Play to win with ACCA Advantage in Lithuania PwC s Academy

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1 Play to win with ACCA Advantage in Lithuania PwC s Academy

2 Contents Welcome to the ACCA Programme! 3 What is ACCA? 4 PwC s Academy Study Scheme 5 How do I qualify? 6 ACCA Exams 8 The ACCA Ethics Module 10 The ACCA Work Experience Requirements 11 ACCA with PwC s Academy 12 Computer Based Exam (CBE) Centre 13 ACCA Advantage ACCA study options with PwC s Academy 16 Examination Resources 17 Important dates for the ACCA registration 18

3 Welcome to the ACCA Programme! Dear Colleagues, The PwC s Academy is pleased to offer a full ACCA qualification for Lithuania. Whether you are new to ACCA or a returning student, we are excited to present our courses, tutors, and study options for Our ACCA vision is simple to provide a premium teaching and support service that establishes the highest possible levels of quality and leverages our knowledge and experience as a leading professional services firm. There are over 500 ACCA students and 100 members in Lithuania. Your success at ACCA is our first priority and our years of experience with thousands of ACCA students in Central and Eastern Europe has shown us that the right learning makes all the difference between success and failure at ACCA. Our students regularly score some of the highest pass marks in the world and their success at ACCA is based on our ACCA Advantage. A winning combination of supported self study, regular progress tests and an intensive, focused teaching course before the exam has proven to be the most successful model for our ACCA students and clients. PwC s Academy Good luck with all of your exams in 2013!

4 What is ACCA? The ACCA (Association of Chartered Certified Accountants) is one of the largest and fastest growing international accountancy bodies. It is recognised and respected in 170 countries and currently has over members and students. The ACCA Qualification is designed to provide the accounting knowledge, skills and professional values that will deliver finance professionals who are capable of building successful careers in accounting firms, or pursuing across all sectors, whether they are working in the public or private sectors, practising a career in business. The ACCA Qualification embeds the global accounting education standards set by the International Federation of Accountants (IFAC). There is a strong focus on professional values, ethics, and governance. These skills are essential as the profession moves towards strengthened codes of conduct, regulation, and legislation with an increasing focus on professionalism and ethics in accounting. These are examined at the highest level in the ACCA Qualification and are a core element of your practical experience requirements. The ACCA is most suitable for those that aspire to become professionals in any sector of business. No previous knowledge of accounting or finance is required to start ACCA studies. All you need is the motivation to make a significant investment in time to achieve success. Whether you are a high school or university graduate, or already working professionally in business, ACCA provides routes into the profession for everyone.

5 PwC s Academy Study Scheme Our study programme for the ACCA qualification at the PwC s Academy is based on years of experience in ACCA training at PricewaterhouseCoopers in Central and Eastern Europe. It is designed to give our students the best possible chances of passing all of their examinations on the first attempt. Our training for the Fundamental papers F2 F3 is based on a future success model all future papers are based on a basic understanding of the syllabus of these foundation setting examinations. We therefore encourage all students to take tuition courses to link their understanding of key syllabus components to future examinations, even if they are exempted from these papers. These papers can be sat at anytime at PwC with the use of our CBE (Computer Based Exam) facility with no administrative fee. All of our tuition courses include mock examinations to test your knowledge and show you just how much you need to study before the real exam and what to focus on. It is also an opportunity to practice under examination conditions. Our tutors provide constructive feedback summaries and individual analysis within eight days of mock completion.

6 How do I qualify? Road to ACCA membership Completing the first 3 ACCA exams (F1 F3) and performing an online professional ethics module will provide you with Diploma in Accounting and Business qualification issued by ACCA. Duration: 6 12 months to complete the exams and course depending on the number of exemptions received by the student. Method of exam: computer based with immediate exam result in the PwC office. Completing the next 6 ACCA exams (F4 F9) will provide you with Advanced Diploma in Accounting and Business. Duration: months to complete the exams and courses + After you have: completed the above mentioned 9 ACCA exams; completed the Professional Ethics module; submitted a Research and Analysis project; Optionally you can achieve Bsc (Hons) degree in Applied Accounting awarded by Oxford Brookes University. Completing 5 professional level exams (exams P1 P3 and 2 out of P4 P7), having 3 years relevant practical experience on the road to ACCA membership and presenting to achieve 13 performance objectives would qualify you to be ACCA member. After ACCA membership you can achieve a generalist business qualification, the MBA from Oxford Brookes University.

7 How do I qualify? We focus on providing the following to our ACCA clients and students Quality Commitment Offering the same outstanding quality to our ACCA clients as to our PwC students. Highest pass rates in the CEE region and around 20% higher pass rates than the Global average based on study scheme used by PwC to achieve success at ACCA. Quality Study Materials Using Kaplan Financial Training materials, the leading UK based provider of ACCA study materials. Quality Tuition Our tutors are all experienced teachers who have had experience in tuition for many years in the UK and throughout Eastern Europe. Administration Service for a Nominal Fee Providing a dedicated ACCA Coordinator for students to perform the registration for membership and examination and help them in any administrative matters on their way to ACCA membership. Competitive ACCA Excellent teaching quality at reduced rates due to our established platform based on teaching ACCA for our PwC professionals. Student- friendly Learning Structure On the way to be ACCA member, providing predetermined stage for free access in and out of the learning system.

