Issued by the ACCA Ukraine, Baltic and Caucasus States office 9/2 Chervonoarmiyska St., office 77 Kyiv, 01004, Ukraine

Tel: (+38 044) 498 34 50; Fax: (+38 044) 498 34 51 www.accaglobal.com

February 2015

CONTENTS

About ACCA 1

Сhoosing the most appropriate ACCA programme for you 2

ACCA Qualification 3

Foundations in Accountancy 7

Introductory Certificate in Financial and Management Accounting 8

Intermediate Certificate in Financial and Management Accounting 8

Diploma in Accounting and Business 8

Certified Accounting Technician (CAT Qualification) 9

Certificates in Taxation, Financial Management and Audit 9

Diploma in International Financial Reporting – DipIFR 10

Certificate in International Financial Reporting 11

Certificate in International Auditing 12

Appendices 12

1

ABOUT ACCA

ACCA (the Association of Chartered Certified Accountants) is the largest and fastest-growing global professional accountancy body with 436,000 students and 170,000 members in 170 countries. We aim to offer the first choice professional qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. We support our students and members throughout their careers, providing services through a network of 91 offices and centres. This global network is unmatched by any other accountancy body. It underpins ACCA's national operations, providing services and support to members, students and other stakeholders. We use our expertise and experience to work with governments, donor agencies and professional bodies to develop the accountancy profession. We aim to achieve and promote the highest professional, ethical and governance standards and advance the public interest. ACCA's reputation is grounded in over 100 years of providing accounting and finance qualifications. Our long traditions are complemented by modern thinking, backed by a diverse, global membership. Our reputation continues to grow as our qualifications attract large numbers of new students each year, highlighting the attraction of accountancy as a basis of a successful career. ACCA produces professional accountants whose skills and knowledge are required by employers, with potential to progress to obtain fulfilling careers in many roles in accounting and business. Also, ACCA enjoys owes much of its reputation to the active role it plays in developing the accountancy profession, working with many accountancy organizations at international, regional and local level. ACCA is represented in the world’s key accounting and finance organizations and committees, and influential in public policy. ACCA is an organization that takes a proactive stance in helping to shape the profession of the future.

More people qualify locally with ACCA than with any other international accountancy body. All ACCA members have achieved common membership criteria, from China to UK, Poland to South Africa. Every 6 minutes, somewhere in the world, someone registers to study with ACCA. The approximate number of students and members in Ukraine, Baltic and Caucasus states are 6,416 and 1,060, respectively. ACCA is seen as an example of excellence in education, training and regulation by many accountancy bodies and regulatory authorities. The local ACCA office, dealing mainly with Ukraine, Latvia, Lithuania, Estonia, Belarus, Georgia, Armenia and Azerbaijan, was opened on September 1, 2004. Our contacts are: 9/2 Chervonoarmiyska Str., office 77 Kyiv, 01004, Ukraine Tel: (+38 044) 498 3450 Fax: (+38 044) 498 3451 www.accaglobal.com acca.ukraine@accaglobal.com Our advisors are get ready to support you 24 x 7 in our Global Customer Service Centre placed in Glasgow. If you have any requirements, don’t hesitate to visit our web page www.accaglobal.com/gb/en/footertoolbar/contact-us/connect

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CHOOSING THE MOST APPROPRIATE ACCA PROGRAMME FOR YOU

The global demand for qualified finance professionals has never been higher, and their work more varied. Make the right choice and you could work for the type of organization that suits you. If you are serious about a career as a finance professional, you need to think seriously about a professional qualification. This is where ACCA comes in. With a variety of professional qualifications (out of which the more known is the ACCA Qualification – the only one that gives you the right to become an ACCA member) ACCA is highly recognized by employers and national professional associations as well. Everybody appreciates the fact that ACCA qualifications follow the same standard throughout the world. ACCA operates with more than 400 examining centres in 170 countries at each exam session, including one in Kyiv, Riga, Vilnius, Tbilisi, Yerevan and Baku. We also have two special exam centres in the region: Donetsk and Minsk. There are a few general points that are worth making about ACCA qualifications. Firstly, all of our qualifications are examined in English only - because only by examining in one language can we maintain global consistency in the standard of question papers and marking. This must not frighten you since when obtaining the qualifications it is not your English under scrutiny. It only has to be understandable. Also all our written exams are held in the same day, with the same subjects throughout the world. Secondly, all ACCA qualifications materials are publicly available to everyone. The details of all qualifications – syllabi, past exam papers, examiners’

comments and teachers’ notes and so on - are freely available to all via our website www.accaglobal.com. We do this for two reasons:

