STUDENT H A N D B O O K JANUARY 2015

STUDENT H A N D B O O K JANUARY 2015 KAPLAN LEARNING INSTITUTE PTE LTD 1 Selegie Road, #06-01 PoMo, Singapore 188306 Tel: 6733 1877 Website: www.kaplan.com.sg

S T U D E N T H A N D B O O K

Printed in December 2014 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Kaplan Learning Institute. Kaplan Learning Institute

TABLE OF CONTENTS 1 MESSAGE BY VICE PRESIDENT... 1 Page ABOUT KAPLAN 2. WELCOME TO KAPLAN LEARNING INSTITUTE... 2 3. ABOUT KAPLAN FINANCIAL... 2 4. ACCREDITATIONS... 2 VISION, MISSION, CORE VALUES AND CULTURE 5. VISION... 3 6. MISSION... 3 7. CORE VALUES AND CULTURE... 3 ACCA & FIA 8. ENTRY REQUIREMENTS... 4 9. INITIAL REGISTRATION / ANNUAL SUBSCRIPTION FEES... 5 10. MEMBERSHIP SUBMISSION PROCEDURES... 5 11. EXAMINATION / COURSE STRUCTURE... 5 12. VARIANT PAPERS IN LAW & TAXATION... 7 13. EXEMPTION... 7 14. WRITTEN BASED EXAMINATION... 7 15. EXAM ATTENDANCE DOCKET... 8 16. EXAM RESULTS... 8 17. EXAMINATION TIME TABLE (WRITTEN BASED)... 9 18. COMPUTER-BASED EXAMINATIONS (CBE)... 9 19. COURSE MATERIALS... 10 20. PURCHASE OF COURSE MATERIALS... 10 21. LECTURE NOTES... 11 22. HOMEWORK ASSIGNMENTS... 11 23. MOCK EXAMINATIONS... 11 Kaplan Learning Institute i

TABLE OF CONTENTS Page 24. LESSONS MISSED... 11 25. ELEARNING PORTAL WEB PAGE... 11 26. ACCA UK CONNECT & CONTACT INFORMATION... 12 27. ACCA SINGAPORE OFFICE CONTACT INFORMATION... 12 28. NTUC (UTAP-WTS) CONTACT INFORMATION... 12 29. NTUC LEARNING HUB (CBE) CONTACT INFORMATION... 12 30. SDF CONTACT INFORMATION... 12 CHARTERED FINANCIAL ANALYST (CFA) 31. ENTRY REQUIREMENTS... 13 32. PROGRAM ENROLMENT / EXAM BOOKING... 13 33. PROCESSING PERIOD... 13 34. EXAMINATIONS... 14 35. POLICY CHANGES... 14 36. STUDY OPTIONS... 14 37. COURSE MATERIALS... 14 38. ELEARNING PORTAL WEB PAGE... 14 39. CALCULATOR... 15 40. CFA INSTITUTE CONTACT INFORMATION... 15 CPA AUSTRALIA 41. ENTRY REQUIREMENTS... 16 42. PROGRAM ENROLMENT / EXAMINATION REGISTRATION... 16 43. EXAMINATIONS... 16 44. STUDY OPTIONS... 17 45. CPA AUSTRALIA CONTACT INFORMATION... 17 OXFORD BROOKES DEGREE PROGRAMME (OBU) 46. ADMISSION & ELIGIBILITY... 18 ii Kaplan Learning Institute

TABLE OF CONTENTS Page 47. EXEMPTIONS... 18 48. RESEARCH & ANALYSIS PROJECT (RAP)... 19 49. DETERMINATION OF CLASS OF DEGREE... 19 50. SUBMISSION PROCEDURE... 19 51. OXFORD BROOKES UNIVERSITY CONTACT INFORMATION... 20 FOUNDATION PROGRAMME FOR SINGAPORE QP (SINGAPORE QP) 52. ENTRY REQUIRMENTS INTO SINGAPORE QP......21 53. SINGAPORE ACCOUNTANCY COMMISSION (SAC) CONTACT INFORMATION......22 54. FOUNDATION PROGRAMME... 22 55. EXEMPTION PROCESS... 24 56. PROGRAMMES FOR SINGAPORE QP OFFERED BY KAPLAN... 25 57. FULL TUITION PROGRAMME ASSIGNMENT SUBMISSION... 25 58. EXAM FORMAT... 26 59. EXAM MATTERS GENERAL... 26 60. EXAM RULES AND REGULATIONS BEFORE EXAM COMMENCEMENT... 27 61. EXAM RULES AND REGULATIONS DURING THE EXAMINATION... 27 62. PLAGIARISM AND EXAMINATION MISCONDUCT... 28 63. GRADING SYSTEM AND STANDARDS... 30 64. RE-EXAMINATION POLICY... 30 65. APPEAL PROCESS... 31 66. DEFERMENT POLICY... 32 67. AWARD OF CERTIFICATE... 32 68. CERTIFICATE REPRINT... 32 69. ATTENDANCE... 33 70. PROGRAMME COMPLETION REQUIREMENTS... 33 71. LESSONS MISSED.. 33 Kaplan Learning Institute iii

TABLE OF CONTENTS Page 72. LECTURE NOTES 33 73. ELEARNING PORTAL WEB PAGE.. 33 ADMINISTRATIVE MATTERS 74. OPERATING HOURS... 34 75. ENROLMENT AND PAYMENT MODE... 34 76. KAPLAN STUDENT ACCESS CARD (SAC)... 34 77. KAPLAN MATERIAL COLLECTION CARD... 34 78. UPDATE OF STUDENT S PARTICULARS... 34 79. INTERNATIONAL STUDENT PASS HOLDERS... 35 80. CONFIDENTIALITY POLICY... 36 81. COURSE EVALUATION... 36 82. ACADEMIC FREEDOM AND STUDENT RESPONSIBILITY... 37 83. ATTENDANCE TAKING AND MONITORING... 38 84. LEAVE OF ABSENCE... 39 85. PROGRESS REPORT... 40 TRANSFER / WITHDRAWAL & REFUND POLICY 86. REFUND PROCESS... 41 87. REFUND POLICY... 41 88. COOLING-OFF PERIOD... 42 89. CREDIT NOTE REFUND... 43 90. WITHDRAWAL & REFUND PROCEDURE... 43 91. TRANSFER / WITHDRAWAL POLICY... 44 92. TRANSFER POLICY... 44 93. TRANSFER OF CLASS... 44 94. WITHDRAWAL POLICY... 44 iv Kaplan Learning Institute

