Issued by the ACCA South-Eastern office (Romania, Greece, Bulgaria, Moldova)

Str. Buzesti 61, Bl. A6, Sc.A , Et. 5, Ap.30, Sector 1 011013 Bucuresti, Romania
Tel: (+4031) 780 00 12; Fax: (+4031) 425 01 62 [email protected]
2
Initial steps for registering to an ACCA Qualification - Summary

About ACCA 3
Choosing the most appropriate ACCA Qualification for you 4
Our Qualifications:
1. ACCA Qualification 5
a. Initial registration 5
b. Exemptions 6
c. Fees 7
d. Training / studying 7
2. Foundation-level qualifications 8
a. Initial registration 8
b. Exemptions 8
c. Fees 8
d. Training / studying 9
2.1 Introductory Certificate in Financial & Management Accounting 9
2.2 Intermediate Certificate in Financial and Management Accounting 9
2.3 Diploma in Accounting and Business 9
2.4 Certified Accounting Technician (CAT Qualification) 10
3. Diploma in International Financial Reporting 11
a. Initial registration 11
b. Fees 12
c. Training / studying 12
4. Certificate in International Financial Reporting 12
a. Initial registration / Fees 12
b. Exam 13
5. Certificate in International Auditing 13
a. Initial registration / Fees 13
b. Exam / studying 14
6. International Certificate in Financial English 14
Appendices:
1. Documents needed in the registration file 15
2. ACCA bank details 15
3. DipIFR template employer letter 16
4. Why become an ACCA member? 16


3
ABOUT ACCA



ACCA (the Association of Chartered Certified Accountants) is the largest and fastest-growing
global professional accountancy body with 428,000 students and 162,000 members in 173
countries. We aim to offer the first choice professional qualifications to people of application,
ability and ambition around the world who seek a rewarding career in accountancy, finance
and management.

We support our students and members throughout their careers, providing services through a
network of 91 offices and centres. This global network is unmatched by any other
accountancy body. It underpins ACCA's national operations, providing services and support to
members, students and other stakeholders.

We use our expertise and experience to work with governments, donor agencies and national
professional bodies to develop the accountancy profession. We aim to achieve and promote
the highest professional, ethical and governance standards and advance the public interest.

ACCA's reputation is grounded in over 100 years of providing accounting and finance
qualifications. Our long traditions are complemented by modern thinking, backed by a diverse,
global membership. Our reputation continues to grow as our qualifications attract large
numbers of new students each year, highlighting the attraction of accountancy as a basis of a
successful career. ACCA produces professional accountants whose skills and knowledge are
required by employers, with potential to progress to obtain fulfilling careers in many roles in
accounting and business.

Also, ACCA owes much of its reputation to the active role it plays in developing the
accountancy profession, working with many accountancy organizations at international,
regional and local level. ACCA is represented in the worlds key accounting and finance
organizations and committees, and influential in public policy. ACCA is an organization that
takes a proactive stance in helping to shape the profession of the future.

More people qualify locally with ACCA than with any other international accountancy
body. All ACCA members have achieved common membership criteria, from China to
Canada, Poland to South Africa.

Every five minutes, somewhere in the world, someone registers to study with ACCA. The
numbers of ACCA students and members in the region are in the hundreds and thousands
thats how popular our qualifications are.

ACCA is seen as an example of excellence in education, training and regulation by many
accountancy bodies and regulatory authorities.

The local ACCA office, responsible mainly for Romania, Greece, Bulgaria and Moldova was
opened in March 2006, in Bucharest.












4

CHOOSING THE MOST APPROPRIATE ACCA QUALIFICATION FOR YOU

The global demand for qualified finance professionals has never been higher, and their work
more varied.

Make the right choice and you could work for the type of organization that suits you.
If you are serious about a career as a finance professional, you need to think seriously about a
professional qualification. This is where ACCA comes in! With a variety of professional
qualifications (out of which the more known is the ACCA Qualification the only one that
gives you the right to become an ACCA member) ACCA is highly recognized by
employers and national professional associations as well.

Everybody appreciates the fact that ACCA qualifications follow the same standard
throughout the world.

ACCA operates with more then 400 examining centers in 173 countries at each examination
session, including one in Bucureti, Cluj, Timioara, Iai, Athens, Thessaloniki, Sofia and
Chiinu.