To provide access to all students, teachers and employers

To promote best practice elsewhere. Thirdly, for all our qualifications, you should note that ACCA is the Examining Body only. We do not provide training ourselves for any of our qualifications, as we believe that the integrity of a qualification is compromised if the same people are examining as are teaching. So in most countries we work with several companies we call Approved Learning Partners. In brief, our qualifications are: ACCA Qualification – core ACCA qualification; 14 exams; the only qualification giving the graduate the right to become an ACCA member; most popular Foundations in Accountancy suite of awards – the first steps in the accountancy and finance professions, a group of very flexible and modular qualifications made up of several certificates and diplomas. Diploma in International Financial Reporting – helping with knowledge on IFRS; 1 written exam; Russian language version available; holders of this diploma will be exempt one exam from ACCA Qualification Certificate in International Financial Reporting – helping with knowledge on IFRS; online tuition and testing; 20 + 5 units of verifiable CPD for ACCA members Certificate in International Auditing – helping with knowledge on ISA’s; online tuition and testing; 25 + 5 units of verifiable CPD for ACCA members

3

ACCA QUALIFICATION

To see the newest updates please visit: www.accaglobal.com/en/qualifications/glance/acca The ACCA Qualification is designed to provide the accounting knowledge, skills and professional values which will deliver finance professionals who are capable of building successful careers across all sectors, whether they are working in the public or private sectors, practicing in accounting firms, or pursuing a career in business. In order to qualify as an ACCA member, you will complete:

14 exams (nine of which are eligible for exemption – maximum number, available only for accredited institutions. Read more on exemptions below). These English language exams (covering a range of finance and management subjects) which are split into two levels: Fundamentals - comprising Knowledge and Skills modules - and Professional – comprising Options and Essentials modules:

FUNDAMENTALS (nine papers in total):

Knowledge F1 Accountant in Business F2 Management Accounting F3 Financial Accounting Skills F4 Corporate and Business Law F5 Performance Management F6 Taxation F7 Financial Reporting F8 Audit and Assurance F9 Financial Management

PROFESSIONAL (five papers in total)

Essentials P1 Governance, Risk and Ethics P2 Corporate reporting P3 Business Analysis Options (two to be completed) P4 Advanced Financial Management P5 Advanced Performance Management P6 Advanced Taxation P7 Advanced Audit and Assurance

These exams can be taken at your own pace during 10 years, but most of our students finish them in approximately three- four years. ACCA organizes two exam sessions per year (in the months of June and December) and in each session you can sit up to four exams. We have 400 exam centres all over the world and once an ACCA student you can take your exams in any of these 400 centres, wherever your career

takes you. For more information about the syllabus of exams please visit: www.accaglobal.com/en/qualifications/glance/acca

Relevant and documented practical experience, with a minimum of three years – experience which may be obtained before, during or after taking the exams

A Professional Ethics module, which will be completed online after becoming a student

INITIAL REGISTRATION

In order to sit the ACCA exams you have to be first registered as an ACCA student (trainee). You can register at any time of the year. Student can apply to ACCA online via www.accaglobal.com/applynow, upload their supporting documentation and pay online. Our online application process is quick and more convenient than ever before. You can now:

Apply online for the ACCA Qualification or Foundations in Accountancy suite of awards

Upload all supporting documentation as the application process is now fully automated

Save part-completed applications and return to complete them at a later stage

Claim provisional exemptions so you know which level you can start your studies immediately after completing their application

Track your application online

Receive confirmation of your application within a

shorter time period (in 10 days period).

You need to study for achieving bachelor degree at the higher educational institution of III – IX accreditation level to qualify for the ACCA Qualification. The list of documents necessary to complete the registration is presented in Appendix 1. Note: All documents mentioned above that are not in English or do not have English titles must be translated and stamped by a licensed translator. It is acceptable to use the digital camera or phone camera photos of the above mentioned documents, provided that they are of proper quality.

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ACCA QUALIFICATION

Once your application to ACCA with supporting documentation has been processed successfully, you will receive your Student Information Pack, which contains all information you need to know as a student of ACCA, including:

Information regarding the ACCA/Oxford Brooks scheme ( www.accaglobal.com/gb/en/student/acca-qual-student-journey/bsc-degree );

The program of the exams as well as information regarding the exams’ organization

Access to trainee development matrix which details the minimum requirements of practical experience in relation with the possibility of becoming an ACCA member

The password for an online personal account (myACCA) by means of which you will be able to manage your ACCA activity

You will also receive monthly copies of the ACCA students’ magazine Student Accountant containing important information about forthcoming exams, technical articles on the syllabus, news, reviews and other useful information. For more information please visit: www.accaglobal.com/gb/en/student/acca-qual-student-journey/sa EXEMPTIONS

As part of your initial registration process with ACCA you have an exemptions section, exemptions that you can require based on your previous studies. ACCA recognizes that you might already have the relevant knowledge from previous qualifications and you can be exempt from sitting some of the ACCA’s exams based on your academic records. Please note that qualifications gained more than 10 years ago are not sufficient for claiming exemptions. You can check what exemptions your qualification will grant you by checking our online exemption database: www.accaglobal.com/exemptions The exemptions must be paid just like normal exams except you will not have to sit the exam, buy the books or take the courses for that subject. You will know the exemptions you were granted once you receive the Student Information Pack and then you will be able to register for the ACCA exams – there are a couple of deadlines and depending on how early you let us know what exam you want to sit, we’ll give you that exam at a discount.

