CPA Program Preparatory Programme

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1 CPA Program Preparatory Programme 1st in Singapore to be a Registered Tuition Provider for the CPA Program Professional Level Achieving results in your CPA Program Offering tuition to CPA Program professional level candidates CPA Australia Approved Teaching Material Part of Kaplan Learning Institute

2 Our Vision, Mission and Values Vision To be the private education institution of choice. Mission Kaplan Singapore helps Individuals achieve their educational and career goals. We build futures one success story at a time. Values Integrity Knowledge Support Opportunity Results Kaplan as your 1 St Choice! About Kaplan Learning Institute Kaplan Financial Singapore is part of Kaplan, Inc., a leading international provider of educational and career services for individuals, schools, and businesses. Kaplan serves students of all ages through a wide array of offerings, including higher education, test preparation, and professional training. Kaplan Inc. is a subsidiary and the largest division of The Washington Post Company (NYSE: WPO). Accreditations Registered as a Private Education Institute with the Council of Private Education (CPE) Attained 4-year EduTrust since July 2011 Certification in recognition of business excellence Voted #1 in JobCentral Learning Survey 2012,2011 & 2010 (Preferred Private Education Institution to pursue Professional Certification/Short-Term Courses) Top 3 Best Private Schools in AsiaOne People s Choice Awards, 2012 & 2010 About CPA Australia CPA Australia is one of the world s leading professional accountancy organisations with more than 144,000 members in 127 countries. A large number of CPA Australia members hold senior leadership roles, and a large proportion of these operate at CEO or CFO level or in business owner roles. The CPA (Certified Practising Accountant) designation is recognised throughout the world and denotes a combination of strategic business skill and leadership as well as technical rigour. It represents a soundness in depth, breadth and quality of knowledge in accounting and finance. The CPA Program is a rigorous, educational and experienced program, comprising education segments and integrated workplace learning. For more information on the CPA Program and gaining the CPA designation, visit Kaplan Financial is a Registered Tuition Provider for the CPA Program, offering tuition to CPA Program professional level candidates in The tuition provided to candidates by Kaplan Financial complements the CPA Program distance education program, helping to prepare candidates for their CPA Program professional level segments.

3 CPA Program Examination Schedule Preparatory Programme Segments Ethics and Governance Dates 22 October 2013 (Tue) AM 22 October 2013 (Tue) PM 23 October 2013 (Wed) AM 23 October 2013 (Wed) PM 24 October 2013 (Thu) AM 25 October 2013 (Fri) AM $380 * per segment 6 sessions / 18 hours *Prices are inclusive of 7% GST. Discount 10% off enrollment of 2 packages or more. (Not Applicable with any other promotions) Kaplan Financial does not conduct these examinations. For more information, please contact CPA Australia. Preparatory Programme for CPA Program professional level (except Contemporary Business Issues & Financial Risk Management) Segments Class Start Date Compulsory Segments Ethics & Governance Accounting & Society Ethics Governance concepts Supporting sustainable value creation Creating organisational value Case study The Conceptual Framework and its application in financial reporting Presentation of financial statements Provisions, contingents liabilities and contingent assets Impairment of assets An introduction to strategy and leadership Understanding the external environment Understanding the internal environment Electives Assurance services framework General audit principles and auditor responsibilities Understanding the entity, assessing risk and responding to risks The auditor s response to assessed risks Audit conclusions and reporting requirements Performance engagements Corporation and other entities Corporate social responsibility Performance measurement Technologies for creating and managing value Project management Income taxes Financial instruments Business combinations and group accounting Product and market development Making strategic choices Leading and implementing strategy The auditor s responsibilities relating to fraud in an audit of financial statements The auditor s responsibility to consider the going concern assumption in the audit of financial statements Undertaking an audit of financial statements Other assurance services and internal audit 6 September 2013 (Fri) 3 September 2013 (Tue) 4 September 2013 (Wed) 28 September 2013 (Sat) 2 September 2013 (Mon) Additional Revision Classes Students are required to attend the Tax classes via Singapore Tax Academy. Kaplan Financial provides additional revision classes to complement the recommended classes for student who requires additional support in this segment. Overview of the Singapore Tax Regime Withholding Tax General Knowledge of Income Tax For more information on the paper. Please contact: Singapore Tax Academy Enquiries: Address: 55 Newton Road, #B1-01 Revenue House Singapore Goods and Services Tax Income Tax (Corporate/Business/Individual/Others) 2 September 2013 (Mon) Note: Above fees are in Singapore dollars and are inclusive of 7% GST. Kaplan Learning Institute reserves the right to adjust our fees based on prevailing GST Act.

