CPA Section III CPA Section III

NB: By enrolling in the joint CPA Section III course representing all three modules, students acknowledge and confirm that they are enrolling as CPA students. This enrollment will act as official confirmation to the EBU Admissions office that they are pursuing the CPA Program. As such, they are bound by all the guidelines and requirements of the CPA program. The CPA Program certificate will be issued only after completing all six sections of the CPA program.

NB: The CPA Program certificate will be issued after the completion of all CPA Program Sections.

See the CPA Program Brochure.

CPA302 CPA302 FINANCIAL REPORTING (W/ AI ANALYSIS)

The aim of the syllabus is to develop knowledge and skills in understanding and applying IFRS Standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements. The financial reporting syllabus assumes knowledge acquired in Financial Accounting, and develops and applies this further and in greater depth. The syllabus begins with the Conceptual Framework for Financial Reporting with reference to the qualitative characteristics of useful information and the fundamental bases of accounting introduced in the Financial Accounting syllabus within the Knowledge module. It then moves into a detailed examination of the regulatory framework of accounting and how this informs the standard setting process. The main areas of the syllabus cover the reporting of financial information for single companies and for groups in accordance with generally accepted accounting principles and relevant IFRS Standards.

CPA300 CPA300 PUBLIC FINANCE AND TAXATION

CPA301 CPA301 FINANCIAL MANAGEMENT (W/ AI APPLICATIONS)

The aim of the course is to develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions. The course is designed to equip candidates with the skills that would be expected from a finance manager responsible for the finance function of a business. It prepares candidates for more advanced and specialist study in Advanced Financial Management.