You can register online to the exams through your personal ACCA account, myACCA. For more detailed information on exemptions please visit: www.accaglobal.com/en/qualifications/apply-now/exemptions FEES & EXAM ENTRY DEADLINES

All sums are presented in GB pounds and exclude VAT. All taxes are payable directly in Great Britain and only in GBP. In order to update the information about ACCA fees, please follow the link: www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/enter-an-exam.html#Exam-fees REGISTRATION AND SUBSCRIPTION FEES

You will be asked to pay an initial registration fee when you apply. In addition to this, an annual subscription fee will be due on 1 January each year you are registered as a student. For 2015 – if you register before 8 May of this year – the annual fee will be due 29 June 2015. The following fees apply for 2015:

ACCA QUALIFICATION

Initial registration £79

Annual subscription £83

* Re-registration fee £79

* If you have been registered with ACCA before and you want to re-register, you need to fill in a re-registration form. A re-registration form can be obtained from your local ACCA office or from ACCA Connect. The re-registration fee is £79 plus any fees that you owe. This may also be charged if you were removed from the register for having fees outstanding and had not told ACCA that you wanted to leave our student register.

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EXAM ENTRY FEES AND DEADLINES

ACCA has introduced an online early exam entry so if you enter for your exams before 8 September for

December exams or 8 March for June exams, you can save yourself (or your family or boss) some money. The exam entry closing dates for early, standard and late exam entry are listed below:

EXAM ENTRY PERIOD EARLY STANDARD LATE

June exam session 8 March 8 April 8 May

December exam session 8 September 8 October 8 November

The closing dates for early, standard and late exam entry period are easy to remember – 8 is the date!

ACCA QUALIFICATION

Based on the dates above, the corresponding exam entry fees are detailed below:

EXAM LEVEL

EXAM FEES

JUNE 2015 DECEMBER 2015

EARLY STANDARD LATE EARLY STANDARD LATE

Knowledge (F1 - F3)

£71 £76 £231 £71 £76 £231

Skills (F4 - F9)

£90 £96 £252 £90 £96 £252

Professional (P1 - P3 and any two from P4 - P7)

£103 £111 £266 £104 £112 £268

COMPUTER-BASED EXAMS (CBES)

The above specified exam dates and fees apply only for the paper-based exams, to be taken in June or December. However, there is a possibility to pass any of the three Knowledge module papers, F1 to F4, at a local CBE centre which you can sit at any time of the year. Once you are confirmed as a registered student with ACCA, simply find a CBE centre and pay them directly for the exams you wish to sit. Please contact a local CBE centre for information about the exam dates and fees. The list of CBE centres in the region is presented in Appendix 4. The global list of CBE centres can be found at: www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/computer-based-exams/cbe-centre-list Note: In order to sit a computer-based exam you need to be registered as an ACCA student.

METHODS OF PAYMENT

Bank card. ACCA accepts payments through the Visa, MasterCard, AMEX, Switch and Solo bank cards (for Ukrainian students this is the most convenient method of payment). Under this method of payment you should indicate in your application the card information: card number, date of issue, maturity date, owner’s name and signature.

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TRAINING / STUDYING

You can choose to study for the ACCA exams either individually or by attending classes. If you choose to take classes for the ACCA exams you must contact ACCA’s Approved Learning Partners, because ACCA does not provide training for its qualifications, it offers only the educational structure, the syllabus. You can see local Approved Learning Partners, supporting ACCA programmes in Appendix 4. Also, you can find more information about our Approved Learning Partners worldwide here: www.accaglobal.com/tuition If you want to buy the books and cannot find them in your country, you will find the contact details of the ACCA Approved Learning Partners – content providers by accessing: www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory

This way, you will be able to order the books directly from UK and you will be able to see all their prices. In Ukraine you can buy books at: There are also many online, distance courses that you might choose. You can find more information about training literature at local tuition providers. No matter the chosen study variant, we recommend you to read all the online resources which are provided by ACCA for free for each exam – former exam subjects, examiners’ comments etc.: www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification Also you can use free resources on site: www.opentuition.com

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FOUNDATIONS IN ACCOUNTANCY (FiA)

“Foundations in Accountancy” consists of a suite of awards, including certificates, diplomas and the Certified Accounting Technician (CAT) Qualification. These allow you to pick the level of the qualification which is most appropriate for you:

Introductory Certificate in Financial Management Accounting = 2 exams + online ethics module

Intermediate Certificate in Financial Management Accounting = 2 exams + online ethics module

Diploma in Accounting and Business = 3 exams + online ethics module

Certified Accounting Technician (CAT) = all of the above exams, plus 2 further exams and 1 year’s relevant practical experience

Foundation Certificates in Taxation, Financial Management and Audit = individual exams in each subject

CAT and the Diploma in Accounting and Business offer a route into the professional level ACCA Qualification with exemptions available. Like the ACCA Qualification, CAT is designed to be flexible, allowing you and your trainees to plan their studies around relevant work experience to maximize the chance of exam success. INITIAL REGISTRATION

(Similar to ACCA Qualification) In order to obtain one of the certification from within Foundations in Accountancy you have to be first registered as a student (trainee). Student can apply to ACCA online via www.accaglobal.com/applynow. As the registration procedure is similar, please consult the Initial Registration sub-section of the ACCA Qualification section above for corresponding information.

