Contents 1 What documentation do I need to submit to have a programme accredited or reaccredited? 3 2 How can I apply for exemption accreditation? 3 3 What is the process to accredit a programme for exemptions? 4 4 What does ACCA look for in the assessment for exemption? 5 5 What happens if I don t send in the full selection of documentation required for exemption assessment? 6 6 How long does it take for ACCA to determine if an application is complete? 6 7 How long does it take for ACCA to conduct a full assessment for exemption accreditation? 7 8 How do I contact the Accreditation Department? 7 9 Ready reckoner Are you ready to apply? 7 10 Can I use ACCA s syllabus and examinations within my programme? 8 APPENDIX Application for exemption accreditation: assessment matrix 9 Accreditation application form 11 2
1 WHAT DOCUMENTATION DO I NEED TO SUBMIT TO HAVE A PROGRAMME ACCREDITED OR REACCREDITED? In order to complete an assessment, the Accreditation Department must receive the following supporting documentation: Detailed programme structure including a full list of options and core papers Copy of programme regulations Syllabus details for all modules relevant to the Fundamentals level of the ACCA Qualification One copy of the most recent examination paper for all modules relevant to the Fundamentals level of the ACCA Qualification. If submitting your application using the application form and assessment matrix please submit these along with the above documentation, however, before submitting an application to the Accreditation Department please ensure you have read all sections within this quick guide. 2 how can i apply for exemption accreditation? You can apply for exemption accreditation in two ways: Online accreditation system To use the online accreditation system your institution must be recognised by the appropriate Ministry of Education. In addition to being recognised, ACCA must have a contact name in order to create a username and password. To check if ACCA recognises your institution, please contact the Accreditation Department. Both the application form and assessment matrix should be sent by email to the Accreditation Department. Applications should not be submitted by fax or post. Any applications received by fax and post will be returned to the local national office representative for your region (or directly to you if based in the UK) who will contact you regarding your application. Exemption accreditation application form and assessment matrix. A copy of the exemption accreditation application form and assessment matrix has been included in this quick guide. accreditation quick guide 3
3 what is the process to accredit a programme for exemptions? Accreditation Department / National Office / Regional Head Determination of awarding institution and qualification upon request from institution and/or national office Institution Complete online application or application form and assessment matrix Institution Submit application with supporting documentation Decline if necessary and send back to national office Accreditation Department ACCA determine if all necessary documentation has been received within five working days Accreditation Department Conduct full assessment inc. comparison of syllabus and most recent examination papers Accreditation Department Look for approximately 80% comparable syllabus coverage and comparable examination methods Accreditation Department Update exemption enquiry database with outcome Accreditation Department / National Office / Regional Head Communicate outcome to institution and national office 4
4 what does acca look for in the assessment for exemption accreditation? Key facts Syllabus coverage In order to conduct an assessment for exemption accreditation, the Accreditation Department must review a copy of the syllabus for all modules that contain relevance to the ACCA Qualification. The minimum recommended level of comparable syllabus for an individual module or a group of modules being considered towards exemption from a particular ACCA paper is 80%. Examinations In addition to the syllabus, examination papers must be submitted for the modules that contain relevance to the ACCA Qualification. The assessments for any individual module or group of modules being considered towards exemption from a particular ACCA paper will be reviewed to ensure that: the balance of practice and theory is appropriate to the ACCA paper being considered the style and standard of examination questions and any other relevant assessment method is comparable to the ACCA paper being considered significant areas of the syllabus and all core ACCA examination topic areas are covered the structure of the examination paper and any other relevant assessment method does not allow core ACCA examination topic areas to be avoided the mark allocation for individual examination questions is comparable to the ACCA paper being considered Exemption from individual ACCA papers will normally only be considered on the basis of modules which are assessed by means of examination. Examinations which are acceptable for accreditation purposes are those which fulfil the following criteria: closed-book, unless taken in the final year of a Bachelor degree, or as part of a Postgraduate level qualification final module examinations. In order for exemption from a particular ACCA paper to be considered, the examinations for an individual module or group of modules must meet the following requirements: Examination duration The number of hours examination coverage must be at least equivalent to the ACCA paper being considered (two hours for papers within the Knowledge module and three hours for papers within the Skills module) with no individual examination being less than 1.5 hours in length. This can be for one module or a combination of modules. Contribution to total module marks Acceptable examinations must contribute at least 50% of the total module marks available