TABLE OF CONTENTS Page EDUTRUST CERTIFICATION 95. COUNCIL FOR PRIVATE EDUCATION (CPE)... 45 96. CPE STUDENT SERVICES CENTRE... 45 97. STUDENT CONTRACT... 46 98. FEE PROTECTION SCHEME (FPS)... 46 99. MEDICAL INSURANCE... 47 STUDENTS SUPPORT AND SERVICES 100. ORIENTATION PROGRAMME... 48 101. INDUCTION SESSION... 48 102. REFERENCE LIBRARY... 48 103. CLASSROOMS... 49 104. STUDY ROOMS AND STUDENTS LOUNGE... 49 105. MATERIAL ROOM... 50 106. SCHOOL NOTICE BORAD... 50 107. PARKING FACILITIES... 51 108. WATER DISPENSERS... 51 109. KAPLAN WEBSITE... 51 110. WIRELESS INTERNET CONNECTION... 51 111. DISCOUNT & FUNDING SCHEME... 51 112. SCHOLARSHIP... 52 113. ACCS INTERNSHIP PROGRAMME (AIP)... 52 114. COUNSELLING SERVICES... 53 115. STUDENT ACTIVITIES... 53 116. GRADUATE SERVICES... 53 117. ALUMNI RELATIONS... 53 118. CAREER SERVICES... 54 Kaplan Learning Institute v

TABLE OF CONTENTS 119. PUBLIC CRISIS HELPLINES... 54 Page DISCIPLINARY MATTERS 120. STUDENT CODE OF CONDUCT... 56 121. ELECTRONIC COMMUNICATIONS POLICY... 57 122. DISCIPLINARY RULES AND REGULATIONS... 58 123. ICA REGULATIONS... 59 124. CONDUCT OUTSIDE THE SCHOOL... 59 DISPUTE AND GRIEVANCE RESOLUTION PROCESS 125. DISPUTE AND GRIEVANCE RESOLUTION PROCESS... 60 COPYRIGHT ACT 126. COPYRIGHT ACT IMPORTANT INFORMATION... 62 APPENDICES APPENDIX 1 : COURSE WITHDRAWAL AND REFUND FORM APPENDIX 2 : COURSE TRANSFER FORM APPENDIX 3 : STUDENT LEAVE APPLICATION FORM APPENDIX 4 : STUDENT FEEDBACK FORM APPENDIX 5 : UPDATE OF ADDRESS FORM APPENDIX 6 : CANCELLATION OF STUDENT S PASS FORM vi Kaplan Learning Institute

MESSAGE BY VICE PRESIDENT 1. MESSAGE BY VICE PRESIDENT Welcome to Kaplan Learning Institute (KLI). This handbook has been specially prepared by our Program Management Team as a source of reference on KLI key policies and procedures as well as the organisation and support that is available. We recommend that you read this handbook before embarking on your program with us. Any necessary changes will be brought to your attention by our Program Management Team. Each year, KLI inspires thousands of students to join us for their quest for professional qualifications. These students are met by a team of knowledgeable, confident, caring, responsible and efficient staff who forms the backbone of our Program Management Team. Throughout your stay with us, we welcome your sincere feedback to help us improve ourselves. You will also observe that in our quest to be the leading education provider, we are constantly upgrading and improving our services and facilities to ensure our students have the most conducive studying environment. We are confident that our students will receive a well rounded education with a strong support network from our Program Management Team, excellent campus infrastructure as well as a dedicated team of Lecturers. We are very excited for you to join us as we build your success story together. I wish you great success and enjoy your studies with Kaplan Learning Institute. Rhys Johnson Vice President Teaching, Learning & Student Support Kaplan Singapore Kaplan Learning Institute 1

ABOUT KAPLAN 2. WELCOME TO KAPLAN LEARNING INSTITUTE Kaplan Learning Institute 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 the largest subsidiary of Graham Holdings Company, a diversified education and media company whose principal operations include educational services, television broadcasting, cable television systems, and online, print and local TV news. 3. ABOUT KAPLAN FINANCIAL Kaplan Financial, a department of Kaplan Learning Institute (KLI), prepares over 30,000 students a year for professional accountancy exams through a total of 28 training centres around the UK and Asia; and all centres have been awarded gold and platinum accreditation under the Approved Learning Partner - Student Tuition in recognition of the quality of tuition provision for ACCA students. Kaplan Financial is widely recognised as providing quality professional financial/accounting courses based on the full understanding of students' needs. Our dedicated and highly skilled lecturers have a track record of ensuring outstanding pass rates. We constantly update our course materials to reflect the latest changes in the syllabus, legislation and other professional announcements. Students come to Kaplan because they know they will get the highest level of commitment and personalised service both in and out of the classrooms. In 2009, Kaplan Financial has put in place some mandatory requirements which include Fee Protection Scheme (FPS) and Medical Insurance Coverage under the EduTrust Certification Scheme regulated by the Council of Private Education, by way of insurance coverage for all full-time and part-time students. Through FPS, students can rest assured that their financial interests will be fully safe-guarded by a team of fair and impartial third party insurers. 4. ACCREDITATIONS Kaplan Learning Institute is registered as a Private Education Institution with the Council for Private Education (CPE) under the Enhanced Registration Framework. We have been awarded the 4-Year EduTrust Certification in July 2011, having met the EduTrust certification requirements. We have been awarded Platinum status for ACCA s Approved Learning Partner. The Platinum status is only awarded to institutions that have achieved ACCA s defined standards of learning facilities, outstanding student support and pass rates that consistently meet or exceed the ACCA global pass rate. We have been voted #1 in JobsCentral Learning Survey in the Category of Preferred Private Education Institution to pursue Professional Certification, Short Term Courses and Workshops. We are also the Top 3 best Private School in AsiaOne People s Choice Awards. 2 Kaplan Learning Institute