EXEMPTIONS

(Similar to ACCA Qualification) On your initial registration form you have an exemptions section, exemptions that you can require based on your previous studies. ACCA recognizes that you might already have the relevant knowledge from previous qualifications and you can be exempt from sitting some of the ACCA’s exams based on your academic records. As the exemptions procedure is similar, please consult the Exemptions sub-section of the ACCA Qualification section above for corresponding information. FEES

(Similar to ACCA Qualification) Like with ACCA Qualification, both the initial registration fee and the annual subscription fee are ₤79 and £83 each. Please consult the Registration and Subscription Fees and the Methods of Payment subsections of the ACCA Qualification section above for corresponding information. The fees for each individual exam of the Foundation in Accountancy suite qualifications are presented in the corresponding sections below. TRAINING / STUDYING

The ACCA approved learning partners and ACCA tuition providers are going to prepare the relevant study materials for the students who want to obtain one of the Foundations in Accountancy suite of awards. To obtain further information on support materials, please contact the tuition providers (listed in Appendix 4) directly. Below you will find a more detailed description of the Foundations in Accountancy certificates.

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INTRODUCTORY CERTIFICATE IN FINANCIAL AND MANAGEMENT ACCOUNTING

This certificate is suitable for anyone looking to do an introductory qualification in accounting and finance. This includes school leavers or those already working in accounts-support roles. You don't need any previous academic qualifications to study for this certificate.

To achieve the Introductory Certificate in Financial and Management Accounting you will need to register as a student for Foundations in Accountancy and complete:

Two exams: FA1, Recording Financial Transactions and MA1, Management Information

A professionalism and ethics module called Foundations in Professionalism.

Depending on the date when you register for exam (the earlier the better!), sitting the exams will cost you:

EXAM LEVEL EXAM ENTRY PERIOD

JUNE 2015 EXAM FEE (PER EXAM)

DECEMBER 2015 EXAM FEE (PER EXAM)

Introductory Certificate in Financial and Management Accounting (FA1 & MA1)

Early £50 £50

Standard £53 £53

Late £210 £210

INTERMEDIATE CERTIFICATE IN FINANCIAL AND MANAGEMENT ACCOUNTING

This certificate is suitable for anyone looking to do an introductory qualification in accounting and finance, including school leavers or those already working in accounts-support roles. To achieve the Intermediate Certificate in Financial and Management Accounting you will need to register as a student for Foundations in Accountancy and complete:

Two exams: FA2, Maintaining Financial records and MA2, Managing Costs and Finance

A professionalism and ethics module called Foundations in Professionalism.

Please note, if you have already completed Foundations in Professionalism, to achieve the Introductory Certificate in Financial and Management Accounting, you don’t have to complete it again. Depending on the date when you register for exam (the earlier the better!), sitting the exams will cost you:

EXAM LEVEL EXAM ENTRY PERIOD

JUNE 2015 EXAM FEE (PER EXAM)

DECEMBER 2015 EXAM FEE (PER EXAM)

Intermediate Certificate in Financial and Management Accounting (FA2 & MA2)

Early £50 £50

Standard £53 £53

Late £210 £210

DIPLOMA IN ACCOUNTING AND BUSINESS

This diploma is suitable for anyone looking to do an introductory qualification in accounting and finance, including school leavers or those already working in account-support roles. The quickest and easiest way is to apply online - it should take you no more than 10 minutes to complete. Applying online also allows you to upload all your supporting documents. This means your application will be processed much quicker and you will know at which level you can start your studies shortly after submitting your application. There are two routes to achieving this qualification:

ROUTE 1 If you do not have any formal qualifications or you have completed the Introductory and / or Intermediate Certificate in Financial and Management Accounting you will need to complete:

Three exams: FAB, Accountant in Business, FMA, Management Accounting and FFA, Financial Accounting

A professionalism and ethics module called Foundations in Professionalism. If you have already completed this module you don't have to complete it again.

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ROUTE 2 If you have qualifications to meet the minimum entry requirements to start your ACCA Qualification, you can achieve the Diploma on the way to gaining your ACCA Qualification. You will need to register as a student on the ACCA Qualification and complete:

The first three exams of the ACCA Qualification. These are: F1, Accountant in Business,

F2, Management Accounting and F3, Financial Accounting

A professionalism and ethics module called Foundations in Professionalism.

