial viability – and the way they manage ACCA’s Approved Learning Partners, there are a number of factors
and deliver their ACCA courses – such as having a knowledgeable that you may wish to take into consideration when choosing a
and experienced teaching team, a structured teaching programme tuition provider.
and provide students with advice on study options and
tutorial support. • Location: is there a choice of tuition providers in your local
area? If not, you may want to consider a tuition provider who
Platinum Approved Learning Partners adhere to the highest offers a distance-learning package.
standards to provide students with the best possible chance of
success. In addition to meeting the Gold performance targets, • Qualifications and courses offered: does the tuition provider
Platinum Approved Learning Partners have to provide evidence run a course for the qualification and paper(s) that you are
of continual improvement and innovation, and must consistently studying for? Will you be able to take subsequent papers with
meet exam results targets, set by meeting or exceeding ACCA’s the same tuition provider?
worldwide pass rates.
• Modes of study offered: are you looking for a full-time,
What are the benefits for choosing to study with part-time or revision course? Do you want to attend a
an Approved Learning Partner? tuition provider who offers face-to-face tuition, or would a
The approval programme has three major benefits for students: distance-learning package be more suited to your needs?
1 Best practice assurance: in becoming an Approved Learning • Variants and adapted papers: does the tuition provider
Partner your tuition provider will have been assessed against offer tuition for the variant or adapted paper that you are
ACCA’s widely recognised and highly-regarded global best studying for?
practice benchmarks. This provides you with assurance of the
high-quality ACCA tuition and student support you will receive. • Computer-based examinations: if you are studying
towards CAT papers or the Knowledge module of the ACCA
2 Improvements in the quality of tuition and student Qualification, will you be able to take computer-based
performance: your tuition provider will have access to a range examinations with the same tuition provider?
of development opportunities and tools, provided by ACCA to
help in the continuous improvement of their tuition and your • Facilities: if you intend to drive to your chosen tuition provider,
performance. are there car parking facilities available? If you do not have
access to a computer or the Internet, does the tuition provider
3 Investigation of student complaints against tuition providers: have computers available for students’ use? Do you require
ACCA investigates any student complaint made against an disabled access?
Approved Learning Partner. If you are dissatisfied with the way
your Approved Learning Partner has dealt with your complaint,
ACCA can step in and request a report from the institution on
how the complaint was dealt with through their complaints
Why is it important to develop financial English What do I need to do to complete Cambridge ICFE?
language skills? The exam consists of four papers – Reading, Writing, Listening
English is the international language of finance and accountancy. and Speaking – providing a comprehensive approach to
So it makes good business sense for anyone who wishes to developing financial English language skills.
succeed in the global business arena to be able to demonstrate
that they have first-rate English language skills, and have the The Test of Listening assesses the ability to understand spoken
ability to converse with accountancy and finance professionals language including presentations, lectures, news broadcasts,
throughout the international business community. discussions and interviews on finance-related issues. The Test
of Speaking assesses the use of spoken English, including
What support does ACCA offer to students who the candidates’ ability to respond to questions and express
wish to develop their financial English skills? themselves coherently on finance-related topics using appropriate
To meet the demand for helping business professionals to show language. These tests are conducted by trained oral examiners.
that they have the financial English skills they need, University
of Cambridge ESOL Examinations (English for Speakers of Other The Test of Reading and Test of Writing papers assess the ability
Languages) and ACCA have combined their areas of expertise to understand written texts such as international accounting and
to develop the Cambridge International Certificate in Financial auditing standards, corporate documentation, financial reports
English (Cambridge ICFE). It is an ideal qualification for anyone and sets of financial accounts, and to write letters, reports and
pursuing a career in accountancy or finance and will be a proposals in an accountancy and finance context.
valuable addition to the CV of anyone starting their career
in finance. What materials are available to help me prepare
for Cambridge ICFE?
Successful candidates will be able to use the language skills Cambridge ICFE is enhanced by an extensive range of services
they develop through Cambridge ICFE in practical situations, to and support available which includes sample papers and
participate in meetings and discussions of a financial nature and teaching resources, as well as a list of appropriate textbooks and
to express opinions clearly. They will be capable of understanding other materials.
financial documents including statements, journal articles, letters,
reports and proposals. Where can I find more information about
developing financial english skills?