VISION, MISSION, CORE VALUES AND CULTURE 5. VISION To be the private education institution of choice. 6. MISSION Kaplan Singapore helps individuals achieve their educational and career goals. Kaplan Singapore builds futures, one success story at a time. 7. CORE VALUES AND CULTURE Our core values define our company culture and provide the framework for what Kaplan Singapore delivers to our customers and employees each day. Integrity Kaplan Singapore places being ethical above all else because doing things right is the only path to long-term growth. Our ethics and integrity must be irreproachable. Knowledge Kaplan Singapore always strives to learn more and to use that knowledge for the benefit of our students, colleagues, employees and community. Support Kaplan Singapore provides a supportive environment for our students, employees and community. Everything we do is designed to support our students success. Opportunity Kaplan Singapore will continually look for new and better ways to create opportunities for our students, employees and communities. This is fundamental to our mission: We build futures one success story at a time. Results Kaplan Singapore succeeds when our students succeed. We gauge our success by how well our students meet their measurable goals. Kaplan Learning Institute 3

ACCA & FIA The Association of Chartered Certified Accountants (ACCA), Certified Accounting Technician (CAT) and Foundations In Accountancy (FIA) Qualifications develop accounting knowledge and skills as well as professional values. 8. ENTRY REQUIREMENTS ACCA a) Minimum 18 years old b) 2 GCE 'A' Levels and 3 GCE 'O' Levels in including English and Mathematics c) 3 LCCI Higher Level passes (individual passes or diploma) and 2 LCCI Intermediate Level passes in Book-keeping and English for Business with 2 GCE O Level credits in English and Mathematics. All five subjects must be distinct (different) subjects. d) Polytechnic Diplomas or recognized University Degrees in Singapore e) ACCA Certified Accounting Technician (CAT) qualification f) FIA Diploma In Accounting & Business g) ITE Higher NITEC Certificate in Business Studies Accounting l) All other local qualifications not listed above and overseas qualifications may be assessed under PER (with or without exemptions). Students are advised to check with ACCA UK before embarking on courses prior to confirmation of membership. FIA Introductory / Intermediate Certificate a) Minimum 16 years old b) You should have IELTS 4.5 or pass in English language at GCE N levels or its equivalent. There is no requirement to complete the Introductory Certificate in Financial and Management Accounting or the Intermediate Certificate in Financial and Management Accounting prior to completing the Diploma in Accounting and Business, although you are strongly recommended to do so. Diploma in Accounting and Business a) Minimum 16 year old b) You should preferably have GCE O levels or equivalent and possess IELTS 5.5 or a pass in GCE O levels English or its equivalent. c) Mature Student Entry over 21 years old with minimum of 1 year working experience d) Completion of Intermediate Certificate in Financial and Management Accounting will be accepted as fulfilling minimum entry requirement. e) When students have completed FAB, FMA and FFA, they will claim exemption from the F1, F2 and F3 of the ACCA Qualification and will start at the Skills module exams. For a more comprehensive list of entry requirements and detailed syllabus, please visit the ACCA web site at http://www.accaglobal.com/en/qualifications/.html 4 Kaplan Learning Institute

ACCA & FIA 9. INITIAL REGISTRATION / ANNUAL SUBSCRIPTION FEES All ACCA and FIA students must register themselves as ACCA student members online via www.accaglobal.com/applynow to be eligible to sit for the ACCA/FIA examinations. No paper form registration will be accepted. ACCA FIA Registration fee 79 79 Annual Subscription fee (Due every 1 st January) 83 83 Re-Registration and Penalty Fees 79 + any outstanding fees owed 79 + any outstanding fees owed ACCA reserves the right to amend the above fees without prior notice. Students have to pay annual subscription fees to ACCA, which are due in January of each year. 10. MEMBERSHIP SUBMISSION PROCEDURES All applications for ACCA memberships must be made online. It will take about 10 minutes to complete the online application. Students will have to upload all supporting documents online and also pay online with debit/credit card. The closing dates for membership registration are based on the early, standard and late exam entry dates as follows: June Exams 8 March Early Exam Entry 9 March - 8 April Standard Exam Entry 9 April - 8 May Late Exam Entry December Exams 8 September Early Exam Entry 9 September 8 October Standard Exam Entry 9 October 8 November Late Exam Entry Students are encouraged to register 3 weeks prior the deadline set by ACCA. ACCA will not be liable for any late entries received after the stipulated deadline set. ACCA will take about 15 working days to process applications. You will receive a unique ACCA Number to have access to MyACCA where you will register for your exams online. There will be no refund should you withdraw your student registration application after submission. Please note that ACCA Membership Registration is solely the responsibility of the student. 11. EXAMINATION / COURSE STRUCTURE ACCA Students are expected to study each module - Knowledge, Skills, Essential and Options - in order. Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order. Students may vary the order they attempt exams within each module but they may not vary the order of the modules. It is recommended that papers within a module are taken in order. Kaplan Learning Institute 5

ACCA & FIA FUNDAMENTAL (9 papers in total) Knowledge Module Paper F1 - Accountant in Business Paper F2 - Management Accounting Paper F3 - Financial Accounting Skills Module Paper F4 Paper F5 Paper F6 Paper F7 Paper F8 Paper F9 - Corporate and Business Law - Performance Management - Taxation - Financial Reporting - Audit and Assurance - Financial Management PROFESSIONAL (5 papers in total) Essentials Module Paper P1 - Governance, Risk and Ethics Paper P2 - Corporate Reporting Paper P3 - Business Analysis Options Module (2 out of 4) Paper P4 - Advanced Financial Management Paper P5 - Advanced Performance Management Paper P6 - Advanced Taxation Paper P7 - Advanced Audit & Assurance Singapore Variant Under the ACCA syllabus, a student can attempt a minimum of 1 paper or up to a maximum of 4 papers at each examination sitting. FIA FIA is a new entry-level which consists of a suite of awards, including Certificates, Diploma and a revised CAT Qualification. INTRODUCTORY CERTIFICATE FA1 - Recording Financial Transactions MA1 - Management Information INTERMEDIATE CERTIFICATE FA2 - Maintaining Financial Records MA2 - Managing Costs & Finance DIPLOMA IN ACCOUNTING & BUSINESS FAB - Accountant in Business FMA - Management Accounting FFA - Financial Accounting Singapore variant There is no requirement to complete the Introductory Certificate or the Intermediate Certificate in Financial and Management Accounting prior to completing the Diploma in Accounting and Business, although you are strongly recommended to do so. 6 Kaplan Learning Institute