8 ACCA Exams Fundamental level The Fundamentals level is divided into two modules Knowledge and Skills. The Knowledge module (F1 F3) introduces students to the core areas of financial and management accounting. This provides the platform from which the other technical accountancy areas will be studied in greater detail in the Skills module. The Skills module (F4 F9) contains six subjects that comprehensively cover the main technical areas that any accountant regardless of their future career aspirations are expected to have mastered. These comprise law, performance management, taxation, financial reporting, auditing, and financial management. Knowledge Module Paper F1 Paper F2 Paper F3 Accountant in Business Management Accounting Financial Accounting Skills Module Paper F4 Corporate and Business Law Paper F5 Performance Management Paper F6 Taxation Paper F7 Financial Reporting Paper F8 Audit and Assurance Paper F9 Financial Management ACCA Exams

9 ACCA Exams Professional level The Professional level is divided into two modules Essentials (P1 P3) and Options (P4 P7). Both modules have been set at an intellectual level equivalent to that expected of a student taking a Master s degree. The focus of the syllabus at this level is to build upon the technical skills already acquired, and explore more advanced professional skills, techniques, and values that are required and used by the expert accountant acting in an advisory or consultancy role at a senior level. All students must complete the three papers in the Essentials module. The Options module contains four papers. These are directly underpinned and supported by their equivalent within the Skills module in the Fundamentals level. These exams assess the more advanced and sophisticated techniques that a professional needs in order to specialise in specific areas at work or to follow as a career pathway in an advisory or consultancy role. Students select two out of four Option papers and are advised to choose the options that relate to their chosen or anticipated field of work. Essentials Module Paper P1 Governance, Risk and Ethics Paper P2 Corporate Reporting Paper P3 Business Analyst Options Module (two to be completed) Paper P4 Advanced Financial Management Paper P5 Paper P6 Advanced Performance Management Advanced Taxation Paper P7 Advanced Audit and Assurance

10 The ACCA Ethics Module Ethics is an integral component of the ACCA qualification, directly appearing in 11 of the 14 examination papers and in all of the essential work experience performance objectives. The Professional Ethics Module is an online training course accessible at any computer with an internet connection and its aim is to expose student to a range of ethical perspectives in business. It is recommended that students complete this module before they sit the paper P1 Governance, Risk and Ethics. The ethics module is a key component to P1 training at the PwC s Academy. All students are required to sit the module in conjunction with the tuition courses, and completion is mandatory before applying for ACCA membership. In addition, statistics show that completion of this module before the P1 tuition course greatly increases a student s understanding of the syllabus and results in higher examination pass rates for all Professional Level examination papers. More information on the Ethics module can be found at

11 The ACCA Work Experience Requirements Gaining relevant practical experience is a key component to the ACCA qualification. In the demanding accounting and business professions, it is essential to link your theoretical knowledge from the examinations to practical applications in the workplace. The ACCA Practical Experience Requirements (PER) are closely linked to the exam syllabus to further develop your skills in the workplace. The framework of the PER enables you to achieve a high level of knowledge, ability, and ethics in the workplace, demonstrating to employers that you are the right person for the job. ACCA students are required to achieve a set of objectives over a 3 year period working in an accounting or finance-related role and record the completion of the PER through the Trainee Development matrix (TDM). There is no time limit to complete the PER, though it is necessary to complete it before applying for ACCA membership. An ACCA affiliate needs to seek his employer s assistance to gain his PER, so it is up to him to choose the right employer to meet the requirements. In case the ACCA affiliate s workplace mentor is not a qualified accountant or auditor, PwC can provide training supervisors who can help in meeting the PER. To meet the ACCA PER qualification, you will need to complete all nine Essential performance objectives and 4 Options.

12 ACCA with PwC s Academy PwC s Academy is pleased to offer a full ACCA qualification programme for the Lithuanian market. Our ACCA vision is simple to provide a premium teaching and support service that establishes the highest possible level of quality and leverages our knowledge and experience as a leading professional services firm. PwC s Academy will provide a dedicated, experienced ACCA co-ordinator for clients to provide the following ACCA service and examination support. This support service is available for FREE for all students registering for our PwC s Academy tuition courses in Providing advice on e-learning support testing and assessments Enabling students to try their knowledge in exam conditions at mock exams Receiving and distributing exam results from ACCA to students Registering and providing Computer Based Exams for F1-F3 for PwC s Academy registered students Producing a summary of results and analysis for management Sending study plans/time tables and joining instructions to students The following additional services are available for the nominal fee: Registering students for relevant exams/resits directly with ACCA Glasgow Dealing with any queries on exemptions/exam entry issues with ACCA

13 Computer Based Exam (CBE) Centre In spring 2012 PwC s Academy became an ACCA Approved Computer Based Examination Centre (CBE). Since then students have the ability to sit computerbased exams for papers F1 F3. The main advantage of the CBE system is flexibility you can sit these examinations at any time of the year. In addition, you may resit the exams as often as necessary. Students also receive their exam results on screen immediately after completion and they are uploaded to your ACCA account within 72 hours. The examination fee for papers F1-F3 is 53 GBP; facility and administration fee charged by PwC is 150 LTL; plus 21 per cent VAT. PwC will provide the use of the facility and administration of the examinations FREE of charge for any students who are registered with the PwC s Academy for our courses.