For CAT students who are new to studying accountancy and Please visit www.FinancialEnglish.org for more information
finance, and whose first language is not English, the Business on Cambridge ICFE, and visit www.cambridgeesol.org/exams/
English Certificate (BEC) at the Preliminary level may be a professional-english for more information on BEC Preliminary.
more suitable qualification. Studying towards BEC Preliminary
will enable students to improve their basic understanding of
Business English, before moving onto the specialist finance-based
qualification – Cambridge ICFE.
24
practical
experience
Practical experience 26
Completing TTR forms 27
Work permitted outside approved training 31
Obtaining Certified Accounting Technician status 32
Each unit contains two or more elements. The units are 7 Preparing reports and returns
numbered 1 to 23. There is no unit 16 or unit 20. This is
8 Contributing to the management of
because the body who sets the national occupational standards
performance and the enhancement of value
in accounting – the AOSG (Accounting Occupational Standards
Group) has withdrawn these two units. 9 Contributing to the planning and control of
resources
How many units do I have to achieve?
To qualify as a Certified Accounting Technician, you must achieve 10 Managing systems and people in the
10 units, including: accounting environment
• all mandatory units 11–14 Drafting Financial Statements
• a minimum of seven other units.
15 Operating a cash management and credit
What are the standards for each unit? control system
To demonstrate competence in any given unit, you must either:
• obtain sufficient work experience in all, or the specified 17 Implementing audit procedures
minimum elements or 18 Preparing business taxation computations
• be assessed by the NVQ route.
19 Preparing personal taxation computations
How do I achieve a unit?
Competence is the ability to perform an activity to a set standard Mandatory units
within the workplace. You achieve a unit if you can meet the 21 Working with computers
requirement described in the elements without close supervision
or regular instruction from your supervisor. You will need to check 22 Contribute to the maintenance of a healthy,
how many elements need to be achieved for each unit. safe and productive working environment
26
The NVQ route Mixed practical experience and NVQ route
If you achieve a Level 4 NVQ in Accounting you are not required If you achieve an NVQ in Accounting at Level 2 or 3, but do
to complete the TTR. However, you will be required to provide not achieve Level 4 then you are required to obtain at least one
evidence of your NVQ achievement eg NVQ certificate. year’s supervised work experience and complete the TTR forms.
However, as you have already demonstrated competence in some
The practical experience route of the units of competence required for the CAT qualification,
If you follow the practical experience route you must obtain you will not need to obtain work experience in those units. NVQ
at least one year’s supervised work experience and meet the achievements should be recorded in the TTR and will count
minimum competence requirements for Certified Accounting towards the CAT competence requirements.
Technician (CAT) status. You must provide evidence that you have
fulfilled the CAT practical experience requirements by completing Further information about matching Accounting NVQs to
the TTR forms. Certified Accounting Technician units of competence is available
on ACCA’s website at www.accaglobal.com. Alternatively,
If you have opted to transfer to the ACCA Qualification, you please contact ACCA Connect – ACCA’s global customer service
do not need to complete your CAT practical experience before contact centre for further details.
beginning your ACCA Qualification exams. However you must
obtain at least three years’ relevant practical experience in order
to become an ACCA member.
how do i record my practical experience? You are recommended to keep a diary of practical work
The TTR comprises two forms: experience and update it on a regular basis, at least once a
• TTR1 Record month. This will help you to complete the TTR Record. The
• TTR2 Summary of work experience and competence diary may take any form. A suggestion of how a diary could be
demonstrated. structured is shown below. However, keeping a diary is optional
as diaries will not be reviewed by ACCA.
The TTR forms are designed to enable you to record evidence of
your practical work experience and skills and have this experience ACCA reviews a significant number of TTRs to ensure they
verified by your supervisor. provide an accurate picture of students’ practical experience and
competence. You will be notified if your TTR has been selected as
The TTR forms can be downloaded from the ACCA website. You part of a review and asked to send in copies of your TTR1 Record
should complete the records and summary and keep the forms and TTR2 Summary. ACCA will provide feedback on the TTR.
safe until you are ready to submit TTR2. If you require a printed
version of the TTR forms, please contact ACCA Connect.