ACCA & FIA FOUNDATIONS IN PROFESSIONALISM The Professionalism and Ethics Online Module is called Foundations in Professionalism. This is an online, interactive module and it is compulsory for students to complete the Foundations in Professionalism in order to achieve any of the awards in FIA. You can complete Foundations in Professionalism before or after completing the exam component of the qualification you are aiming to achieve and you only need to successfully complete the module once, even if you decide to complete one or more of the FIA qualifications. 12. VARIANT PAPERS IN LAW & TAXATION Singapore citizens and Singapore permanent residents are advised to opt for the Singapore variant papers in Tax and Law as they will be more relevant to them upon graduation. Non Singaporeans residing in Singapore can opt for the UK variant if they intend to work outside Singapore after graduation. However, please note that the institutions in Singapore do not offer courses for the UK variant papers. 13. EXEMPTION Applicants registering as students for the first time and wish to apply for exemptions must include certificates and detailed transcripts of all relevant papers taken at other examinations. For a comprehensive list of exemptions granted for ACCA and FIA qualification, please visit the ACCA website at http://www.accaglobal.com/en/qualifications/applynow/exemptions.html Please note that the exemption guidelines on the ACCA website serve as a reference only. The final decision still rests on the discretion of ACCA. You will need to pay an exemption fee for each paper awarded. Exemptions fees are charged at the early exam entry fee. Please note that there will be no exemption given for ACCA Professional Level. 14. WRITTEN BASED EXAMINATION Written based examinations are normally held during the first and second week of June and December every year. All registered ACCA & FIA students must register their exam online. No exam entry forms will be issued. The closing dates for early, standard and late exam entry are as follows: June Exams 8 March Early Exam Entry 9 March - 8 April Standard Exam Entry 9 April - 8 May Late Exam Entry December Exams 8 September Early Exam Entry 9 September 8 October Standard Exam Entry 9 October 8 November Late Exam Entry Students are encouraged to register 3 weeks prior the deadline set by ACCA. ACCA will not be liable for any late entries received after the stipulated deadline set. Please note that the submission of examination entry online to ACCA is solely the responsibility of the student. Kaplan Learning Institute 7

ACCA & FIA All ACCA/FIA written examination fees are payable online by debit or credit card as follows: ACCA Exam Exam Entry Date June 2015 Level Period ( Per Exam) Knowledge F1, F2 and F3 Skills F4, F5, F6, F7, F8 and F9 Professional P1, P2 and P3 & any 2 from P4, P5, P6 and P7 Early 8 March 71 Standard 9 March - 8 April 76 Late 9 April - 8 May 231 Early 8 March 90 Standard 9 March - 8 April 96 Late 9 April - 8 May 252 Early 8 March 104 Standard 9 March - 8 April 112 Late 9 April - 8 May 268 FIA Exam Exam Entry Date June 2015 Level Period ( Per Exam) Introductory FA1 and MA1 Intermediate FA2 and MA2 Diploma FAB, FMA and FFA Early 8 March 50 Standard 9 March - 8 April 53 Late 9 April - 8 May 210 Early 8 March 50 Standard 9 March - 8 April 53 Late 9 April - 8 May 210 Early 8 March 71 Standard 9 March - 8 April 76 Late 9 April - 8 May 231 Please note that the submission of examination entry online to ACCA is solely the responsibility of the student. 15. EXAM ATTENDANCE DOCKET An examination attendance docket will be made available to all students who have entered to attempt ACCA examinations and will be available to download from myacca around two weeks after standard entry closes. You must print and bring your exam attendance docket to the examination centre for each exam being attempted as it will ensure your entry to the exam. The docket will be collected by the supervisor during the exam to record your attendance. If you have any other exams during the session, the docket will be returned to you. If it is your last exam of the session, the docket will be retained for ACCA records. 16. EXAM RESULTS No paper exam results will be issued. The exam results will be made available online via your exam status report. You will have to log into your myacca account to view your results. You may also opt in to receive your results by email & SMS. Simply log on to myacca and update your preference and contact details within 'ACCOUNT ADMINISTRATION'. 8 Kaplan Learning Institute

ACCA & FIA 17. EXAMINATION TIME TABLE (WRITTEN BASED) JUNE 2015 Monday, 1 June 2015 Friday, 5 June 2015 F5 Performance Management F1 Corporate and Business Law P7 Advanced Audit and Assurance F9 Financial Management FTX Foundation in Tax P6 Advanced Taxation FAB Accountant in Business Tuesday, 2 June 2015 Monday, 8 June 2015 F6 Taxation F4 Corporate and Business Law P4 Advanced Financial Management P3 Business Analysis MA2 Managing Costs and Finance FAU Foundations in Audit FFM Foundations in Financial Management Wednesday, 3 June 2015 Tuesday, 9 June 2015 F7 Financial Reporting F3 Financial Accounting FA2 Maintaining Financial Records P2 Corporate Reporting FFA Financial Accounting Thursday, 4 June 2015 Wednesday, 10 June 2015 F8 Audit and Assurance F2 Management Accounting P5 Advanced Performance Management P1 Governance, Risk & Ethics MA1 Management Information FA1 Recording Financial Transactions FMA Management Accounting 18. COMPUTER-BASED EXAMINATIONS (CBE) Kaplan offers Computer-based examinations (CBE) to our bona-fide Kaplan students for the following FIA & ACCA Modules/Papers: FIA Introductory Certificate in Financial & Management Accounting (FA1 & MA1) FIA Intermediate Certificate in Financial & Management Accounting (FA2 & MA2) FIA Diploma in Accounting and Business (FAB, FMA & FFA) ACCA Knowledge Module (F1, F2 & F3) Each examination is 2 hours in duration and comprises of 50 multiple-choice questions, multiple response matching questions and number entry questions, all worth two marks. Computer-Based Exam Fees payable to Kaplan is as follows: CBE Exam Fees FIA Introductory Certificate (FA1, MA1) S$180 per paper FIA Intermediate Certificate (FA2, MA2) S180 per paper FIA Diploma in Accounting & Business (FAB, FMA, FFA) S$200 per paper ACCA Knowledge Module (F1, F2, F3) S$200 per paper The above mentioned fees are inclusive of GST Kaplan Learning Institute 9