There are a few general points that are worth making about ACCA qualifications:

Firstly, all of our qualifications are examined in English only - because only by examining in
one language we can maintain global consistency in the standard of question papers and
marking. This must not frighten you since when sitting the exams of our qualifications it is not
your English under scrutiny. It only has to be understandable. Also all our written exams are
held in the same day, with the same subjects throughout the world.

Secondly, all ACCA qualifications are open architecture. All details of all qualifications -
syllabi, past exam papers, examiners comments, teachers notes and so on - are freely
available to all via our website www.accaglobal.com. We do this for two reasons: (a) to provide
access to all students, teachers and employers, and (b) to promote best practice elsewhere.

Thirdly, for all our qualifications, you should note that ACCA is the Examining Body only. We
do not provide training ourselves for any of our qualifications, as we believe that the integrity of
a qualification is compromised if the same people are examining as are teaching. So in most
countries we work with several companies we call Approved Learning Partners.

In brief, our qualifications are the following:

ACCA Qualification core ACCA qualification; 14 exams; the only qualification giving the
graduate the right to become an ACCA member; most popular

The suite Foundation-level qualifications the first steps in the accountancy and finance
professions, a group of very flexible and modular qualifications made up of several certificates
and diplomas.

Diploma in International Financial Reporting helping with knowledge on IFRS; 1 written exam;
holders of this diploma will be exempt from one exam of ACCA Qualification

Certificate in International Financial Reporting helping with knowledge on IFRS; 1 online
exam

Certificate in International Auditing helping with knowledge on ISAs; 1 online exam

International Certificate in Financial English assessing language skills






5
1. ACCA QUALIFICATION

The ACCA Qualification is designed to provide the accounting knowledge, skills and professional
values which will deliver finance professionals who are capable of building successful careers
across all sectors, whether they are working in the public or private sectors, practicing in
accounting firms, or pursuing a career in business.

In order to qualify as an ACCA member, you will complete:

14 exams (nine of which are eligible for exemption maximum number, available only for
accredited institutions. For a list of institutions and awarded exemptions please visit:
https://portal.accaglobal.com/accrweb/faces/page/public/accreditations/enquiry/main/EnqIn
stitutionsTable.jspx. These English language exams (covering a range of finance and
management subjects) which are split into two levels: Fundamentals - comprising
Knowledge and Skills modules - and Professional comprising Options and Essentials
modules can be taken at your own pace during 10 years, but most of our students finish
them in approximately three/four years. ACCA organizes two examination sessions per
year (in the months of June and December) and in each session you can sit up to four
exams. We have 400 exam centres all over the world (in Bucureti, Cluj, Timioara, Iai,
Athens, Sofia and Chiinu as well) and once an ACCA student you can take your
examinations in any of these 400 centres, wherever your career takes you. For more
information about the syllabus of exams please visit:
http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-
qualification.html
a minimum of three years relevant and documented practical experience experience
which may be obtained before, during or after taking the exams and completion of 13
performance objectives
a Professional Ethics module which will be completed online after becoming a student

In order to see a few recently asked questions on the ACCA Qualification and their answer, please
visit link: http://www.accaglobal.com/gb/en/help/general.html.
REGISTRATION AND SUBSCRIPTION FEES
The following fees apply from 9 November 2013 (and are subject to change without written notice):
ACCA Qualification
Initial registration 79
Annual subscription 81
*Re-registration fee 79
*plus unpaid fee(s)
Additional fees may apply to register with the relevant Joint Examination Scheme partner - please contact the
Joint Exam Scheme partner for details.

a) INITIAL REGISTRATION

In order to sit the ACCA exams you have to be first registered as an ACCA student (trainee). This
initial registration for the ACCA Qualification is done primarily online, at
http://www.accaglobal.com/gb/en/qualifications/apply-now.html.

