acca - ey academy of business › ... › 08 › 21 › acca_en.pdf · acca is a professional...
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Tabl
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s1-4Basic information aboutACCA
5-6Classroom training
7-8E-learning courses
9-11Exams
12Registration andadditional information
13-17ACCA Qualificationsyllabus
ACCA is a professional qualifications for managing the modern organization
The ACCA Qualification is one of the most highly respected and valued qualifications availableinternationally. It is recognised by member states of the European Union.
Gaining such a qualification is evidence that the holder possesses skills and knowledge which are in highdemand by employers in industry, banking, auditing, consulting as well as other professions like taxationand law.
The ACCA Programme is most suitable for those that aspire to become professionals in any sector ofbusiness.
University graduates of any discipline can join the programme.
No previous knowledge of accounting or finance is required
Why EY Academy of Business?• We are the leader of ACCA stationary courses on the Polish market
• We preparing students for ACCA exams for 25 years
• All our tutors have ACCA qualifications and they are also business practitioners
• All our trainings are online - you can participate in them from anywhere
• Invite another person to ACCA courses and get a 15% discount
Competences are very important!
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ACCA is a comprehensive program in which emphasis is placed on both the financial management skillsand management strategies for decision makers. Thus, participation in the program expands theprofessional knowledge of employees while at the same time reduces the additional cost of training borneby the employer.
Course participants gain knowledge at an advanced level, including:
► International Financial Reporting Standards (IFRS) - FA, FR, SBR► Performance Management - MA, PM, FM, APM► Financial Strategies and Business Strategies (IT, Marketing, HR) - AB, SBL, AFM► Tax Law - TX► Corporate and Business Law - LW
The number of training days differs between papers. Course participants should spend on average a minimumof eight hours per week of self-study. The duration of the program, from its inception to passing the finalexaminations averages between two and a half to four years.
ACCA students have a maximum of 7 years to complete all the exams since the beginning of Professional Level.
ACCA Subjects
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AppliedKnowledge
q Accountantin Business
q ManagementAccounting
q Financial Accounting
Applied Skills(Optional BSc)
q Corporate and BusinessLaw
q PerformanceManagement
q Taxation
q Financial Reporting
q Audit and Assurance
q Financial Management
StrategicProfessional
(Optional MSc)
q Strategic Business Leader
q Strategic BusinessReporting
ESSENTIALS
q Advanced Financial Management
q Advanced PerformanceManagement
q Advanced Taxation
q Advanced Audit and Assurance
OPTIONS(PICK TWO)
ExperienceThree years of revelantwork experience
Ethics andProfessional Skillsmodule
ACCAQualified
ProfessionalAccountant
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EY RepresentationYou can register for ACCA exams and courses through your chosen website or throughEY Academy of Business.
Participation in the ACCA Program with EY as your representative and administrationthrough us is only possible if you choose a minimum of one course per semester.
If you choose registration through EY Academy we will administer all your studies andinstead of you dealing with ACCA administration, you contact us and we will do it all foryou.
We assist in all matters relating to ACCA over the course of your studies.
We deal with all issues associated with the ACCA registration, exams and annual fees.You are registered under a special code and all correspondence with ACCA passesthrough us.
Invoices are sent to you always at the beginning of the semester for all costs associatedwith your participation in the program (course fees, books, examinations andadministration). Fees for exams must be sent to us (earlier than if you were dealingwith ACCA directly).
Registration fee
Administration fees
Annual Subscription
EY Administration with registration newcandidate in ACCA
EY Administration
Exemption fee: AB, MA, FA
Exemption fee: LW
420 PLN + 23% VAT
560 PLN + 23% VAT
570 PLN + 23% VAT
235 PLN + 23% VAT
425 PLN + 23% VAT
564 PLN + 23% VAT
Kaplan booksThe Kaplan Publishing textbook pack (including electronic version of the book) and aninteractive Text which allows students to click around the content) costs 360 PLN +5% VAT
Price per textbook:
• Complete text 215 PLN + 5% VAT
• Exam kit 110 PLN + 5% VAT
• Pocket notes 75 PLN + 5% VAT
There is a possibility of purchasing training materials to Paper TX (taxes, Polishvariant) for 299 PLN + 23% VAT
All prices are established according to the HSBC selling rate is medium price of selling in June 2019 plus 7% ofexchange differences.