ACCA & FIA 19. COURSE MATERIALS ACCA Upon enrolment, all ACCA students who enrolled with Kaplan on the full term courses in January and July Intakes will be issued with Kaplan Publishing Complete Text and Exam Kit. There is no Study Text for F4SGP & F6SGP papers. For those who enrolled on the one term intensive courses in February and August Intakes will only be issued with Exam Kit for paper enrolled. These students will have the option to purchase the Study Text at 50% discount off the normal Kaplan Retail prices (except for Paper P6). There is no Study Text for F4SGP and F6SGP papers. Students who enrol on ACCA Revision Courses in May and November Intakes will only be issued with a copy of Pocket Note (except for Paper F4, F6 & P6). No rebate will be given if student opts not to receive the Complete Text, Exam Kit and/or Pocket Notes. FIA Upon enrolment, all FIA students who enrolled with Kaplan on the full term courses in January and July Intakes will be issued with Kaplan Publishing Complete Text, Exam Kit & Pocket Notes. Pocket Notes are not applicable for FAB, FMA & FFA. Students who enrolled on the one term intensive courses in February and August Intakes for Diploma In Accounting and Business (FAB, FMA & FFA) will only be issued with Exam Kits for papers enrolled. These students will have the option to purchase the Study Text at 50% discount off the normal Kaplan Retail prices Students who enrol on FAB, FMA & FFA Revision Courses in May and November Intakes will only be issued with a copy of Pocket Note. No rebate will be given if student opts not to receive the Complete Text, Exam Kit and/or Pocket Notes. No collection of Course materials will be entertained after classes have commenced for one month. 20. PURCHASE OF COURSE MATERIALS Students can purchase the following Kaplan Publishing course materials at these prices: Course Material Retail Price Current Student Price ACCA FIA ACCA FIA *Complete/Study Text S$80 S$50 S$70 S$40 Exam Kit S$45 S$35 S$35 S$25 ^Pocket Notes S$30 S$25 S$25 S$20 The abovementioned prices are inclusive of GST *Except for P6 which is retailed at S$75 nett for both public and students. ^There are no pocket notes for local variant papers ACCA F4, F6 & P6. (F4 and F6 Course Materials are not available for Sale) 10 Kaplan Learning Institute

ACCA & FIA Please refer to our staff for further details on the books available for sale. You may purchase any of the above course materials at Kaplan City campus @ PoMo, 1 Selegie Road Level 6 Reception and collect them on the spot (subject to availability). No refund will be issued after payment is made. 21. LECTURE NOTES Lecture notes will be distributed to students on the first day of face-to-face training. Students absent from classes and miss the lecture notes given out in class can collect them from Material Room at Kaplan City campus @ PoMo,1 Selegie Road, Level 6. No collection of lecture notes and study materials will be entertained after classes have commenced for one month. Students requesting for replacement of lecture notes (full set) will be charged an administrative fee of S$50 nett per module. Once payment has been made, notes will be available in one week s time. 22. HOMEWORK ASSIGNMENTS All Homework Assignments for FIA Diploma Level and ACCA Papers will be available online via MyKaplan, except for ACCA F4, F6 & P6 Homework Assignments which will be uploaded on Elearning Portal page with answers provided (please refer to Lecture Sequence for schedule). All Students are encouraged to attempt the homework assignments. 23. MOCK EXAMINATIONS All ACCA and FIA Diploma Level mock examinations will be available online via MyKaplan, except for ACCA F4, F6 & P6 which can be downloaded from the Kaplan website by mid May and November. FIA Introductory and Intermediate Level Mock Exams will be given out in class. 24. LESSONS MISSED There will be no replacement of classes if you missed lessons and students may refer to their Elearning Portal for their class notes. 25. ELEARNING PORTAL WEB PAGE All ACCA & FIA Kaplan students who enrolled for Education and Intensive Classes will receive their Elearning account credentials two weeks after course commencement through email and sms for access to our Elearning Portal Page http://elearning.kaplan.com/kf/login/index.php. Any updates and course articles will be uploaded on this page. Please note that the ACCA/FIA E-learning portal access is valid on per semester basis and all students accounts will expire at the end of their semester (June/December). Kaplan Learning Institute 11

ACCA & FIA 26. ACCA UK CONNECT & CONTACT INFORMATION ACCA UK has introduced a new customer service centre called ACCA Connect. This service enables all students to contact them at a time that is convenient to them. Address : 2 Central Quay, 89 Hydepark Street, Glasgow G3 8BW, United Kingdom Tel : +44 141 582 2000 Fax : +44 141 582 2222 Website : www.accaglobal.com General Enquiries: info@accaglobal.com Student Enquiries: students@accaglobal.com 27. ACCA SINGAPORE OFFICE CONTACT INFORMATION Address: 435 Orchard Road, #15-04/05 Wisma Atria, Singapore 238877 Tel : 6734 8110 JES Hotline : 6579 6194 Fax : 6734 2248 Website: singapore.accaglobal.com E-mail : info@sg.accaglobal.com 28. NTUC (UTAP-WTS) CONTACT INFORMATION Address: #B1-01, NTUC Centre, No.1 Marina Boulevard, Singapore 018989 Tel : 62138008 Fax : 64715898 Website: http://skillsupgrade.ntuc.org.sg E-mail : ubt@e2i.com.sg 29. NTUC LEARNING HUB (CBE) CONTACT INFORMATION Address: NTUC Trade Union House, 73 Bras Basah Road, #02-01, Singapore 189556 Tel : 68378356 / 68378357 Website: http://www.ntuclearninghub.com/ 30. SDF CONTACT INFORMATION Address: Singapore Workforce Development Agency, Incentives & Finance Division No.1 Marina Boulevard,#16-01, One Marina Boulevard, Singapore 018989 Tel : 68835885 Website: www.sdf.gov.sg E-mail : wda_sdf@wda.gov.sg 12 Kaplan Learning Institute