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
28
Completing TTR1 tables for individual units
There is a separate table for each of the 21 units. You have to complete Units 21, 22 and 23. These units are mandatory. Seven
further units must be selected from units 1 to 19; these are shown as ‘optional units’. There is no unit 16 or unit 20 to complete,
these have been withdrawn.
Not all elements in a unit may be required, please visit www.accaglobal.com to check the CAT competences table for details. The
choice of which optional units you complete should be discussed and agreed between you and your supervisor. Your choice of units
should be based on your work experience and where you can demonstrate that the work you do meets the competence requirements.
As you gain experience and demonstrate your competence you should complete the table for the unit(s) you have selected. It is important
that you provide a picture of how your competence in different areas has developed over time, reflecting your work experience.
Ideally, the TTR1 table of units should be completed during any performance review that you attend with your supervisor. This may
be every three, six or twelve month period. Alternatively, you should set up a regular review meeting with your supervisor to check
your progress and complete the table for any units being claimed. A review of your progress should take place at least once a year.
If you are gaining your work experience within an ACCA Approved Training Practice, then your supervisor must carry out an appraisal
for you every six months and when you change jobs or leave the organisation.
The appraisal should highlight your strengths and weaknesses, future work experience and development requirements. This may be
summarised in the supervisor’s comments against relevant units and elements.
Optional Units: Select a MINIMUM OF SEVEN UNITS where you can demonstrate that your
work experience meets the competence requirements Name:
Elements required: Any 1 from 2 Summary of work done (completed by the student) Supervisor’s comments
Elements required: Any 1 from 2 Summary of work done (completed by the student) Supervisor’s comments
For you to complete Completed by your supervisor
Summarise
2.1 the work
Process you relating
documents have todone and over what period of time Your supervisor should review the summary provided.
goods and services received
against each element. For example; if it is something that you do
When your supervisor is satisfied that you have met the unit/
each day, on a weekly or monthly basis.
element requirements they should add a supporting narrative that
Include brief details of any reports or any documentation you confirms what you have done to claim the competence.
2.2 Process payments
produce.
Your supervisor should only sign the summary table if you have
The summary should clearly show that the work you have done satisfied the minimum requirements for that unit.
meets the element requirements. Your supervisor may wish to provide feedback on any further
Supervisor’s sign off
Make sure youthat
I confirm complete sufficient
the work done elements
and work outputs tocompetence(s)
meet the claim competence
requirements. experience
Signed that you need to gain or your development
Dated needs,
for the unit being claimed. before you can claim competence for that element/unit. If this is
the case, your supervisor should not sign off the unit until the full
If you run out of space continue your summary on a separate requirements for the unit are satisfied.
sheet. Make sure you keep any additional sheets and that your
supervisor initials them as part of your TTR1 Record. Advice
Supporting documentation: You or your supervisor may want to
Ask your supervisor to review your summary and sign it when include notes from your appraisal as part of your TTR Record.
they are satisfied you have met the unit requirements. If this is the case, please ensure this is noted on the form and a
copy of any additional notes is kept with the TTR1.
If you are gaining work experience within an ACCA Approved
Training Practice, it is important for your supervisor to summarise Change of supervisor: If you move employment, or have a new
your strengths and weaknesses, areas for development and future supervisor, you are not required to re-complete those units that
experience required. you have already satisfied.
STUDENT DETAILS
Name
Employer address
SUPERVISOR DETAILS
Name/job title/professional qualification
SUMMARY OF COMPETENCES
Tick those units completed. M indicates mandatory units. There are 3 mandatory units plus 7 other units required, 10 in total.
If you have completed the Level 4 NVQ in Accounting you do not have to complete this table, instead please attach a photocopy of your certificate.
M M M
Unit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16* 17 18 19 20* 21 22 23
Achieved
* Units 16 and 20 not applicable from 16 August 2003
EXEMPTIONS APPLICATION
Based upon my practical work experience, I wish to apply for exemption from the CAT Introductory level examinations (tick box if yes).
STUDENT AUTHENTICATION
I confirm this is a true record of my experience and competence achieved.