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Our courses are intensive and are specially designed to help the candidate applyexamination technique.
We believe that when candidates start the ACCA programme it is essential that they geta strong grounding in Financial and Management Accounting by attending our intensivecourses in papers MA and FA.
The intensive introductory courses prepare participants very well for the MA and FAexaminations.
The usual structure of courses (with the exception of papers MA and FA) is a one or two-day introductory course (normally at weekends) to put candidates into context. A fewweeks later there is a two-day mid-term course. Before the exam there is a longerrevision course during which the candidates practice exam questions. One month beforethe exam, candidates take our Mock Exam (a Practice Exam). This is conducted underexam conditions and its purpose is to give the candidates feedback before the real exam.
u Module 1 – one- or two-day introductory training, in which participants practice examtasks using their newly acquired knowledge. Self-study manuals and training materialsto be used at home are distributed
u Module 2– a two-day refresher course supplementing the knowledge gained in module1. Usually organized in two or three weeks before the Mock Exam
u Module 3 – attention is focused on the more difficult subjects while continuing thepracticing at the level of the examination; drilling down to the detail and reviewingknowledge and exam technique
u Mock exam – before the exam, all ACCA course participants take a trial exam, which isdesigned to test their existing knowledge and their skill of examination technique. Thesame rules apply as in the real exam. It is the best exercise before the actual exam
Hot-line: participants are in constant contact with their trainers via e-mail in order tohave support for their home study.
During the course, we provide: energy donuts in the morning, sandwiches at noon andtea/coffee throughout the day.
What EY Academy of Business offer
Structure of the course
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Classes will be held in Warsaw.
Schedule of classroom training
As the leader on the Polish market, actually we have the on-line courses (you can attend thecourses in real time.
Training Dates Price
Financial Reporting 26-27 October2019
9-10 November2019
23-24 November2019
3100 zł + 23%VAT
Taxation TX 19-21 October2019
23-24 November2019
------------ 2650 zł + 23%VAT
Strategic Business ReportingSBR
26-28 October2019
16-17 November2019
23-24 November2019
4950 zł +23%VAT
Strategic Business Leader SBL 25-27 October2019
16-18 November2019
------------ 4950 zł +23%VAT
Advanced FinancialManagement AFM
26-27 October2019
15-17 November2019
29-30 November2019
4950 zł +23%VAT
Advanced PerformanceManagement APM
9-11 November2019
16-17 November2019 ------------ 3300 zł + 23%
VAT
Audit and Assurance AA 1-3 February2020
8-9 February2020
------------ 2300 zł + 23%VAT
Taxation TX 18-20 April2020
16-17 May2020 ------------ 2650 zł + 23%
VAT
Financial Management FM 8-10 May2020
22-24 May2020 ------------ 3100 zł + 23%
VAT
Strategic Business ReportingSBR
25-26 April2020
9-11 May2020
23-24 May2020
4950 zł +23%VAT
Strategic Business Leader SBL 24-26 May2020
15-17 May2020 ------------ 4950 zł +23%
VAT
Advanced Financial ManagementAFM
25-26 April2020
9-11 May2020
23-24 May2020
4950 zł +23%VAT
Advanced PerformanceManagement APM
8-10 May2020
23-24 May2020 ------------
3300 zł +23%VAT
Important dates forACCA exams
Early deadline Standard deadline Late deadline
September 2019 13 May 29 July 5 August
December 2019 12 August 28 October 4 November
March 2019 12 November 28 January 4 February
June 2019 11 February 29 April 6 May
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Why choose the ACCA e-learning package?
u Study at homeu In your own time, on your own termsu Online access to all the training materials you needu Explanation of exam structure and techniquesu Examples of questions and answers from the examu Information on how ACCA exams are checked and marked
Start the ACCA e-learning course today and get the knowledge,skills and assistance you need to pass!
ACCA e-learning packagesKAPLAN
You can order via:
elearning-academyofbusiness.pl
EY Academy of Business in partnership with Kaplan Publishing offers a unique e-learning package containing all the necessary study resources that you need.