CHARTERED FINANCIAL ANALYST (CFA) The Chartered Financial Analyst (CFA ) is a graduate-level program for investment professionals. It is administered and awarded by the CFA Institute based in the United States. The CFA is known to be highly credible, globally relevant and career enhancing. 31. ENTRY REQUIREMENTS In order to register as a candidate for the CFA program, a student must have one of the following: A Bachelor s (or equivalent) degree, or Be in the final year* of your bachelor s degree program at the time of registration, or Have at least 4 years of qualified professional work experience, or A combination of university and professional work experience that totals at least 4 years Beside meeting the entrance requirements, CFA Candidates must also: Meet the professional conduct admission criteria (during the application process, students will be asked to sign statements of Professional Conduct and Candidate Responsibility) Complete the online registration and enrollment form and pay the required fees direct to CFA Institute Be prepared to take the exams in English Have a valid international travel passport (required for exam registration and admission to the test center). (*Proof of degree is required for progression to Level II) 32. PROGRAM ENROLLMENT / EXAM BOOKING Registering for the first exam also enrolls you as a candidate in the CFA Program. This requires a one-time program enrollment fee in addition to the exam registration fee. To book your exam, apply direct to CFA Institute for registration and enrollment. You may register online at www.cfainstitute.org. CFA Institute will acknowledge your registration and enrollment via email. Candidates are to refer to the CFA Institute website for the program calendar, fee information and the registration deadlines for the June and December** examinations. Please note that Kaplan is not responsible for candidate s enrollment and exam registration. (**December examination session is only offered for CFA Level 1) 33. PROCESSING PERIOD Application processing may take up to three weeks and confirmation notices are sent to candidates by e-mail. After an application is approved, an official confirmation e-mail is sent if all entrance requirements are met. CFA Program Curriculum Materials will be sent to applicants when the payment is processed. Receipt of Curriculum Materials does not necessarily indicate acceptance onto the program. Please notify CFA Institute if you do not receive an official confirmation e-mail or notice of incomplete application within six to eight weeks after submitting your application. Kaplan Learning Institute 13

CHARTERED FINANCIAL ANALYST (CFA) 34. EXAMINATIONS The CFA examination is offered at locations throughout the world. Candidates must complete three levels of examinations sequentially. Exam admission tickets will be posted online in late April for the June exam and late October for the December exam. Candidates are expected to log in, review the admission ticket for any errors and notify CFA Institute for any errors. Candidates must also print the admission ticket and bring it to the test centre on exam day. Candidates must have received their exam results before registering for the next exam because the results will determine whether a candidate must repeat the current level or advance to the next level. Examination results are reported as Pass or Fail. Actual examination scores are not released. Results are posted on the CFA website and are also distributed by first-class mail, usually within 90 days of the examination date. 35. POLICY CHANGES It is the responsibility of candidate to read and understand all testing policies set forth by CFA Program. CFA Institute may change its conditions, requirements, policies and procedures governing the CFA Program and CFA Institute membership from time to time. Candidates and members are required to adhere to the revised conditions, requirements, policies and procedures which will be published in various CFA Institute publications, including CFA Institute Bylaws and on their website. Please refer to the following link for CFA Program and Testing Polices updates. http://www.cfainstitute.org/programs/cfaprogram/exams/pages/policies.aspx?intcamp=cfa_te sting_policies 36. STUDY OPTIONS Kaplan offers preparatory course for CFA such as classroom training for education program, revision course and online mock exam and multimedia tutorial. Candidates are to refer to the half-yearly brochure for the CFA June and December exam for the class schedules and dates. 37. COURSE MATERIALS Upon enrolment, all CFA students under Premier Package or Education Program will be issued with the Schweser Essential Package. In addition, students will also receive up to date Teaching Slide Packs on the 1 st lesson of their class. Revision students will receive the Revision Slide Pack on the 1 st lesson of the revision class. No collection of outstanding course materials will be entertained after the end of the current exam. 38. ELEARNING PORTAL WEB PAGE All CFA Kaplan students who enrolled for Premier and Education Packages will have access to our Elearning Portal Page http://elearning.kaplan.com/kf/login/index.php. Students will receive their Elearning account credentials one week after course commencement through email and sms to access the online progress tests. 14 Kaplan Learning Institute

CHARTERED FINANCIAL ANALYST (CFA) 39. CALCULATOR Only two calculator models are authorized for use during CFA Program Exams: Texas Instruments BA II Plus (including BA 11 Plus Professional) Hewlett Packard 12C (including the HP 12C Platinum 25 th anniversary edition, 12C 30 th anniversary edition and HP 12C Prestige) 40. CFA INSTITUTE CONTACT INFORMATION CFA Institute Headquarters (U.S.A.) Address : CFA Institute 560 Ray C., Hunt Drive Charlottesville VA22903-2981, USA Tel : 434 951 5499 Fax : 434 951 5262 Website : www.cfainstitute.org Email : info@cfainstitute.org Alternatively, you may also contact CFA Institute at their Asia Pacific office based in Hong Kong Hotline : 001 800 8228 8820 (24 hour toll-free) Tel : 852 2868 2700 Fax : 852 2868 9912 Email : infohk@cfainstitute.org Kaplan Learning Institute 15

CPA AUSTRALIA The Certified Practicing Accounting (Australia) CPA Australia is a graduate-level program meant for candidates who would like to port their expertise internationally. The CPA Australia program is administered and awarded by CPA Australia. The focus of CPA Australia is combining accounting knowledge with strategic thinking and practical experience to aid members to distinguish themselves internationally. 41. ENTRY REQUIREMENTS In order for candidates to enroll into the program, they will have to undergo a Membership Entry Pathway Assessment by CPA Australia. Candidates will need to have a relevant degree to enter into the program. The Membership Entry Path Assessment will advice candidates which level of the CPA Australia program will they be enrolling. 42. PROGRAM ENROLLMENT/ EXAMINATION REGISTRATION CPA Australia organizes Becoming a CPA seminar before the enrollment each semester and the Membership Pathway Assessment can be done at the seminars. Alternatively, candidates can visit www.cpaaustralia.com.au for online application to the program. Examinations of the CPA Australia program are available in April/May and October/November each year. The CPA Program professional level is made up of six postgraduate education segments as well as the practical experience requirement. The education component of the CPA Program professional level is offered by distance learning mode. The segments in the Professional Level are as follows: Four Compulsory Components: Ethics and Governance Strategic Management Accounting Financial Reporting Global Strategy and Leadership - capstone segment Plus two electives must be chosen from the following: Advanced Taxation Singapore Taxation Advanced Audit and Assurance Contemporary Business Issues Financial Risk Management 43. EXAMINATIONS CPA Australia professional level examinations are conducted at the end of the semester and for each segment, candidates have access to a range of learning resources. Formal assessment for each segment is by one three-hour exam at the end of the semester. The CPA Australia examinations consists of both Multiple Choice and Written Response format questions. At the moment, all the exams taken in Singapore are computer based testing (CBT). Only Singapore Taxation is a written based paper (PBT). 16 Kaplan Learning Institute