Depending on the date when you register for exam (the earlier the better!), sitting the exams will cost you:

EXAM LEVEL EXAM ENTRY PERIOD

JUNE 2015 EXAM FEE (PER EXAM)

DECEMBER 2015 EXAM FEE (PER EXAM)

Diploma in Accounting and Business (FAB, FMA, FFA)

Early £71 £71

Standard £76 £76

Late £231 £231

CERTIFIED ACCOUNTING TECHNICIAN (CAT QUALIFICATION)

The CAT Qualification is suitable for anyone looking to gain a solid foundation of knowledge in finance and accounting. It will provide you with all the technical skills and knowledge you need to perform an accounts-support role and work at a technician level. In order to obtain the CAT Qualification, students will need to complete the following:

FA1, MA1 (Introductory Certificate) FA2, MA2 (Intermediary certificate) FAB, FMA and FFA (Diploma in Accounting and Business)

Two of the three options papers FTX, FAU, FFM (detailed below, which can also be taken as separate standalone certificates)

Practical experience requirements

Foundations in Professionalism module

On completion of the CAT Qualification, students may then progress onto the ACCA Qualification if they wish to do so, from F4 onwards without registration fee and without paying for the exemptions. They can also count the four essentials competences and one year's work experience gained to achieve the CAT Qualification towards the three years' work experience and 13 performance objectives required for the ACCA Qualification. Depending on the date when you register for exam (the earlier the better!), sitting the exams will cost you:

EXAM LEVEL EXAM ENTRY PERIOD

JUNE 2015 EXAM FEE (PER EXAM)

DECEMBER 2015 EXAM FEE (PER EXAM)

Specialist (FTX, FAU, FFM)

Early £71 £71

Standard £76 £76

Late £231 £231

CERTIFICATES IN TAXATION, FINANCIAL MANAGEMENT AND AUDIT

It is possible to register on Foundations in Accountancy, our entry-level suite of qualifications, and only take individual exams in Auditing, Taxation or Financial Management. These certificates are suitable for anyone working or wanting to specialize in these areas, including school leavers or those already working in accounts-support roles.

You don't need any previous academic qualifications.

Foundations in Audit (FAU)

Foundations in Taxation (FTX)

Foundations in Financial Management (FFM)

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DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING – DIPIFR

The last updates on DipIFR please find at: www.accaglobal.com/en/qualifications/glance/dipifr The ACCA Diploma in International Financial Reporting (DipIFR) will enable you to cross boundaries in an increasingly important field of accountancy. It is designed to develop knowledge of international financial reporting standards. It provides an understanding of the concepts and principles which underpin them, and of their application in the international marketplace. This qualification is intended for professional accountants and auditors working in practice and industry who are qualified in accordance with national accounting standards. ACCA has designed the programme to be flexible, so that the Diploma can be completed in three to six months. Any accounting practitioner or auditor, qualified in accordance with national accounting standards is eligible to take the qualification. In order to obtain this diploma you will have to pass a three-hour exam. You will need to achieve a 50 per cent mark or above to complete the paper. The subjects are divided into two sections:

Section A – one 'groups' question of 40 points

Section B – three scenario questions of 20 points each

INITIAL REGISTRATION

The minimum requirements to be able to register for this diploma are:

Accountancy Professional Body Membership OR

Relevant degree plus two years' work experience OR

Three years' relevant work experience OR

ACCA Affiliate OR

ACCA Certificate in International Financial Reporting plus three years work experience

Individuals can apply online via accaglobal.com/en/qualifications/glance/dipifr/apply-now . Please note that after online registration the registration file (containing printed proof of online registration plus documents listed in Appendix 1 – without list of subjects - plus a reference letter from your employer (see Appendix 2) to prove your work experience) will have to reach ACCA UK office: ACCA Customer Services 2 Central Quay 89 Hydepark Street Glasgow G3 8BW United Kingdom.

The application process is open throughout the year, but if you want to sit exams at a specific exam session, the registration file should reach ACCA UK office no later than 20 days before the following closing dates: 8 April for June exams and 8 October for December exams. Because this is a one exam qualification no exemptions apply. FEES

Your initial registration fee includes one exam attempt. You will need to pay for each re-sit. The fees at the moment are £211 for the initial registration fee and £211 for a re-sit. These are subject to change without written notice. If you do not pass this exam in two consecutive exam sessions (taking place in June and December), you will have to re-register for the DipIFR program paying the registration fee which will be valid at that moment. TRAINING / STUDYING

The study materials can be ordered online on www.accaglobal.com or bought from our approved tuition providers (see Appendix 4). You will also find more information regarding the study as well as subjects from the previous sessions of exams visiting: www.accaglobal.com/en/qualifications/glance/dipifr The students who pass DipIFR exam will be granted an exemption from ACCA Qualification from exam F7 Financial Reporting. DIPIFR (RUS)

For those Russian-speaking people, who want to receive world-recognizable professional qualification but cannot study in English, we have designed the Russian-language version of the Diploma in International Financial Reporting – DipIFR (Rus). The registration and exam are co-ordinated by ATC - International (becker-atc.com/training-centres/ukraine). Registration and exam dates for this program differ from DipIFR, English version. Exams are held 3 times a year, in March, July and December. The exact dates should be specified on a web-site of ATC – International, since they vary each year.The registration deadline is one month before the exam date. The program consists of a single exam, the fee for this exam is currently £211. You may choose to study alone or with an accredited tuition provider.