All training resources are designed to provide a comprehensive, comfortable andeffective distance learning experience. The ACCA e-learning package consists of:
u ACCA Kaplan Publisher books (Complete text, Exam Kit, Pocket Note)u EN-gage online access for the Textsu EN-gage online access for the Exam Kitsu Lecturers’ Resource Pack access, including: Study Notes, PowerPoint
Slides, Mock Exams, Interim and Final Assessments, Question Banksu Access to ACCA Online Standard tuition materialsu Access to ACCA Online ePrep Revision materials
Notice! You will receive access to the Kaplan - Distance Learning packagewithin 7 to 10 days after the order has been paid
ACCA e-learning
Access to the above courses is for a half year.
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Graduates of economics, accounting or related degrees at Bachelor or Master level mayapply for ACCA exemptions from the first exams (AB, MA, FA,LW) List of colleges andcourses accredited by ACCA is published on the website:https://portal.accaglobal.com/accrweb/faces/page/public/accreditations/enquiry/main/EnqInstitutionsTable.jspx
Applicants to the program can instantly see which items will receive a waiver.
Tax advisors receive an exemption from the subject TX.
Those who have a certificate of passing 10 exams for Polish Statutory Accountant canreceive an exemption from all parts of Fundamentals.
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Exemptions from examinations
All prices are established according to the HSBC selling rate is medium price of selling in June 2019 plus 7% of exchange differences.
Cost of ACCA exams
Exams Early deadline Standard deadline Late deadline
Applied Knowledge examsAccountant in Business (AB)Management Accounting (MA)Financial Accounting (FA)
PLN 425 + 23% VAT(exam CBE – on demand)
Applied Knowledge examsCorporate and Business Law
PLN 564 + 23% VAT(exam CBE – on demand)
Applied Skills examsPerformance Management (PM)Taxation (TX)Financial Reporting (FR)Audit and Assurance (AA)Financial Management (FM)
PLN 564+ 23% VAT
PLN 590+ 23% VAT
PLN 1516+ 23% VAT
Strategic Professional (essentials)Strategic Business Leader
PLN 985+ 23% VAT
PLN 1043+ 23% VAT
PLN 1681+ 23% VAT
Strategic Professional (essentials)Strategic Business Reporting
Strategic Professional (options)Advanced Financial Management (AFM)Advanced Performance Management (APM)Advanced Taxation (ATX)Advanced Audit and Assurance (AAA)
PLN 707+ 23% VAT
PLN 745+ 23% VAT
PLN 1681+ 23% VAT
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*60% discount is calculated from our standard ACCA prices.Ask your consultant about the details.
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Take & Pass –60% discount on all repeated
courses
If you are interested in the ACCA programme and you wish to start, please complete the application form on ourwebsite: https://www.academyofbusiness.pl/en/courses/register/acca,1/Applications will be accepted on a first come first served basis.
You are more than welcome to use our web site www.academyofbusiness.pl
Registration and additional information
The course will be organized in Warsaw (al. Armii Ludowej 26, Focus building)
The courses run from 9 am to 4.30 pm. Two breaks for coffee and snacks are scheduled during the day.
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Fundamentals
Accountant in Business | AB
Business organisation structure, governance and management: The business organisation and its structure; The formal and informalbusiness organization; Organisational culture in business; Stakeholders of business organizations; Information technology andinformation systems in business; Committees in the business organization; Business ethics and ethical behaviour; Governance andsocial responsibility in business.Key environmental influences and constraints on business and accounting: Political and legal factors; Macro-economic factors; Socialand demographic factors; Technological factors; Competitive factors.History and role of accounting in business: The history and function of accounting in business; Law and regulation governingaccounting; Financial systems, procedures and IT applications; The relationship between accounting and other business functions.Specific functions of accounting and internal financial control: Accounting and finance functions within business; Internal and externalauditing and their functions; Internal financial control and security within business organizations; Fraud and fraudulent behaviour andtheir prevention in business.Leading and managing individuals and teams: Leadership, management and supervision; Individual and group behaviour in businessorganizations; Team formation, development and management; Motivating individuals and groups.Recruiting and developing effective employees: Recruitment and selection, managing diversity, and equal opportunity; Techniques forimproving personal effectiveness at work and their benefits; Features of effective communication; Training, development, and learningin the maintenance and improvement of business performance; Review and appraisal of individual performance.