CPA AUSTRALIA 44. STUDY OPTIONS Kaplan offers revision courses for CPA Australia Professional Level in the form of interactive classroom training. The revision session seeks to provide pointers as well as guidelines to candidates who are attempting the various segments in the examinations. The revision classes are held over in March/April and September/October each year. 45. CPA AUSTRALIA CONTACT INFORMATION CPA AUSTRALIA Level 20, 28 Freshwater Place Address : Southbank VIC 3006 Tel : Within Australia Outside Australia 1300 73 73 73 +61 3 9606 9677 Website : www.cpaaustralia.com.au Alternatively, you may contact the CPA Australia local office in Singapore Address : 1 Raffles Place #31-01 One Raffles Place Singapore 048616 Tel : 6671 6500 Email : sg@cpaaustralia.com.au Kaplan Learning Institute 17

OXFORD BROOKES DEGREE PROGRAMME (OBU) The BSc (Hons) in Applied Accounting, awarded by Oxford Brookes University, not only demonstrate to potential or existing employers that you possess all the relevant graduate skills to equip you for a brilliant career in accounting and finance, but that it is from a university that has a reputation for excellence. Students need to complete the examinations for Fundamentals Level of the current ACCA syllabus and the ACCA Professional Ethics Module online. Prior to joining this program, it is crucial that students check their eligibility, especially if they are previously transferred from the ACCA old syllabus to the ACCA current syllabus. Alternatively, you may write to ACCA at students@accaglobal.com to enquire on your eligibility for the Oxford Brookes Degree Program. For more information on the Oxford Brookes Degree Program, please visit the ACCA website at www.accaglobal.com/students/bsc/ Please note that it is solely the responsibility of the student to ensure that they have met the entry requirements for the Oxford Brookes Degree Program. 46. ADMISSION & ELIGIBILITY An ACCA student is automatically opted into the Bsc Scheme when they register for the ACCA qualification. If a student chooses to opt out of the degree scheme during registration, they can opt back in before they have attempted either or all of Papers F7, F8 & F9. To be awarded the BSc (Hons) in Applied Accounting you must: Opt in to do the BSc degree with ACCA UK before passing any of the three ACCA Fundamentals papers, F7, F8 and F9 Pass the three ACCA Fundamentals papers F7, F8 and F9 and pass other papers as required to successfully complete all nine Fundamentals level papers Complete the ACCA Professional Ethics module o to submit your Research and Analysis Project in the May submission period this must be completed by stipulated date in April of the same year o to submit your Research and Analysis Project in the November submission period this must be completed by stipulated date in October of the same year Complete and pass the Oxford Brookes University Research and Analysis Project If you have completed FIA Diploma in Accounting & Finance, you will be permitted to register for the BSc degree if you meet the necessary English Language qualification. Please refer to the list of English Language qualifications that are accepted by OBU at http://www.accaglobal.com/content/dam/acca_global/students/bsc/revised-englishrequirements.pdf. The degree must be completed within 10 years of your initial registration onto ACCA s professional qualification otherwise your eligibility will be withdrawn. 47. EXEMPTIONS As a registered student, you may be given exemptions from one or more of the nine ACCA specified exam papers. Exemption decisions are made by ACCA and ACCA exemption policy is periodically reviewed by Oxford Brookes University. However, if you wish to achieve the BSc degree you must sit and pass all of the three ACCA subjects F7, F8 and F9. No exemption can be given from the Professional Ethics Module or from the Oxford Brookes University Research and Analysis Project (RAP). 18 Kaplan Learning Institute

OXFORD BROOKES DEGREE PROGRAMME (OBU) 48. RESEARCH AND ANALYSIS PROJECT (RAP) You must successfully complete the ACCA Fundamentals exams, including sitting and passing all of F7, F8 and F9, and complete the Professional Ethics module before submitting a RAP to Oxford Brookes University. You are required to pay a project submission fee to Oxford Brookes University with your project submission. You will gain access to the Professional Ethics module via myacca as soon as you become eligible to take Paper P1, Professional Accountant. The Research and Analysis Project (RAP) is the final component of the BSc Degree and consists of two separate documents: 7,500 word Research Report (RR) and a 2,000 word Skills and Learning Statement (SLS) You will need a project mentor to assist you with your RAP, by providing guidance and advice on your RAP and also to verify that you made an oral presentation at the end of your project research. You will have 3 attempts to pass the RAP. In the unfortunate event that you fail the RAP on 3 separate occasions, you will no longer be eligible to complete the BSc degree. Please note that you can either submit the same project topic 3 times or 3 different RAP. 49. DETERMINATION OF CLASS OF DEGREE The class of BSc Degree will be based on: The ACCA average mark from the exam marks in the Fundamental Skills Papers (F4- F9) and The Grade achieved for the Research and Analysis Project (RAP) You will be given one of three passing grades (A, B OR C) or a fail grade (F) for the performance in the RR. You will be given either a Pass or Fail grade for the performance in the SLS. 50. SUBMISSION PROCEDURE You will be required to upload your Research and Analysis Project files online via http://www.obusubmissions.co.uk/ You should upload separate files for your Research Report, Skills and Learning Statement, Appendices and List of References; these will all then be submitted along with your payment. For more detailed information, you may visit the following link http://www.accaglobal.com/en/student/qualification-resources/bsc/rap-dates/submissionform.html. Please note: you must successfully complete the Fundamentals level exam papers, F1-F9, and complete the Professional Ethics module before submitting a Research and Analysis Project to Oxford Brookes University. Kaplan Learning Institute 19