4 Our Lecturing Team Rhys Johnson Rhys has over 20 years of involvement in delivering courses for professional accounting qualifications. He was formerly the Head of Education, for the Asia Pacific region with the ACCA where he was responsible for overseeing the implementation of its global education policy within the region. Rhys started his accountancy career at Price Waterhouse where he qualified as a Chartered Accountant. He has also worked for Ernst & Young and spent a total of 8 years lecturing accounting and finance courses in the UK, Singapore, Hong Kong, Vietnam and China. He has an in depth understanding of the different professional accounting examinations and the knowledge and skills students need to successfully tackle them. Helena Johnson Helena is a UK Chartered Accountant who gained extensive external audit experience with KPMG in the UK and Ernst & Young in the Middle East. Helena worked for 4 years as training manager for ACCA, traveling extensively throughout the UK and Asia, supporting students. Helena became the training manager for one of the top 20 accountancy firms in London running both in house and external courses for students and qualified staff. Helena moved to Singapore in 2000 to teach financial accounting and auditing to accounting students. As Head of Audit at Kaplan Financial, Helena is well known for her clear and methodical approach to this complex and demanding subject and for her consistently high pass rates. Ang Siow Pin Siow Pin holds both the ACCA and Certified Public Accountant (Singapore) qualifications. She also graduated with a Master of Finance with Distinction from the Royal Melbourne Institute of Technology and a Bachelor of Business Administration from the National University of Singapore. She has been lecturing for the past 15 years, of which 9 years were with Ngee Ann Polytechnic. She specializes in the area of Financial Accounting and Cost/Management Accounting in the Accountancy and Business Studies Diplomas. A three-time nominee, she was conferred the Academic Award (Teaching) in the year Besides lecturing, Siow Pin has also accumulated 10 years of accounting and finance working experience with an MNC, a financial services company and a public listed conglomerate. Simon Boey Chee Tong Simon is a fellow member of the Association of Chartered Certified Accountants, a member of the Institute of Certified Public Accountants of Singapore, CPA Australia and Chartered Institute for Securities & Investment, UK. Simon has obtained his MBA from the University of Leicester and currently holds a directorship in a group of fiduciary companies. Simon has been a part-time associate lecturer since 1995 teaching accounting and finance related subjects. Tommy Yee Tommy graduated from Nanyang Technological University with a Bachelor degree in Accountancy, He is an Accredited Tax Adviser (Income Tax) and has worked in IRAS as well as public accounting firms including a big four accounting firm where he last held a tax managerial position. His teaching experience includes lecturing taxation and accounting modules at Singapore Polytechnic where he was conferred the Excellence in Teaching Award. He is currently an examiner for a corporate tax module for ATTS. Tommy teaches all taxation modules at Kaplan Financial, aiming to assist students achieve a strong understanding of taxation. Suzannah Tan Suzannah is a Certified Public Accountant (Singapore) with a Bachelors degree in Accountancy from Nanyang Technological University. She accumulated more than 12 years of accounting and managerial experience in both the private and public sectors before embarking on a teaching career. Suzannah is committed to developing firm accounting and finance foundations in her students through a practical and problem solving approach.

5 DESCRIPTION Preparatory Programme (6 sessions/18 hours per segment) Ethics and Governance Additional Revision Class FEEs September 2013 Registration Form Are you a CPA Australia registered student? Yes, my CPA Australia Registration No. is Gender: M F Have you studied at Kaplan Learning Institute before? Yes No Referral (if any), please specify: Highest Qualification: What segments have you completed? Ethics & Governance Note: Above fees are in Singapore dollars and are inclusive of 7% GST. Kaplan Learning Institute reserves the right to adjust our fees based on prevailing GST Act. Financial Risk Management Contemporary Business Issues FOR OFFICE USE ONLY Name (Mr/Mrs/Miss) as in Passport: Date of Birth: D D M M Y Y Course Fee: Address: $ Unit: # Postal Code: Receipt No: Company Name: Designation: Date: D D M M Y Y NRIC No.: Nationality: Singaporean PR WP EP S Others: Fin No.: For PR/WP/EP/S holder, please state your nationality Tel(O):+65 (H):+65 Mobile:+65 Mode of Payment: Cash Nets Visa/ Mastercard Cheque No.: Payable to Kaplan Learning Institute Pte Ltd Where did you hear about us? Newspaper: (please state) Magazine Internet Referral from a friend/colleague Others: (please state) I agree to the terms and conditions stipulated on the overleaf. I am aware that the additional revision taxation classes do not fall under the CPAA Registered Tuition Provider accreditation. Signature: Attended by: Date: D D M M Y Y