for each module being considered towards exemption from a particular ACCA examination. Style and standard The style and standard of questions in each examination must be comparable to the ACCA paper being considered. For consideration of exemption from any ACCA paper at the Skills level, we specify that no more than 20% of the total examination marks available for an individual module or group of modules should result from MCQs within the examinations. Where the examination elements for an individual module or group of modules being considered towards exemption from a particular ACCA paper do not meet these requirements, other forms of assessment such as essays, reports, presentations, case-studies, class tests, oral examinations, etc. will be considered at the discretion of the Accreditation Department. Assessments undertaken as group work cannot be considered for exemption purposes. Programme structure Along with the syllabus details and examination papers, the programme structure and regulations must be submitted. By reviewing the programme structure members of the Accreditation Department will aim to assess core modules and will only assess optional modules where exemption cannot be awarded on core modules. The programme regulations typically include information on admission requirements etc. For a full list of all aspects of exemption accreditation please refer to the ACCA Handbook available here: www.accaglobal.com/en/learning-provider/learningprovidersexemptions.html accreditation quick guide 5
5 WHAT HAPPENS IF I DON T SEND IN THE FULL SELECTION OF DOCUMENTATION REQUIRED FOR EXEMPTION ASSESSMENT? If a full and considered application for exemption accreditation hasn t been made to the Accreditation Department then the application will be returned to the applicable national office representative (or directly to you if based in the UK) with full advice as to what is missing in order to progress your application. In this instance your local office representative will contact you regarding your application. Please note that the Accreditation Department will not repeatedly request documentation to complete your application. This is to ensure that time is spent assessing the applications that are ready to be assessed with full documentation received. Reasons for not progressing with an application include: Missing documentation (eg syllabus, examinations, regulations or course structure). To prevent your application being returned to you please read section 1 of this quick guide. Recognition of institution and qualification. To prevent your application being returned please contact the Accreditation Department to ensure that the institution is recognised and to find out how many exemptions can be considered from the outset. Applications made by post or fax will not be accepted and will be returned by post to your local national office representative or directly to you if based in the UK. Important timeframes The Accreditation Department will continue to conduct the annual accreditation exercise for those institutions with recently accredited programmes, however, it is crucial that changes to existing programmes are communicated to the accreditation team to allow any necessary assessments to take place before a student is likely to register with ACCA. 6 how long does it take for acca to determine if an application is complete? Activity Assessment on the level of documentation received Service level agreements The Accreditation Department will aim to provide you with an indication as to whether all necessary documentation has been received within five working days of receipt. If this turnaround is not possible a member of the Accreditation Department will provide an estimated date of completion upon receipt of the full application. 7 how long does it take for acca to conduct a full assessment for exemption accreditation? Activity Full assessment Service level agreements The Accreditation Department will aim to provide you with a full outcome within 4 6 weeks of receipt of all necessary documentation. If this turnaround is not possible, a member of the Accreditation Department will provide an estimated date of completion. 6
8 How do i contact the accreditation DEPARTMENT for exemption accreditation matters? Email: accred@accaglobal.com Telephone: +44 (0)141 534 4199 9 can i use acca s syllabus and examinations within my programme? While ACCA looks for a high level of syllabus coverage and comparable assessment methods, we do not permit, under any circumstances, the unauthorised copying, reproduction or translation of ACCA s qualifications. ACCA s entire suite of qualifications remains the intellectual property of ACCA and should never be held out as the intellectual property of another party. ACCA s full policy on copyright infringement can be located here: http://www.accaglobal.com/en/student/qualification-resources/ acca-qualification.html ACCA EXAMINATIONS ACCA expects all examination papers submitted for exemption assessment to be unique to the institution applying for exemption accreditation. Upon receipt of your application ACCA will use specialist detection software to ascertain if your examinations are in fact unique. If plagiarism has been detected ACCA will be unable to proceed with an assessment of your programme until you have removed the plagiarised questions. ACCA has made, and continues to make, significant investment to develop globally recognised and relevant qualifications. In order to protect the integrity and quality of the whole range of qualifications, all aspects of ACCA s qualifications* are protected by copyright. ACCA does not permit, under any circumstances, the unauthorised copying, reproduction or translation of ACCA s qualifications. ACCA s entire suite of qualifications remains the intellectual property of ACCA and should never be held out as the intellectual property of another party. Any attempt to copy, replicate or translate any