NOTE: for Greek residents and citizens, please note that starting 2009 we have a Joint Exam
Scheme with SOEL, the Institute of Certified Public Accountants of Greece, meaning that in order
to sit ACCA exams you will need to register with SOEL and after graduating all exams you will
obtain both ACCA and SOEL membership.
6
The registration goes on all throughout the year, but when submitting an initial application to
become ACCA student it is important that you are aware of the times our UK Glasgow office takes
for processing applications. These are as follows: 15 days for students using the 100% online.
Going forward, it is anticipated that students will register in sufficient time so as to take advantage
of their preferred price for exam registration being early/ standard/ late exam entry period (for the
exam entry periods and fees please see page 6 of this document). If you register through other
partners (Joint Exam Scheme for Greece or tuition providers) please take into consideration that
they might set in earlier dates for collection of documents! The online registration has no additional
cost.

Once your application file and documents have been processed successfully, you will receive the
confirmation e-mail from ACCA.
You will also receive monthly copies of the ACCA students magazine student accountant
containing important information about forthcoming examinations, technical articles on the
syllabus, news, reviews and other useful information.

b) EXEMPTIONS
On your initial registration form you have an exemptions section, exemptions that you can
require based on your previous studies. This means that ACCA recognizes that you already
might have relevant knowledge from previous qualifications and you can be exempt from sitting
some of ACCAs exams based on your academic records.

It is very important to know that if you hold several qualifications on the same field of activity, the
exemptions will not be summed up as the same exemption can be granted for different
qualifications (for example if you hold a bachelor degree in accounting and you obtain for
instance exemptions for papers F1, F2, F3 and F4 (this is not a rule) and if you also hold a MBA
degree for which you obtain exemptions for papers F1 to F3, the final exemptions received will
be for papers F1, F2, F3 and F4). To see in more detail what exemptions your qualification will
grant you please check our online exemption database:
https://portal.accaglobal.com/accrweb/faces/page/public/accreditations/enquiry/main/EnqInstituti
onsTable.jspx.

The exemptions must be paid just like normal exams except you will not have to sit for it, buy the
books or take the courses for that subject. You will know the number of the exemptions you were
granted at the moment of your online application for register and you are also able to register
for the ACCA exams at the same time there are a couple of deadlines and depending on how
early you let us know what exam you want to sit, well give you that exam at a discount.
You can register online to the exams through your personal ACCA account, myACCA as well,
after the ACCA registration or you can register by filling in some forms (received by post from
ACCA UK) that you will have to send back to UK directly.

c) EXAM ENTRY DEADLINES & FEES
The exam entry closing dates and details of the exam fees relating to each exam entry period
are detailed below.

Exam entry period Early Standard Late
June exam session
closing date
8 March 9 March - 8 April 9 April - 8 May
December exam
session closing date
8 September 9 September - 8 October 9 October - 8 November
Exam entry method online only online and paper online only

ACCA Qualification


Exam level
Exam entry
period
December 2014
exam fee (per exam)
J une 2015
exam fee (per exam)


Knowledge
(F1 - F3)
Early 69 71
Standard 74 76
Late 225 231
7
Skills
(F4 - F9)
Early 87 90
Standard 93 96
Late 245 252
Professional
(P1 - P3 and
any two from P4 - P7)
Early 100 103
Standard 108 111
Late 259 266

As ACCA student you will also pay an annual subscription fee of 81 that is payable on the 1st of
January following registration. These are all the fees that ACCA perceives.

All taxes are payable directly in Great Britain and only in GBP. There are more ways to make the
payments to ACCA: online (when completing your online form by means of a credit card which can
be used for online payments), bank transfer (the ACCA bank details in Appendix 2 of this
document), cheque etc.

d) TRAINING / STUDYING

You can choose to study for the ACCA exams either individually or by attending classes. In the
case in which you choose to take classes for the ACCA exams than you must contact ACCAs
Approved Learning Partners (below with bold) because ACCA does not provide training for its
qualifications, it offers only the educational structure, the syllabus this is why we say ACCA is
only the examining body. The other companies listed below that are not in bold letters and that
offer ACCA courses have not applied yet for this level of accreditation and hence ACCA cannot
endorse their training:

ACCA Tuition Providers in Romania:

