Why choose ACCA in. Jonathan Dingli Technical Director The Malta Institute of Accountants

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1 Why choose ACCA in Malta? Jonathan Dingli Technical Director The Malta Institute of Accountants

2 What is ACCA? o Currently has 345,000 students and members in 170 countries approximately 940 students enrolled with the ACCA/MIA Joint Examination Scheme o Enables you to become a Chartered Certified Accountant

3 Why choose ACCA? o On completion, qualifying as both MIA and ACCA two qualifications in one ACCA, MIA o Opportunities at the highest levels of business o Strong recognition worldwide o Flexibility

4 Why choose ACCA? o Opportunities for students to cross boundaries o Supports your lifelong career and development needs

5 Entry Requirements o Professional Examination Route Must be at least 18 years of age and have obtained one of the following: o Two (2) Advanced passes and three (3) Ordinary passes in five separate subjects (including English and Mathematics in either A or O Levels) o AAT (UK) Intermediate o BSc (Hons.) Accounting and Finance

6 Entry Requirements.continued o Degree (from a recognised institution) o ACCA Certified Diploma in Accounting and Finance o ACCA Diploma in Financial Management Mature Student Entry Route o Preferably over 21 years and involved in work related to Accountancy o Must pass Papers MMA (F2) and MFA (F3) within two years from date of first examination session

7 ACCA Syllabus Structure Fundamentals Level (9 papers) Skills Module F9 Financial Management (FM) F8 Audit & Assurance (AA) F7 Financial Reporting (FR) F6 Taxation (TX) F5 Performance Management (PM) F4 Corporate & Business Law (CL) Knowledge Module F3 Financial Accounting (FA) F2 Management Accounting (MA) F1 Accountant in Business (AB) The Fundamentals level has two modules Knowledge and Skills. For certain ACCA Accredited degrees full exemption from the Fundamentals Level may be granted. Entry

8 ACCA New Syllabus Structure Professional level (5 papers) Options Module (Any Two) P7 Adv Audit & Assurance (AAA) P6 Adv Taxation (ATX) P5 Adv Performance Management (APM) P4 Adv Financial Management (AFM) The Professional level is divided into two modules Essentials and Options. Professional Level exams are three hours long and are paper-based. Essentials Module P3 Business Analysis (BA) P2 Corporate Reporting (CR) P1 Professional Accountant (PA)

9 Local Variant Papers o Three local variant papers: - F4 Corporate and Business Law (Malta Variant) F6 Taxation (Malta Variant) P6 Advanced Taxation (Malta Variant)

10 The Process q Modules must be sat in the following order: Knowledge, Skills, Essentials and Options. q Up to four exams may be taken at any sitting and exams may be taken in any order as long as the modules are attempted in order. q Knowledge module exams are all q Multiple choice questions q 2 hours long q Can be sat as computer or paper-based exams. q The Skills module and all Professional Level exams are three hours long and are paper-based.

11 Professional Ethics Course q Must be completed before finally applying for membership q Available online, on CD-ROM or paper-based q Made available once eligible to take P1 (Professional Accountant) q Best taken when or before sitting P1

12 When to Register o For the December examinations Register by 31 st July of the same year o For the June examinations Register by 15 th December of the preceding year

13 o Fees for 2009 Registration Fee ACCA: Stg. 66 MIA: 49 o Annual Subscription (payable on 1 January following date of registration) ACCA: Stg.66 MIA: 49

14 Examination Fees for 2009 o Knowledge Stg. 50 per exam Computer based depending on tuition provider o Skills Stg. 60 per exam o Professional Stg. 70 per exam

15 BSc (Hons) in Applied Accounting o Partnership between ACCA and Oxford Brookes University o Indicate on the initial registration form o Submit a Research and Analysis Project (not exceeding 6,500 words) and a Key Skills Statement (not exceeding 2,000 words)

16 Any Questions?

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