6 Terms & Conditions General: Procedures on course withdrawal, transfer and refund policy can be found in Kaplan Learning Institute Student Handbook and website. Registration with CPA Australia is the responsibility of the individual student. Enrollment and purchases will only be recognised upon receipt of payment. All course fees quoted are inclusive of GST unless otherwise stated and must be paid in full. All bona-fide students will be issued with a Kaplan Student Access Card. Kaplan Learning Institute reserves the right to vary, amend or discontinue any or all of the discounts as it deems appropriate. Kaplan Learning Institute reserves the right to vary or cancel any of the courses described or alter the composition of the relevant lecturing team, as well as the venue for lectures should the circumstances so require. Transfer Policy: - Transfer of Courses and Intakes: Student who wish to transfer the course of study or to a new intake must withdraw from the current course and the refund policy applies. Refund Policy: No refund/exchange of materials purchased with courses is allowed. Refunds for Withdrawal Without Cause: Where students withdraw from the Course, KLI shall review after receiving the student s written notice of withdrawal and refund to the Student within 7 working days, the following sums: % of aggregate amount of the fees 80% 60% 50% If Student s written notice of withdrawal is received ( Maximum Refund ) More than [60] days before the Course Commencement Date Before, but not more than [30] days before the course commencement date Before, but not more than [7] days before the course commencement date 0% On or after the Course Commencement Date Cooling-off Period: KLI offers students a cooling-off period of 7 working days after signing their student contract. Students can submit written notice of withdrawal to KLI and receive the Maximum Refund amount stipulated above (less any Course Fees consumed by the Student if the withdrawal date is later than the Course Commencement Date* and the Student has started the Course, any administrative charges which are stipulated in the Miscellaneous Fees and any applicable bank administrative charges properly paid/payable). * Course Fees consumed is calculated based on number of sessions consumed divide by total number of sessions x total course fee paid Non-Tuition Fees: Fee Protection Scheme Insurance is nonrefundable after commencement of classes Medical Insurance Premium is non-refundable after commencement of classes Student membership fees payable to CPA Australia are non-refundable. Withdrawal Without Cause: KLI will review all written notice of withdrawal supported by relevant documents on a case by case basis within 2 weeks. KLI will consider the following as grounds for request to withdraw: (i) Overseas assignments of more than 1 month with official letter from company (ii) Medical reasons certified by a Singapore registered doctor, eg Hospitalization (iii) Pregnancy certified by a Singapore registered doctor (iv) Reservist service of more than 1 month with official document (v) Exemption granted by relevant institution Withdrawal/Refund Procedure: - Student must inform Program Management in writing and complete a Course Request Form with reasons for withdrawal/refund accompanied with relevant supporting documents. - All requests for withdrawal/refund are subject to KLI s approval. - The student concern will be informed of the final decision in writing within 2 weeks. - Upon approval, student will be withdrawn from their course. - Refund where applicable will be available within 7 working days from date of approval. - Student will be required to collect the cheque personally from our 2nd Level Reception Counter. They will need to provide a letter of authorization if they wish to authorise a third party to collect on their behalf. - Student will need to sign on the Student Acknowledgement Checklist upon collection of the cheque/credit note. Confidentiality Clause: Kaplan Learning Institute shall treat all students particulars with the strictest confidence for legitimate purpose and will not disclose to external parties. Distribution of this document does not imply any endorsement or responsibility on the part of CPA Australia. Responsibility of the accuracy of any statement or information contained in this document is solely the responsibility of the publisher. All information contained in this course brochure is accurate at time of print. Kaplan Learning Institute reserves the right to vary this information should the circumstances so require. Kaplan City Orchard 51 Cuppage Road Level 2-4, Singapore facebook.com/kaplanfinancialsg Registered with Council for Private Education UEN: K Validity: 20/05/ /05/2014

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