Approved:
1) BPP Professional Education - Romania: www.bpp.com; 4 Vasile Milea Blvd., 2
nd
Floor, District 6, Bucharest, E-mail: [email protected]; tel: +40 21 212 25 91 Fax: +40 21
212 24 22
2) Intercollege Globaltraining, www.globaltraining.org. 31A Economu Cezarescu Street, 060754,
Bucharest 6, tel. +40213128811; +40314253663 fax: +40314253662 e-mail:
[email protected]
3) The Exp Group, www.theexpgroup.com 28-30 Academiei Street, Excelsior Center, 9th

floor,
District 1, Bucharest; E-mail: [email protected]; tel: +4021 311 31 58
fax: +4021 311 31 59
4) The Academy by PwC - http://www.pwc.com/ro/en/Training/ACCAadvantage.jhtml; e-mail:
[email protected]; PwC Romania Lakeview Building 8th floor 301-311 Barbu Vacarescu
Street, Bucharest 2; +40212253832

ACCA Tuition Providers in Greece:

Approved:
1) Intercollege Global Training: www.globaltraining.gr; 265 Mesogeion Avenue, Neo
Psichiko, 15451, Athens, Greece; [email protected] tel: + 30-210-6722868, fax:
+30-210-6729629
2) Altium Training, www.altiumtraining.gr; 260 Kifissias Avenue, Halandri, Athens, 15232,
Greece, tel: +30-210-6899000, fax: +30 210 6846855, e-mail: [email protected]
3) Study Smart: www.icap.gr; 2 Eleftheriou Venizelou Street, Kalithea, Athens, 17676, Greece, 30-
6979-979543; email: [email protected]

ACCA Tuition Providers in Bulgaria:

Approved
1) BPP Professional Education: www.bpp.com EOOD Elieff Center for Education and Culture,
1 University Park Street Studentski grad Sofia 1700 Bulgaria +359 2 960 7918, fax: +359 2
960 7945; [email protected].
8
Because ACCA offices do not sell study materials please contact the above mentioned tuition
providers in order to see what options they have for the students (they all have different fees).

If you want to buy the books and cannot find them in your country, you will find the contact details
of the ACCA authorized publishing houses by accessing:
http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directo
ry/. This way, you will be able to order the books directly from the publishers and you will be able to
see all their prices. There is also a good deal of online, distance courses that you might choose
from.
No matter the chosen study variant, we recommend you to read all the online resources which are
provided by ACCA for free:
http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-
qualification.html for each exam former exam subjects, examiners comments etc.
If you want to search a tuition provider in other countries than listed above please access this link:
https://portal.accaglobal.com/tpweb/faces/page/public/tuitionprovider/searchtp/XXTPQuickSearchV
O1Table.jspx.

2. FOUNDATION-LEVEL QUALIFICATIONS

Foundation-level qualifications consists of a suite of awards, including certificates, diplomas and
the Certified Accounting Technician (CAT) Qualification.

These allow you to pick the level of the qualification which is most appropriate for your staff:
Introductory Certificate in Financial Management Accounting = 2 exams + online ethics
module
Intermediate Certificate in Financial Management Accounting = 2 exams + online ethics
module
Diploma in Accounting and Business = 3 exams + online ethics module
Certified Accounting Technician (CAT) = all of the above exams, plus 2 further exams and
1 years relevant practical experience
CAT and the Diploma in Accounting and Business offer a route into the professional level ACCA
Qualification with exemptions available. Like the ACCA Qualification, CAT is designed to be flexible
allowing you and your trainees to plan their studies around relevant work
experience to maximize the chance of exam success.

a) INITIAL REGISTRATION

(Similar to ACCA Qualification) In order to obtain one of the certification from within Foundation-
level qualifications you have to be first registered as a Foundations in Accountancy student
(trainee). As the procedure is similar please consult the mentioned instructions in order to
register.

b) EXEMPTIONS

On your initial registration form you have an exemptions section, exemptions that you can require
based on your previous studies. This fact means that ACCA recognizes that you already might
have relevant knowledge from previous qualifications and you can be exempt from sitting some of
exams based on your academic records. You can check the level of exemptions you are eligible to
receive by checking the following link.

c) FEES

Initial registration fee of 79 (the payment will be made by credit/debit card during the online
registration process)

As Foundation in Accountancy student you will also pay an annual subscription fee of 81 that is
payable on the 1
st
of January following registration. These are all fees perceived by the ACCA,
besides the ones for each exam that you will sit (below, for each certification). All taxes are
payable directly in Great Britain and only in GBP. There are more ways to make the payments to
ACCA: online (when completing your online form by means of a credit card which can be used for
online payments), bank transfer (the ACCA bank details in Appendix 2 of this document), cheque
etc.
9

d) TRAINING / STUDYING

The ACCA approved learning partners and ACCA tuition providers are going to prepare the
relevant study materials for the students who want to obtain one of the Foundations in
Accountancy suite of awards .
In order to be able to obtain further information on the support materials, please contact them
directly.