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The exam centres for this programme are now open in Russia (Moscow, Saint Petersburg, Novosibirsk, Kazan, Ekaterinburg, Rostov-on-Don, Samara, Veliky

Novgorod, Nizhny Novgorod, Vladivostok, Krasnodar), Ukraine (Kyiv, Donetsk), Kazakhstan (Almaty, Astana), Great Britain (London), Azerbaijan (Baku), Belarus (Minsk).

CERTIFICATE IN INTERNATIONAL FINANCIAL REPORTING

The Certificate in International Financial Reporting (CertIFR) is an ideal qualification to help you develop an understanding of IFRS or gain formal recognition for your existing IFRS skills and knowledge. Cost effective and flexible, CertIFR provides a comprehensive introduction to the principles of IAS and IFRS and is delivered entirely online through ACCA's e-qualification portal so the main difference between DipIFR and CertIFR is that the latter is obtained online. The target audience is professional accountants and auditors, qualified in accordance with national accounting standards who wish to develop their skills in the field of IFRS. However, it is possible for those with experience, but no formal qualifications in accounting and auditing to register for this programme. INITIAL REGISTRATION / FEE

Individuals can apply for the course and assessment together, or apply for the course or assessment only. The online registration is open throughout the year at: www.accaglobal.com/en/qualifications/glance/certifr/apply-now Access to the online course and assessments will be provided for a period of three months. Students will also have access to an online course tutor. The course materials and assessment for the Certificate in International Financial Reporting are available together for £235 or separately at a cost of £130 each. ACCA members receive a discount for the Certificate. The course materials and assessment are available together for £180 or separately at a cost of £95 each.

The discount is applied automatically when members apply online with a valid credit or debit card and enter their ACCA membership number. It is anticipated that the average student will take 20 hours to work through the course, therefore, as a member you can claim up to 20 units of verifiable CPD, and a further five units for successfully completing the assessment, as long as IFRS is relevant to your training and development needs. EXAM / STUDYING

In the assessment, individuals must pass the one-hour multiple-choice questions assessment. The pass mark is 50% - you have to answer to 25 multiple choice questions. You can use any computer which has an internet connection in order to pass this exam, during the 3 months of access to the CertIFR exam. Those who fail are allowed two attempts to re-sit this test. All attempts at the test must be conducted within three months of access to the online course. Candidates may repeat their test immediately if they wish. However, they are strongly advised to leave a week before a retest in order to review the course and to consolidate their learning. If a candidate still fails after three attempts at the test, they will have to pay a further registration fee and will be offered another three attempts to pass the test. For further information please access: www.accaglobal.com/en/qualifications/glance/certifr/overview

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CERTIFICATE IN INTERNATIONAL AUDITING

This certificate covers the principles of International Standards on Auditing through online tuition and objective testing assessment. The course offers a fast and flexible way to study through interactive online study. INITIAL REGISTRATION / FEE

Individuals can apply for the course and assessment together, or apply for the course or assessment only. The online registration is open throughout the year at: www.accaglobal.com/en/qualifications/glance/certia/apply-now Access to the online course and assessments will be provided for a period of three months. Students will also have access to an online course tutor. The course materials and assessment for the Certificate in International Financial Reporting are available together for £235 or separately at a cost of £130 each. ACCA members receive a discount for the Certificate. The course materials and assessment are available together for £180 or separately at a cost of £95 each. The discount is applied automatically when members apply online with a valid credit or debit card and enter their ACCA membership number.

It is anticipated that the average student will take 25 hours to work through the course, therefore, as a member you can claim up to 25 units of verifiable CPD, and a further five units for successfully completing the assessment.. EXAM / STUDYING

In the assessment, individuals must pass the one-hour multiple-choice questions assessment. The pass mark is 50%. You can use any computer which has an internet connection in order to pass this exam, during the 3 months of access to the CertIA exam. Those who fail are allowed two attempts to re-sit this test. All attempts at the test must be conducted within three months of access to the online course. Candidates may repeat their test immediately if they wish. However, they are strongly advised to leave a week before a retest in order to review the course and to consolidate their learning. If a candidate still fails after three attempts at the test, they will have to pay a further registration fee and will be offered another three attempts to pass the test. For further information please access: www.accaglobal.com/en/qualifications/glance/certia/overview

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APPENDICES

1. SUPPORTING DOCUMENTS FOR REGISTRATION

1. Copy of one document proving your identity (ID card OR passport OR birth certificate) if this document has titles in English as well, if not – simple copy plus translated copy (with licensed translator’s stamp)

2. Copy of marriage license – if applicable (only if

surname on ID document differs from surname on your diplomas)