Management Accounting | MA
The nature and purpose of cost and management accounting: Accounting for management; Cost and management accounting versusfinancial accounting.Cost classification, behaviour and purpose: Production and non-production costs; Direct and indirect costs; Fixed and variable costs.Business mathematics and computer spreadsheets: Dealing with uncertainty; Statistics for business; Use of computer spreadsheet,Cost accounting techniques: Accounting for materials; Accounting for labour; Accounting for overheads; Marginal and absorptioncosting; Job and batch costing; Process costing; Service / operation costing.Budgeting and standard costing: Nature and purpose of budgeting; Functional budgets; Flexible budgets and standard costing; Basicvariance analysis under absorption and marginal costing; Reconciliation of budgeted profit to actual profit; Behavioural aspects ofbudgeting; Performance measurement overview, application, monitoring and performance.Capital budgeting and discounted cash flow analysis: Investment appraisal using NPV, IRR, Payback, and ROI.
Financial Accounting | FA
The context and purpose of financial reporting: The reasons for, and objectives of, financial reporting; Users’ and stakeholders’ needs;The main elements of financial reports; The regulatory framework.The qualitative characteristics of financial information and the fundamental bases of accounting: The qualitative characteristics offinancial reporting; Alternative bases used in the preparation of financial information.The use of double-entry and accounting systems: Double-entry book-keeping principles including the maintenance of accountingrecords and sources of information; Ledger accounts, books of prime entry, and journals; Accounting systems and the impact ofinformation technology on financial reporting.Recording transactions and events: Sales and purchases; Cash; Inventory; Tangible non-current assets; Depreciation; Intangible non-current assets and amortization; Accruals and prepayments; Receivables and payables; Provisions and contingencies; Capital structureand finance costs.Preparing a trial balance: Trial balance; Correction of errors; Control accounts and reconciliations; Bank reconciliations; Suspenseaccounts.Preparing basic financial statements: Balance sheets; Income statements; Events after the balance sheet date; Accounting forpartnerships; Cash flow statements (excluding partnerships); Incomplete records; Prepare simple consolidated financial statements;Interpretation of financial statements.
ACCA Qualification syllabus
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Fundamentals
Corporate and Business Law | LW
Essential elements of legal systems: Economic, Political and Legal Systems; Different legal systems; International trade, internationallegal regulation and conflict of law; Alternative Dispute Resolution mechanisms and the UNCITRAL Model Law on InternationalCommercial Arbitration.International business transactions: Introduction to the United Nations Convention on Contract for the International Sale of Goods andICC Inco terms; Formation of contract; Obligations of the seller; Obligations of the buyer; Provisions common to both the seller and thebuyer, the passage of risk; Transportation documents; Means of payment.International business forms: Agency; Partnerships.The formation and constitution of joint stock companies: Corporations and legal personality; The formation of the company; Theconstitution of the company.Capital and the financing of companies: Share capital; Loan capital; Capital maintenance and dividend law.Management, administration and regulation of companies: Company directors; Other company officers; Company meetings andresolutions.Legal implications relating to companies in difficulty or in crisis: Insolvency; Alternatives to winding up.Governance and ethical issues relating to business: Corporate governance; Fraudulent behaviour.
Performance Management | PM
Specialist cost and management accounting techniques: Activity-based costing; Target costing; Life-cycle costing; Environmentalaccounting; Throughput accounting.Decision-making techniques: Multi-limiting factors and the use of linear programming and shadow pricing; Pricing decisions; Make-or-buy and other short-term decisions; Dealing with risk and uncertainty in decision- making.Budgeting: Objectives; Budgetary systems; Types of budget; Quantitative analysis in budgeting; Behavioural aspects of budgeting.Standard costing and variance analysis: Budgeting and standard costing; Basic variances and operating statements; Material mix andyield variances; Planning and operational variances; Behavioural aspects of standard costing.Performance measurement and control: The scope of performance measurement; Divisional performance and transfer pricing;Performance analysis in not-for-profit organisations and the public sector; External considerations and behavioural aspects.