OXFORD BROOKES DEGREE PROGRAMME (OBU) 51. OXFORD BROOKES UNIVERSITY CONTACT INFORMATION Address: ACCA Office, Oxford Brookes University Business School, Wheatley Campus, Wheatley, Oxford OX33 1HX, United Kingdom Tel : +44 186 548 5702 Fax : +44 186 548 5802 Website: www.brookes.ac.uk E-mail : acca@brookes.ac.uk 20 Kaplan Learning Institute

SINGAPORE QP The Singapore Qualification Programme (Singapore QP), is a post-university professional accountancy qualification with 3 main components: 1. Academic Base 2. Professional Programme 3. Practical Experience The inter-relationships between these components are shown in the following diagram: 52. ENTRY REQUIRMENTS INTO SINGAPORE QP 1. ACADEMIC REQUIREMENTS All candidates must satisfy the requirements of the Academic Base of the Singapore QP before they can enter the Professional Programme. To satisfy the requirements of the Academic Base, Candidates must either: A. Hold an accredited accountancy degree; To enrol directly into the Professional Programme, applicants must possess one of the following accredited degrees in accountancy: Bachelor of Accountancy from the Nanyang Technological University; or Bachelor of Accountancy from the National University of Singapore; or Bachelor of Accountancy from the Singapore Management University; or Bachelor of Accountancy from the SIM University; or Master of Professional Accounting from the Singapore Management University; or Master of Business Administration (Accountancy) from the Nanyang Technological University Kaplan Learning Institute 21

SINGAPORE QP These degrees are also recognised for the purpose of registering public accountants under the Accountants Act (Cap. 2). Kindly refer to the Singapore QP website: http://www.singaporeqp.com/ on the relevant forms to use and fees payable to enrol onto the Professional Programme. B. Non-accredited degree: Hold a degree recognised as being comparable to a 3- year undergraduate degree and complete the Foundation Programme for Singapore QP Applicants without an accredited degree may enrol for the Foundation Programme. Applicants must produce a Notification of Acceptance email printout from the Singapore Accountancy Commission (SAC) confirming the recognition of their degree. Non-accredited degree holders who have studied accounting, business or finance-related modules in their degree programme, may be eligible for module exemptions from the Foundation Programme on the basis that the learning outcomes of their degrees match those of the Foundation Programme. 2. PRACTICAL REQUIREMENTS FOR SINGAPORE QP To register in the Professional Programme, applicants must be employed with an Accredited Training Organisation (ATO) which issues a Training Agreement and assigns an Approved Mentor to their Candidates. 53. SINGAPORE ACCOUNTANCY COMMISSION (SAC) CONTACT INFORMATION Address : 10 Anson Road #05-18 International Plaza, Singapore 079903 Tel : (65) 6325 0532 Fax : (65) 6226 3386 Website : www.sac.gov.sg 54. FOUNDATION PROGRAMME The Foundation Programme provides a pathway into the Singapore QP for candidates who do not have an Accredited Accountancy Degree. The Foundation Programme of the Academic Base will develop in graduates the base technical knowledge and skills as well as capacities for inquiry, abstract logical thinking, critical analysis, appropriate communication, personal and interpersonal skills required by the accounting profession. These provide a base for further development during the Professional Programme and Practical Experience. To gain entry into the Foundation Programme, applicants must check on their eligibility before submitting their application online. http://singaporeqp.com/join-us/how-to-apply/how-to-apply-for-the-foundation-programme A non-refundable one-time application fee of $107 is payable. Applicants to the Foundation Programme must obtain a Notification of Acceptance email printout from the Singapore Accountancy Commission (SAC) that their degree is suitable to 22 Kaplan Learning Institute

SINGAPORE QP gain entry into the Foundation Programme. Students enrolling on Kaplan Foundation Programme for Singapore QP will need to produce this Notification of Acceptance email printout. Students will not be allowed to attend the Foundation Programme if they fail to produce the Notification of Acceptance email printout. The Foundation Programme course covers a set of 6 core syllabus areas: 1. Financial Accounting and Reporting (FAR) The Financial Accounting & Reporting (FAR) module provides students with a solid grounding in the basics of double entry bookkeeping, thereby enabling students to prepare financial statements for both single entity and group entities applying the Singapore Financial Reporting Standards (SFRS). Students are expected to interpret financial statements for different types of business entities to different stakeholders, recognising the various needs of the respective stakeholders. 2. Management Accounting (MA) The Management Accounting module introduces and develops cost accounting techniques for decision-making. Students will appreciate the issues surrounding scarce resources, pricing and make-or-buy decisions, and how this relates to performance assessment. As budgeting is an important aspect for many accountants, students will explore different budgeting techniques and their respective inherent problems. Some of the budgeting techniques introduced in this module include standard costing and variances, mix, yield, planning and operational variances. It is important for accountants to be able to interpret the variances in the context of performance measurement. Students will also be required to understand how performance is measured and controlled. Accountants need to understand how a business should be managed and controlled. They should appreciate the importance of both financial and non-financial performance measures in management accounting. Accountants should also appreciate the difficulties in assessing performance in divisionalised businesses and the problems caused by external influences. 3. Audit and Assurance (AA) The Audit & Assurance module provides students with the requisite knowledge to plan and perform an audit in accordance with appropriate Singapore Standards on Auditing (SSA) and the regulations to form an audit opinion on whether the financial statements are free from material misstatement. Students will be expected to understand the nature, purpose and scope of assurance engagements, including statutory audits and its regulatory environment. Professional ethics relating to audit and assurance will also be introduced. Students are also required to understand the scope of an internal audit and the differences between an internal audit and external audit. Areas covered under the audit of financial statements include planning and risk assessment, evaluating internal controls, audit evidence and procedures. Students will also learn how an audit is completed along with a review of the financial statements and reporting, including statutory audit reports, management reports, and internal audit reports. 4. Financial Management (FM) The Financial Management (FM) module is designed to equip students with the skills that would be expected from a finance manager responsible for the finance function of a business. Students will be introduced to the role and purpose of the financial management function within a business. An exploration of the economic environment will preclude the discussion of the three key financial management decisions of investing, financing, and dividend policy. Kaplan Learning Institute 23