I have also signed the data protection notice on the TTR 1 form. Student’s signature Dated
SUPERVISOR’S VERIFICATION
I have reviewed the employment record and competences achieved on the TTR 1 record.
I confirm that the units achieved have been correctly summarised. Signed Dated
For you to complete Based upon their knowledge of you as a student, and providing
Complete this form when you have satisfied the requirements of your supervisor is satisfied that you are competent for those units
the three mandatory and seven other units. you are claiming, they should verify the TTR2 by signing and
dating the form.
Complete the header section.
Advice
The date from is the date when you started to record your
Exemptions application: You can apply for exemptions from the
work experience. This can be prior to registering for the CAT
CAT Introductory Level papers based upon your practical work
Qualification.
experience. You need to have completed ten units, including the
Give your current employment details and contact information. three mandatory units.
Tick off those units you have achieved, checking back over your To claim the exemption you have to complete the TTR2 form,
TTR1. ticking the box indicated, and send it to ACCA. Exemptions
applications have to be received by 31 January or 31 July
Sign and date the form.
respectively for the June and December exam sessions.
Pass the form to your current supervisor with your full TTR1
Please note that exemption dates may be earlier if you have
record and ask them to review it.
registered under a CAT Joint Examination Scheme. Please
When your supervisor verifies the form you can send it to ACCA check the Joint Exam Scheme section in this booklet or with the
to add to your CAT records. We suggest you keep a copy for your Joint Scheme Partner. There are no exemption fees payable for
own records. Introductory Level papers.
Completed by your supervisor Mandatory units: Units 21, 22 and 23 have to be completed.
Your supervisor should provide their details, including their job Ten units in total must be completed.
title and qualifications.
NVQ route: If you have achieved NVQ Level 4 in Accounting you
Your supervisor needs to check your TTR1 Record and ensure do not need to complete TTR1 or TTR2. Instead you should send
that you have met the unit requirement that you have ticked. in a copy of your NVQ Level 4 certificate.
30
work permitted outside approved training
Having obtained CAT status can I refer to myself as What services can I offer as a Certified
a member of ACCA? Accounting Technician if i am not registered as an
No. A member of ACCA is an individual who has completed the ACCA Qualification student?
ACCA Qualification exams, satisfied the practical experience You may undertake work within ACCA’s definition of public
requirements for ACCA membership, completed the Professional practice if you have obtained Certified Accounting Technician
Ethics module, and been formally admitted to ACCA membership. status and are not registered as an ACCA Qualification student.
how do i apply for Certified Accounting how can i continue with my acca qualification?
Technician status? You will be automatically transferred to the ACCA Qualification
To apply for Certified Accounting Technician status you will need register when you have successfully completed your CAT exams,
to have successfully completed the Certified Technician exams unless you chose not to select this option when you originally
and satisfied: registered as a CAT student. You will be awarded exemption
• ACCA’s practical experience requirements; or from the Knowledge module of the Fundamentals Level (F1, F2
• achieved a NVQ Level 4 in Accounting. and F3) and will not be charged an additional registration fee or
exemption fees.
To satisfy ACCA’s practical experience requirements you will need
to complete TTR1 and TTR2. These forms should be submitted You can still opt in for automatic transfer to the ACCA
to the ACCA where they will be assessed, to ensure you have met Qualification providing that you put your request in writing to
the one year supervised experience and minimum competence ACCA Connect before sitting your final CAT exams. If you do not
requirements. If you followed the NVQ Level 4 in Accounting opt for an automatic transfer to the ACCA Qualification and wish
route you do not need to complete the TTR forms. to continue with the ACCA Qualification exams, you will need
to submit an ACCA Qualification registration form and pay the
To apply for Certified Accounting Technician status you also need relevant registration fee.
to complete one of the following forms:
• T2 if you are on the ACCA Qualification register and satisfy all A unique arrangement with Oxford Brookes University allows
the requirements to become a CAT you to obtain a BSc (Hons) degree in Applied Accounting
• T3 which is sent automatically after CAT exam results have when you successfully complete ACCA papers F1–F9, the
been released. You should complete this form and send it to ACCA Professional Ethics module, and submit a research and
ACCA with your TTR forms or NVQ certificate. analysis project.