14 ACCA Advantage 2013 Welcome to the ACCA Advantage, our ACCA examination study system. Our blended and interactive learning incorporates a guided selfstudy scheme, face to face tuition, and feedback and support from our educational and administrative teams at the PwC s Academy. Our study for the ACCA qualification at the PwC s Academy is based on years of experience in ACCA training at PwC in Central and Eastern Europe. It is designed to give our students the best possible chances of passing all of their examinations on the first attempt. Our training for the Fundamental papers F2 F3 is based on a future success model all future papers are based on a basic understanding of the syllabus of these foundation setting examinations. We therefore encourage all students to take tuition courses to link their understanding of key syllabus components to future examinations, even if they are exempted from these papers. From spring 2012 you are able to sit papers F1-F3 at anytime at PwC with the use of our CBE facility with no administrative fee. And it is not just about passing exams! Our tutors show you how you can learn from self study and which courses directly apply to your profession.

15 ACCA Advantage 2013 Meet your tutor Kick-off Tutor sessions PHASE 1 Guided Study Programme Receive your Study Guide Online Progress Tests Written Monitoring Tests PHASE 2 Receive your Kaplan books and PwC Course Notes Practice questions and check your answers on the Kaplan Engage online system Test your progress and receive feedback from your tutor Review key theoretical topics from the Guided Study Programme + go through the most difficult parts with the tutor Block Intensive Course Face to Face Practice examples, exam questions and ask! Perfect your exam technique with the tutor Sit a mock exam PHASE 3 Focused Revision Course&Individual Feedback Final revision Receive full mock examination feedback with tutor s comments Receive latest Exam Tips and tutor advice on how to practice during your last days before the exam Students at PwC s Academy have access to a wide range of study resources from our experienced educational support staff, all of whom form a greater ACCA network in Central and Eastern Europe encompassing 27 countries and 45 offices. All of our tuition courses includes mock examinations to test your knowledge and show you just how much you need to study before the real exam and what to focus on. It is also an opportunity to practice under examination conditions. Our tutors provide constructive feedback summaries and individual analysis within 8 days of completion of the mock exam.

16 ACCA study options with PwC s Academy 1. ACCA Advantage Details can be found on pages Home Study Option materials only For students who wish to study independently with no further support from PwC s Academy, we can provide full study materials at a generous discount from standard UK prices. Complete Learning Set of materials from Kaplan Publishing En-gage online study programme and progress tests Pass Guarantee Scheme To show our confidence in our ACCA Advantage we will guarantee your success on your ACCA examinations. If you do not pass although have fully completed the ACCA Advantage Programme, we will offer you 2 day Focused Practice and Revision course for your first resit at significantly REDUCED price!

17 Examination resources PwC s Academy Course Notes The Academy develops own course notes for each paper. The course notes contain relevant technical articles, study guides with suggestions for home study, examination techniques and full information on syllabus. Students can contact their tutors by for any study advice. Kaplan En-gage The Kaplan en-gage online study system provides electronic resources for each paper. To get an online access, please contact PwC s Academy. To learn more visit: ACCA Student Accountant Magazine Every month ACCA publishes the Student Accountant magazine containing technical articles, study advice, and a range of accounting and business stories. For a copy visit:

18 Important dates for the ACCA registration To become a student you can register at any time of the year. If you are applying online, it can take up to 15 working days from ACCA receiving your application to you receiving your registration confirmation and exam entry details; 20 working days if supporting documents have been sent to ACCA by post. June exam session December exam session March 8 September 8 Early exam entry closing date for online Early exam entry closing date for online applications only. applications only April 8 October 8 Standard exam entry closing date Standard exam entry closing date online and for online and paper applications. paper applications for the December exams must be May 8 received by ACCA s exams department. Online applications for late exam entries must be November 8 received by this date for the June exams. Online applications for late exam entries must be June received by this date for the December exams. Exams will normally be held over an eight-day December period in the first and second week. Exams will normally be held over an eight-day period in the first and second week.

19 For further information please contact: Eleonora Čaikovskaja PricewaterhouseCoopers UAB J.Jasinskio 16B Vilnius Tel Fax ACCA Connect 2 Central Quay, 89 Hyde Park St., Glasgow Scotland G3 9DH Tel: +44 (0) Fax: +44 (0) Website: ACCA Ukraine, Baltic & Caucasus States 9/2 Chervonoarmiyska St Entrance #7, Office 77 Kyiv 01004, Ukraine Tel: +38 (044) Fax:+ 38 (044) Web:

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