3. Passport-size photo 4. Copy of university diploma (for university graduates

– for exemption purposes) or the original document confirming you are a student of accredited university plus translated copy (with licensed translator’s stamp)

5. Copy of list of subjects studied (from the university)

plus translated copy (with licensed translator’s stamp)

6. Copies of other diplomas that you consider would

entitle you to further exemptions (like membership of Professional bodies) – optional

7. For DipIFR only - proof of payment of Initial

Registration fee (introducing valid credit / debit card number in the online form or in the written form OR sending proof of bank transfer to ACCA OR sending cheque with registration file)

IMPORTANT NOTES:

All documents mentioned above that are not in

English or do not have English titles must be

translated and stamped by a licensed translator

(ordinary service practiced by translation agency)

It is enough to have only a simple copy of those

documents that already have their section titles in

English (for instance passport or diplomas that are

(also) in English)

It is acceptable to use the digital camera or phone

camera photos of the above mentioned documents,

provided that they are of proper quality.

For DipIFR only - in the registration package please

also put simple copies of the originals

For DipIFR only - you must write on all your

documents (each sheet) the application number

which is the unique form number, generated at the

end of your online registration process)

14

2. DipIFR TEMPLATE EMPLOYER LETTER

Company Header Company Logo Date To Whomever It May Concern Through the following, we certify that Mrs. / Mr. ………………………., who has been working with our company for ….. year(s), holds a …… years experience in the financial field, proving at the same time a valuable employee and human asset. Also, we recommend him / her as a suitable person to undertake Diploma in International Financial Reporting, as this particular qualification will assist him / her in his / her current and future activities with our company. We see this qualification as an important step in the Continuous Development Program that we, as a company, encourage our employees to pursue. Thank you. Best regards, Official Signature & Stamp

15

3. WHY BECOME AN ACCA MEMBER?

Besides the prestige and recognition of the ACCA letters after your name, we also offer a range of services and advantages to our members: Local agreements: In Ukraine, ACCA members can benefit from the simplified procedure of auditor’s certification, which is being administrated by the Chamber of Auditors of Ukraine. Global academic partners:

Distance learning MBA in association with Oxford Brookes

MA in Leadership Studies with the Centre for Leadership Studies at the University of Exeter

The Diploma in Financial Strategy, in association with Saïd Business School, Oxford University

MSc in Financial Management, with Edinburgh Business School at Heriot-Watt University

Public Policy Management (PPM) offering with the School of Oriental and African Studies at the University

of London

Global professional partners:

Association of Corporate Treasurers (ACT)

Chartered Institute of Taxation (CIOT)

Chartered Institute for Securities & Investment (CISI)

Chartered Management Institute (CMI)

Institute of Management Accountants (IMA)

Other than these, all ACCA members are part of a global network and receive career-long support from ACCA.

16

4. LIST OF REGIONAL TUITION PROVIDERS SUPPORTING ACCA PROGRAMMES

COUNTRY INSTITUTION NAME ADDRESS CONTACT INFORMATION PROGRAMMES SUPPORTED

STATUS WITH ACCA

Ukraine ATC International Ukraine 48 Bohdana Khmelnytskogo Str., 7

th

floor, Kyiv 01030

Tel. +38 044 585 5363 kiev@atc-global.com www.becker-atc.com/training-centres/ukraine

ACCA Qualification; DipIFR (Rus); CBE

Platinum ALP; CBE Centre

Ukraine Academy of Business, Ernst & Young (Ukraine)

19A Khrescharyk Str., Kyiv 01001

Tel. +38 044 490 3034 nataliya.kopylenko@ua.ey.com www.ey.com

ACCA Qualification; DipIFR (Rus)

Platinum ALP

Ukraine Business Education Alliance 10/2 Mechnikova Str., Kyiv

Tel. +38 044 391 5182 bea@bea.com.ua www.bea.com.ua

ACCA Qualification; DipIFR (Rus); CBE

CBE Centre

Ukraine The National Center for the Training of Bank Personnel of Ukraine

30/1 Grushevskogo Str., Office 124, Kyiv 01021

Tel. +38 044 253 0702 ans@nctbpu.org.ua www.nctbpu.org.ua

DipIFR (Rus) -

Ukraine Financial Business English School

23-B Chervonoarmiyska Str., Office 510, Kyiv

Tel. +38 044 332 5018 apply@fbe.org.ua www.fbe.org.ua

ICFE -

Belarus Ministry of Finance Educational Center

6 Pugachevskaya Str., Minsk 220005

Tel. +37 517 335 2982 ucmf@mail.ru www.minfin.gov.by/center_excellence

DipIFR -

Latvia PricewaterhouseCoopers SIA

21-21 Kr. Valdemara, Riga, LV-1010

Tel. +37 16 709 4400 ipwc.kursi@lv.pwc.com www.pwcacademy.lv

ACCA Qualification; CBE

Gold ALP; CBE Centre

Lithuania KTU, School of Economics and Business

Accounting Department, K. Donelaicio Str. 20-210, Kaunas, 44239

lina.kloviene@ktu.lt archive.ktu.lt/en/content/faculty/faculty-economics-and-business