aspect of ACCA s qualifications is an infringement of ACCA s intellectual property rights and, as such, provides grounds for ACCA to pursue a claim for copyright infringement. ACCA will pursue copyright infringement claims in the event that any of the circumstances outlined below occur: Copying, reproduction or translation of the content of any part of the ACCA s qualifications i) in full ii) where it is found that the substantive part of a text is a copy, reproduction or translation of any part of ACCA s qualifications Copying, reproduction or translation of the style and/or design of any part of ACCA s qualifications. ACCA expects all stakeholders and interested parties to respect the intellectual property rights subsisting in its qualifications. * ACCA s qualifications include the syllabus and examinations for the ACCA Qualification, the Foundations in Accountancy suite of qualifications, the Diploma in International Financial Reporting (DipIFR), the Certificate in International Financial Reporting (CertIFR), the Certificate in International Auditing (CertIA), the Diploma in Financial Management (DipFM) as well as ACCA s Foundations in Professionalism, the Professional Ethics Module and the objectives outlined in ACCA s Practical Experience Requirement. accreditation quick guide 7
10 ready reckoner are you ready to apply? Are you ready? Have you contacted ACCA to have your institution and contact details added in order for you to use the online accreditation system? Have you collated a course structure, programme regulations, syllabus details and examination papers? Are you familiar with ACCA s requirements on comparable syllabus and examinations? Are you familiar with ACCA s approach to incomplete applications and turnaround times? Do you know how to contact the Accreditation Department? ALTERNATIVELY Have you completed the application form and assessment matrix? Have you collated a course structure, programme regulations, syllabus details and examination papers? Are you familiar with ACCA s requirements on comparable syllabus and examinations? Are you familiar with ACCA s approach to incomplete applications and turnaround times? Do you know how to contact the Accreditation Department? 8
APPENDIX APPLICATION FOR EXEMPTION ACCREDITATION: ASSESSMENT matrix Higher education institution / professional body name Programme submitted for assessment Programme learning hours Any exit points before degree graduation? Course structure Assessment 1: Final assessment Assessment 2: Midterm/coursework Additional assessment % of module marks Examination duration Open/closed book % of module marks Examination duration Open/closed book % of module marks Examination duration Year 1 Year 2 Open/closed book accreditation quick guide 9
EXPLANATORY NOTES Course structure Assessment 1: Final assessment Assessment 2: Midterm/coursework Additional assessment Open/closed book Examination duration % of module marks Open/closed book Examination duration % of module marks Open/closed book Examination duration % of module marks Year 3 Programme learning hours Learning hours describes the length of learning time estimated on average to achieve specified learning outcomes. The minimum recommended number of learning hours is 350 per ACCA paper. This can be for one module, or for a combination of modules. Any exit points before degree graduation? It is useful to know if additional awards can be achieved part way through the programme such as a certificate and/or diploma. % of module marks Acceptable examinations must contribute at least 50% of the total module marks available for each module being considered towards exemption from a particular examination. Examination duration The number of hours examination coverage must be at least equivalent to the ACCA paper being considered (two hours for papers within Knowledge module and three hours for papers within Skills module) with no individual examination being less than 1.5 hours in length. This can be for one module or a combination of modules. Open/closed book Examinations which are acceptable for accreditation purposes are those which fulfil the following criteria: Closed-book, unless taken in the final year of a Bachelor degree, or as part of a Postgraduate level qualification. 10
ACCA accreditation application form accounting and business programmes The purpose of this application form is to provide the basic information necessary for an assessment to be undertaken by ACCA s Accreditation Department and to give an indication of the level of exemption a programme s graduates may be entitled to. ACCA will use the information provided on this form together with the required supporting documents to determine the level of exemption which can be awarded. This application form should be used in conjunction with ACCA s accreditation handbook. 1 INSTITUTION DETAILS Name of institution Address Tel Fax Email Website Recognition status of institution Exemption will normally only be considered on the basis of qualifications obtained from public institutions recognised by the Ministry of Education of that country. Exemption can be considered for qualifications obtained from private sector institutions providing: i the institution has been accredited by the Ministry of Education of that country to award the level of qualification being reviewed by ACCA. OR ii the programme(s) have been validated by or franchised from a recognised institution or examining board. 2 PROGRAMME INFORMATION Title of programme Programme leader(s) Date of first graduates Mode of study (taught course, distance learning etc) Will the programme(s) be delivered at multiple locations? Yes No If Yes, please list all centres permitted to run your programme(s) Notes: Should this programme be offered at multiple locations please submit a copy of the articulation agreement and quality assurance procedures that cover the agreement between the awarding institution and the applicable centres.