Taxation | TX PL
The Polish tax system: Function and purpose of taxation in modern economies and specifically Poland.Computation of tax liability of individuals and corporations:various sources of income whether personal or corporate; Exemptions and reliefs.ZUS: Scope; Contributions for employed persons; Other contributions; health service contributions.VAT: Scope; Registration; Computation of liability; Penalties
Financial Reporting | FR
A conceptual framework for financial reporting: The need for a conceptual framework; Understandability, relevance, reliability andcomparability; Recognition and measurement; The legal versus the commercial view of accounting; Alternative models and practices;The concept of ‘faithful representation’ (‘true and fair view’).A regulatory framework for financial reporting: Reasons for the existence of a regulatory framework; The standard setting process;Specialised, not-for-profit, and public sector entities.Financial statements: Cash flow statements; Tangible non-current assets; Intangible assets; Inventory; Financial assets and financialliabilities; Leases; Provisions, contingent liabilities, and contingent assets; Impairment of assets; Taxation; Regulatory requirementsrelating to the preparation of financial statements; Reporting financial performance.Business combinations: The concept and principles of a group; The concept of consolidated financial statements; Preparation ofconsolidated financial statements including an associateAnalysing and interpreting financial statements: Limitations of financial statements; Calculation and interpretation of accounting
ratios and trends to address users’ and stakeholders’ needs. Limitations of interpretation techniques;Specialised, not-for-profit, and public sector entities.
ACCA Qualification syllabus
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Fundamentals
Audit and Assurance | AA
Audit Framework and Regulation: The concept of audit and other assurance engagements; Statutory audits; The regulatoryenvironment and corporate governance; Professional ethics and ACCA’s Code of Ethics and Conduct.
Internal audit: Internal audit and corporate governance; Differences between external and internal audit; The scope of the internalaudit function; Outsourcing the internal audit department; Internal audit assignments.
Planning and risk assessment: Objective and general principles; Understanding the entity and knowledge of the business; Assessing therisks of material misstatement and fraud; Analytical procedures; Planning an audit; Audit documentation; The work of others.
Internal control: Internal control systems; The use of internal control systems by auditors; Transaction cycles; Tests of control; Theevaluation of internal control components; Communication on internal control.
Audit evidence: The use of assertions by auditors; Audit procedures; The audit of specific items; Audit sampling and other means oftesting; Computer-assisted audit techniques; Not-for-profit organisations.
Review: Subsequent events; Going concern; Management representations; Audit finalisation and the final review.
Reporting: Audit reports; Reports to management; Internal audit reports.
Financial Management | FM
Financial management function: The nature and purpose of financial management, Financial objectives and relationship with corporatestrategy; Stakeholders and impact on corporate objectives; Financial and other objectives in not-for-profit organisations.
Financial management environment: The economic environment for business; The nature and role of financial markets and institutions.
Working capital management: The nature, elements and importance of working capital; Management of inventories, accountsreceivable, accounts payable and cash; Determining working capital needs and funding strategies.
Investment appraisal: The nature of investment decisions and the appraisal process; Non-discounted cash flow techniques; Discountedcash flow (DCF) techniques; Allowing for inflation and taxation in DCF; Adjusting for risk and uncertainty in investment appraisal;Specific investment decisions (lease or buy; asset replacement, capital rationing).
Business finance: Sources of, and raising short-term finance; Sources of, and raising long-term finance; Internal sources of finance anddividend policy; Gearing and capital structure considerations ; Finance for Small and Medium-size Entities (SMEs); Islamic Finance.
Cost of capital: Sources of finance and their relative costs; Estimating the cost of equity; Estimating the cost of debt and other capitalinstruments; Estimating the overall cost of capital; Capital structure theories and practical considerations; Impact of cost of capital oninvestments.
Business valuations: Nature and purpose of the valuation of business and financial assets; Models for the valuation of shares; Thevaluation of debt and other financial assets; Efficient market hypothesis (EMH) and practical considerations in the valuation of shares.
Risk management: The nature and types of risk and approaches to risk management; Causes of exchange rate differences and interestrate fluctuations; Hedging techniques for foreign currency risk; Hedging techniques for interest rate risk.