CBE СВЕ Centre

Lithuania PricewaterhouseCoopers UAB

16-B J. Jasinskio, Vilnius, LT-01112

Tel. +37 05 239 2300 eleonora.caikovskaja@lt.pwc.com www.pwc.com/lt/en/academy/acca.jhtml

ACCA Qualification; DipIFR; CBE

Gold ALP; CBE Centre

Armenia IAB Centre CJSC 2 A. Agatangeghosi Str., Yerevan 0023

Tel. +37 4 154 2311 acca@iabcentre.com www.iabcentre.com

ACCA Qualification DipIFR; CBE

Gold ALP; CBE Centre

Azerbaijan GRBS 44 Jafar Jabbarhi Str., Caspian Plaza, 7th floor, Baku, AZ1065

Tel. 994 12 437 1051 exam@grbs.com www.grbs.com

ACCA Qualification; DipIFR; ICFE; CBE

Gold ALP; CBE Centre

17

LIST OF REGIONAL TUITION PROVIDERS SUPPORTING ACCA PROGRAMMES

To see more about tuition providers and their status with ACCA, please visit:

www.accaglobal.com/tuition and www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/computer-based-exams/cbe-centre-list

COUNTRY INSTITUTION NAME ADDRESS CONTACT INFORMATION PROGRAMMES SUPPORTED

STATUS WITH ACCA

Azerbaijan Azerbaijan Bank Training Centre

Suleyman Rahimov Str., Quarter 309, AZ1009, Baku

Tel. 994 12 497 0710 office@abtc.az www.abtc.az/en

ACCA Qualification; CBE

CBE Centre

Georgia National Assessment and Examination Center

9 Mindeli Str., Tbilisi 0186 Tel. 995 32 247 3333 keti@naec.ge www.naec.ge

CBE CBE Centre

Georgia PricewaterhouseCoopers Central Asia and Caucasus BV Georgia

7 Bambis Rigi Street, Tbilisi 0105

Tel. 995 32 508 023 tamar.jakobia@ge.pwc.com www.pwc.com/ge

ACCA Qualification; DipIFR

-

Georgia Institute of Professional Accountants

61 Tsereteli Street, Tbilisi 0154, Georgia

Tel. 995 32 235 6756 accagfpaa@yahoo.com www.accatraining.ge

ACCA Qualification -

18

5. EXAM REGISTRATION DEADLINES AND FEES

QUALIFICATION

EXAM FEES

INITIAL REGISTRATION

FEE

ANNUAL SUBSCRIPTION

FEE

RE-REGISTRATION

FEE

JUNE 2015 DECEMBER 2015

Early: 8 March

Standard: 8 April

Late: 8 May

Early: 8 September

Standard: 8 October

Late: 8 November

ACCA Qualification

Knowledge (F1 - F3)

£71 £76 £231 £71 £76 £231

£79 £83 £79 plus any

fees owed Skills (F4 - F9)

£90 £96 £252 £90 £96 £252

Professional (P1 - P3 and any two from P4 - P7)

£103 £111 £266 £104 £112 £268

Foundations in Accountancy

Introductory Certificate in Financial Management and Accounting (FA1 & MA1)

£71 £76 £231 £71 £76 £231

£79 £83 N/A

Intermediate Certificate in Financial Management and Accounting (FA2 & MA2)

£71 £76 £231 £71 £76 £231

Diploma in Accounting and Business (FAB, FMA, FFA)*

£71 £76 £231 £71 £76 £231

Certificates in Taxation, Financial Management and Audit (FTX, FAU, FFM)

£71 £76 £231 £71 £76 £231

Certified Accounting Technician (CAT)

Includes the Introductory Certificate in Financial Management, Intermediate Certificate in Financial Management, Diploma in Accounting and Business, and any two of the

three Certificates in Taxation, Financial Management and Audit.

* Alternatively, you can pass the F1 – F3 (Knowledge) exams of ACCA Qualification.

19

EXAM REGISTRATION DEADLINES AND FEES

QUALIFICATION

REGISTRATION AND EXAM FEES

JUNE 2015 DECEMBER 2015

about 20 days before April 8 about 20 days before October 8

Diploma in International

Financial Reporting (DipIFR)

English version - DipIFR £211 £211

Russian version - DipIFR (Rus)

Please contact ATC-International regarding registration deadlines and exam fees (Appendix 4)

QUALIFICATION

REGISTRATION AND EXAM FEES

COURSE ASSESMENT

COURSE MATERIALS

COURSE ASSESSMENT AND MATERIALS

Certificate in International

Financial Reporting (CertIFR)

Not ACCA member £130 £130 £235

ACCA member £95 £95 £180

Certificate in International

Auditing (CertIA)

Not ACCA member £130 £130 £235

ACCA member £95 £95 £180