When you have satisfied the criteria for Certified Accounting Passing the remaining ACCA Qualification exams and gaining
Technician status, ACCA will confirm that you may refer to three year’s relevant experience will lead to ACCA membership.
yourself as a Certified Accounting Technician and you will be able The experience you have already demonstrated to become a
to use the letters ‘CAT’ after your name. Certified Accounting Technician will count towards the work
experience you need for ACCA membership.
To help you assess your practical experience and find out
how close you could be to achieving the practical experience
required to become a Certified Accounting Technician you
can use ACCA’s CAT Indicator. CAT Indicator is an interactive
tool available via ACCA’s website. By answering a few simple
questions about your experience, you will be instantly advised
whether you meet the practical experience requirement in order
to apply to become a Certified Accounting Technician – or
provided with a personalised action plan detailing areas you need
to address in order to be eligible.
32
rules and
regulations
The following information is taken from regulation 8 of the ACCA Rulebook. It is important that you read this information as it outlines
what activities you are permitted and not permitted to do as a CAT student.
8 1 Application of the Charter, bye-laws and regulations e An ACCA student may inform the public of his book-
Upon and following admission as a registered student, the keeping services by means of advertising, or other forms
Charter, the bye-laws and the regulations made pursuant of promotion, subject to the general requirement that
to the bye-laws for the time being in force shall insofar as the medium should not, in the opinion of Council, reflect
applicable to them apply to and bind every person so admitted adversely on the ACCA student, the Association or the
for so long as he is a registered student and, insofar as the accountancy profession, nor should the advertisement or
Charter, bye-laws and such regulations so provide, thereafter. promotion material, in the opinion of Council:
i as to content or presentation, bring the Association into
2 Permitted activities of ACCA students disrepute or bring discredit to the ACCA student, firm or
a ACCA students of the Association may not claim to be the accountancy profession;
members of the Association, nor may they be, or hold ii discredit the services offered by others whether by
themselves out to be, in public practice, or a partner, claiming superiority for the ACCA student’s services or
director or controller of a firm or a member of a limited otherwise;
liability partnership which carries on public practice. iii contain comparisons with the services offered by others;
ACCA students are, however, permitted to provide basic iv be misleading, either directly or by implication;
book-keeping services for reward, either directly to the v fall short of the requirements of the Advertising
public or for an accountant, provided that they do not Standards Authority as to legality, decency, honesty and
refer to their studentship or potential membership of the truthfulness.
Association. Such service may be provided by the ACCA
student acting in a self-employed capacity, or as an f Advertisements and other promotional material may refer
employee. Basic book-keeping services are defined as: to the basis on which fees are calculated, or to hourly or
i The recording of basic accounting data up to and other charging rates, provided that the information given is
including the preparation of accounting records to trial not misleading.
balance stage
(aa) bank accounts g Where ACCA students provide services pursuant to
(bb) cash the above rules, they are subject to the same rules of
(cc) sales ledger and purchase ledger professional conduct which apply to members who provide
ii Payroll such services.
(aa) wages
(bb) PAYE, National Insurance deductions h Regulations 8(2)(a)–(g) do not apply to students:
iii VAT or its equivalent. i who are members of one or more of the UK or Irish
Institutes of Chartered Accountants, The Chartered
b Any accountancy services, other than basic book-keeping Institute of Management Accountants or The Chartered
services, can only be provided for reward by an ACCA Institute of Public Finance and Accounting and who hold
student working for, and under the supervision of, a practising certificates or the equivalent status from such
person who, in the opinion of Council, is suitably qualified bodies; or
and/or suitably experienced. The ACCA student may ii who are authorised for appointment as company auditor
undertake such work either as an employee or as a under Section 25 of the Companies Act 1989; or
self-employed person. iii who are resident outside the United Kingdom, Jersey,
Guernsey and Dependencies, the Isle of Man and the
c The provision of basic book-keeping services directly Republic of Ireland, and hold a professional accountancy
to the public cannot constitute approved accountancy qualification which confers the right to practise in their
experience, for the purpose of regulation 3(a)(ii). country of residence.