ACCA Qualification syllabus
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Strategic Professional - essentials
Strategic Business Leader | SBL
Leadership: Qualities of leadership; Leadership and organisational culture; Professionalism, ethical codes and the public interestGovernance: Agency; Stakeholder analysis and organisational social responsibility; Governance scope and approaches; Reporting tostakeholders; The board of directors; Public sector governanceRisk: Identification, assessment and measurement of risk; Managing, monitoring and mitigating riskTechnology and data analytics: Cloud and mobile technology; Big data and data analytics; E- business: value chain; IT systems securityand controlOrganisational control and audit: Management and internal control systems; Audit and compliance; Internal control and managementreportingFinance in planning and decision-making: Finance function; Financial analysis and decisionmaking techniques; Cost and managementaccountingInnovation, performance excellence and change management: Enabling success: organizing; Enabling success: disruptive technologies;Enabling success: talent management; Enabling success: performance excellence; Managing strategic change; Innovation and changemanagement; Leading and managing projectsProfessional skills: Communication; Commercial acumen; Analysis; Scepticism; Evaluation
Strategic Business Reporting | SBR
Fundamental ethical and professional principles: Professional behaviour and compliance with accounting standards; Ethicalrequirements of corporate reporting and the consequences of unethical behaviorThe financial reporting framework: The applications, strengths and weaknesses of an accounting frameworkReporting the financial performance of a range of entities: Revenue; Non-current assets; Financial instruments; Leases; Employeebenefits; Income taxes; Provisions, contingencies and events after the reporting date; Share-based payment; Fair ValueMeasurement; Reporting requirements of small and medium-sized entities (SMEs)Financial statements of groups of entities: Group accounting including statements of cash flows; Associates and joint arrangements;Changes in group structures; Foreign transactions and entitiesInterpret financial statements for different stakeholders: Analysis and interpretation of financial information and measurement ofperformanceThe impact of changes in accounting regulation: Discussion of potential solutions to current issues in financial reporting
ACCA Qualification syllabus
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Professional - options
Advanced Financial Management | AFM
Advanced Performance Management | APM
Strategic planning and control: Introduction to strategic management accounting; Appraisal of alternative approaches to budgeting forcontrol; Changes in business structure and management accounting ; Effect of Information Technology (IT) on modern managementaccounting.Economic, fiscal and environmental factors: Impact of world economic and market trends; Impact of national fiscal and monetary policyon performance; Other environmental and ethical issues.Performance measurement systems and design: Management accounting and information systems; Internal sources of managementinformation; External sources of management information; Recording and processing methods; Management reports.Strategic performance measurement: Performance hierarchy; Scope of strategic performance measures in private sector; Strategicperformance issues in complex business structures; Divisional performance and transfer pricing issues; Scope of strategic performancemeasures in not-for-profit organizations; Behavioural aspects of performance measurement.Performance evaluation and corporate failure: Alternative views of performance measurement; Non-financial performance indicators;Predicting and preventing corporate failure.Current developments and emerging issues in management accounting and performance management: Current developments inmanagement accounting techniques; Current issues and trends in performance management.
Role and responsibility towards stakeholders: Conflicting stakeholder interests; The role and responsibility of senior financialexecutive/advisor; Impact of environmental issues on corporate objectives and on governance; Financial strategy formulation; Ethicalissues in financial management.Advanced investment appraisal: Discounted cash flow techniques and the use of free cash flows; Impact of financing on investmentdecisions and adjusted present values; Application of option pricing theory in investment decisions; International investment andfinancing decisions; Impact of capital investment on financial reporting.Acquisitions and mergers: Acquisitions and mergers versus other growth strategies; Valuation for acquisitions and mergers;Regulatory framework and processes; Financing acquisitions and mergers.Corporate reconstruction and re-organisation: Predicting corporate failure; Financial reconstruction; Business re-organisation.Treasury and advanced risk management techniques: The role of the treasury function in multinationals; The use of financialderivatives to hedge against forex risk; The use of financial derivatives to hedge against interest rate risk; Other forms of risk; Dividendpolicy in multinationals and transfer pricing.Economic environment for multinationals: Management of international trade and finance; Strategic business and financial planning formultinationals.Emerging issues in finance and financial management: Developments in world financial markets; Financial engineering and emergingderivative products; Developments in international trade and finance.
Advanced Audit and Assurance | AAA
Regulatory Environment: International regulatory frameworks for audit and assurance services; Money laundering; Laws andregulations.Professional and Ethical Considerations: Code of Ethics for Professional Accountants; Fraud and error; Professional liability.Practice Management: Quality control; Advertising, publicity, obtaining professional work and fees; Tendering; Professionalappointments.Assignments: The audit of historical financial information including; Planning, materiality and assessing the risk of misstatement;Evidence; Evaluation and review; Group audits; Audit-related services; Assurance services; Prospective financial information; Forensicaudits; Internal audit; Outsourcing.Reporting: Auditor’s reports; Reports to management; Other reports.Current Issues and Developments: Professional, ethical and corporate governance; Information technology; Transnational audits;Social and environmental auditing; Other current issues.
ACCA Qualification syllabus
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