Period of programme validation Date of next validation (if known) Institution/programme pass marks 3 exemption sought Please tick all ACCA papers for which exemption is sought, and provide details of the corresponding module(s) within your programme. Full syllabus details and study guides for all ACCA papers are available at www.accaglobal.com ACCA paper Knowledge module Corresponding module title(s) and code(s) F1 F2 F3 Skills module F4 F5 F6 12
ACCA paper Skills module Corresponding module title(s) and code(s) F7 F8 F9 4 the acca qualification Fundamentals (nine papers in total) Knowledge F1 Accountant in Business (AB) F2 Management Accounting (MA) F3 Financial Accounting (FA) Skills F4 Corporate and Business Law (CL) F5 Performance Management (PM) F6 Taxation (TX) F7 Financial Reporting (FR) F8 Audit and Assurance (AA) F9 Financial Management (FM) Professional (five papers in total) Essentials P1 Professional Accountant (PA) P2 Corporate Reporting (CR) P3 Business Analysis (BA) Options (any two) P4 Advanced Financial Management (AFM) P5 Advanced Performance Management (APM) P6 Advanced Taxation (ATX) P7 Advanced Audit and Assurance (AAA) Notes: The number of exemptions available will depend on the level of the programme submitted for exemption accreditation. accreditation quick guide 13
5 ADDITIONAL SUPPORTING INFORMATION Please give details below or continue on an additional sheet if necessary. 14
6 declaration This declaration must be signed and included with your application. We declare that the information provided in this application form is, to the best of our knowledge, correct and we hereby apply for ACCA exemption accreditation on the basis of the stated educational programme(s). We understand that it is our responsibility to ensure that ACCA is kept informed of any changes to the structure or content of this programme, and to the contact details supplied previously and in this form. We understand that ACCA reserves the right to request additional information relating to matters included in this submission, and that ACCA s Accreditation Department is solely responsible for all decisions regarding the award of accreditation and exemption. We understand that failure to submit all necessary documentation may result in a delay. We can confirm the materials and assessments submitted as part of this application have been created by the university, or the university owns all intellectual property. Signature Name Position On behalf of (institution name) Date 7 CHECKLIST Please ensure that the following supporting documentation has been included with your application: Full programme structure showing core and optional subjects Academic/programme regulations Syllabus details/module descriptions for all modules listed in section 3 Recent examination papers for all modules listed in section 3 (one diet only) Official confirmation of institution s recognition status (private institutions only see section 1) Assessment matrix Articulation agreement/quality assurance procedures. Notes: Any documentation which is not in English must be officially translated before submission. Where a new programme has been devised and examination papers have not yet been finalised, ACCA will accept pilot examinations papers for initial assessment purposes. 8 SUBMITTING THE APPLICATION This application form together with the supporting documentation outlined above should be sent to accred@accaglobal.com Documentation may also be submitted through any of ACCA s international offices (full details available at www.accaglobal.com). Information submitted through the international offices will be forwarded to the Accreditation Department in Glasgow for assessment. Alternatively, you can make an accreditation application online at www.accaglobal.com This innovative service from ACCA is fast and efficient with less or no paperwork, direct contact with accreditation staff and dedicated technical support. The online accreditation service allows you to: make new accreditation applications and track the progress of your applications upload supporting documentation direct from your PC change your institution/programme contact details access a host of information for learning providers including policies, latest news and useful resources. If you have not received notification of your user ID and password, you can contact ACCA by emailing the Accreditation Department at accred@accaglobal.com accreditation quick guide 15
16 The information contained in this publication is provided for general purposes only. While every effort has been made to ensure that the information is accurate and up to date at the time of going to press, ACCA accepts no responsibility for any loss which may arise from information contained in this publication. No part of this publication may be reproduced, in any format, without prior written permission of ACCA. ACCA July 2013. ACCA 2 Central Quay 89 Hydepark Street Glasgow G3 8BW United Kingdom +44 (0)141 582 2000 www.accaglobal.com