However, basic book-keeping and other accountancy work
undertaken under supervision may constitute approved ACCA students falling within these categories are permitted to
accountancy experience. engage in public practice (although, in respect of category (iii),
in their country of residence only) provided that they describe
d An ACCA student or affiliate who wishes to provide basic themselves only as members of the professional bodies to which
book-keeping services may obtain or seek such work by they belong (if any) and not as students of the Association.
direct approaches to existing or prospective clients by
mail or any other means unless prohibited by law in the 3 MSER students
country in which the student operates and subject to the The provisions of regulation 8(2) apply to MSER students in
requirements in paragraphs (e) and (f) below. respect of their permitted activities.
34
exam regulations
Taking your CAT exams is the first step towards becoming a 5 You are required to adhere at all times to the Instructions
Certified Accounting Technician and we therefore expect you to Candidates, which you receive with your Examination
to act in a professional manner when taking your exams. The Attendance Docket.
following rules on conduct apply to students sitting paper-based
and computer-based exams. 6 You are required to comply with the exam supervisor’s ruling.
Supervisors are obliged to report any cases of irregularity
1 You are required to comply in all respects with any instructions or improper conduct to the registrar. The supervisor is
issued by the registrar, exam supervisor and invigilators before empowered to discontinue your exam if you are suspected of
and during an exam. misconduct and to exclude you from the exam hall.
2 You may not attempt to deceive the registrar or the exam 7 You may not engage in any other unprofessional conduct
supervisor by giving false or misleading information. designed to assist you in your exam attempt.
3 You are not allowed to take to your exam desk, possess, use 8 You are not permitted to remove either your script booklet
or intend to use while at that desk, any books, notes or other or your question paper from the exam hall. All exam scripts
materials except those authorised by the registrar. If you remain the property of ACCA.
are found to have taken to your desk, or possessed while at
that desk, unauthorised materials which are relevant to the 9 Once the exam has started, you are not allowed to leave the
syllabus being examined, it will be assumed that you intended exam hall permanently until the end of the session and then
to use them to gain an unfair advantage in the exam. In any only when instructed by the supervisor.
subsequent disciplinary proceedings, it shall be for you to
prove that you did not intend to use the materials to gain an These regulations are reproduced on your Examination
unfair advantage in the exam. Attendance Docket – you should take time to familiarise yourself
with them. In order to be eligible to sit your examinations you
4 You may not assist, attempt to assist, obtain or attempt to must sign your docket confirming your agreement to comply with
obtain assistance by improper means from any other person these regulations.
during your exams.
What are disciplinary procedures? Principles related to misconduct in exams are reproduced here for
ACCA has public interest responsibilities, and we must ensure easy reference:
that our CAT students act with integrity and to high standards. • Misconduct in an examination
Consequently, CAT students and Certified Accounting Technicians • Liability to disciplinary action
come within the jurisdiction of ACCA’s disciplinary procedures. • Disciplinary procedures
• Appeal committee
What do the disciplinary procedures cover? • Costs
The disciplinary procedures cover matters such as professional • Publication of findings
misconduct, misconduct in exams and breaches of regulations
which include any actions likely to bring discredit to you, ACCA, Misconduct in an examination
or the accountancy profession. a The supervisor is empowered to discontinue the examination
of a registered student suspected of misconduct and require
What are the rules and regulations covering him or her to leave the examination room.
students?
The rules governing disciplinary procedures for students (and b A registered student found guilty of contravening an
members) are set out in ACCA’s Bye-laws and Regulations. All examination regulation, or a regulation on cheating may be
registered students are bound by these Bye-laws and Regulations. disqualified from any examinations for which the results have
ACCA’s Rulebook, which contains the Bye-laws and Regulations, not yet been issued, barred from sitting examinations for a
is available for reading online at www.accaglobal.com and at specified period, removed from the student register, and/or
ACCA offices. be liable to such other penalty as the Disciplinary Committee
36
FACTS: CAT QUALIFICATION rules and regulations 37
38
The information contained in this publication is provided for general purposes only. While every effort has been made to ensure that the
information is accurate and up to date at the time of going to press, ACCA accepts no responsibility for any loss which may arise from
information contained in this publication. No part of this publication may be reproduced, in any format, without prior written permission
of ACCA. © ACCA June 2008
students@accaglobal.com
+44 (0)141 582 2000
www.accaglobal.com
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