Below you will find a more detailed description of the certificates of Foundation-level
qualifications


2.1 INTRODUCTORY CERTIFICATE IN FINANCIAL AND MANAGEMENT ACCOUNTING

This certificate is suitable for anyone looking to do an introductory qualification in accounting and
finance. This includes school leavers or those already working in accounts-support roles. You don't
need any previous academic qualifications to study for this certificate.

To achieve the Introductory Certificate in Financial and Management Accounting you will need to
register as a student for Foundations in Accountancy and complete:
two exams : FA1, recording Financial Transactions and MA1, Management Information
a professionalism and ethics module called Foundations in Professionalism.

Depending on the date when you register for exam (the earlier the better!), sitting the exams will
cost you:


Exam level

Exam entry period
December 2014
exam fee
(per exam)
J une 2015
exam fee
(per exam)
Introductory Certificate in Financial
and Management Accounting
(FA1 & MA1)
Early (online only) 48 50
Standard 51 53
Late 202 210



2.2 INTERMEDIATE CERTIFICATE IN FINANCIAL AND MANAGEMENT ACCOUNTING
This certificate is suitable for anyone looking to do an introductory qualification in accounting and
finance, including school leavers or those already working in accounts-support roles.

To achieve the Intermediate Certificate in Financial and Management Accounting you will need to
register as a student for Foundations in Accountancy and complete:
two exams: FA2, Maintaining Financial records; and MA2, Managing Costs and Finance
a professionalism and ethics module called Foundations in Professionalism.
Please note, if you have already completed Foundations in Professionalism, to achieve the
Introductory Certificate in Financial and Management Accounting, you dont have to complete it
again.

Depending on the date when you register for exam (the earlier the better!), sitting the exams will
cost you:


Exam level

Exam entry period
December 2014
exam fee
(per exam)
J une 2015
exam fee
(per exam)
Intermediate Certificate in Financial
and Management Accounting
(FA2 & MA2)
Early (online only) 48 50
Standard 51 53
Late 202 210


2.3 DIPLOMA IN ACCOUNTING AND BUSINESS
This Diploma is suitable for anyone looking to do an introductory qualification in accounting and
finance, including school leavers or those already working in account-support roles.

10
a) INITIAL REGISTRATION

The quickest and easiest way is to apply online - it should take you no more than 10 minutes to
complete. Applying online also allows you to upload all your supporting documents. This means
your application will be processed much quicker and you will know at which level you can start
your studies shortly after submitting your application.

There are two routes to achieving this qualification:

ROUTE 1

If you do not have any formal qualifications or you have completed the Introductory and/or
Intermediate Certificate in Financial and Management Accounting you will need to complete:

three exams: Accountant in Business (FAB), Management Accounting (FMA) and
Financial Accounting (FFA)
a professionalism and ethics module called Foundations in Professionalism. Please note,
if you have already completed this module you don't have to complete it again.

ROUTE 2

If you have qualifications to meet the minimum entry requirements to start your ACCA
Qualification, you can achieve the Diploma on the way to gaining your ACCA Qualification. You will
need to register as a student on the ACCA Qualification and complete:

the first three exams of the ACCA Qualification. These are: F1, Accountant in
Business, F2, Management Accounting and F3, Financial Accounting
a professionalism and ethics module called Foundations in Professionalism.

Depending on the date when you register for exam (the earlier the better!), sitting the exams will
cost you:


Exam level

Exam entry period
December 2014
exam fee
(per exam)
J une 2015
exam fee
(per exam)
Diploma in Accounting and
Business (FAB, FMA and FFA)
Early (online only) 69 71
Standard 74 76
Late 225 231

2.4 CERTIFIED ACCOUNTING TECHNICIAN (CAT QUALIFICATION)

The CAT Qualification is suitable for anyone looking to gain a solid foundation of knowledge in
finance and accounting. It will provide you with all the technical skills and knowledge you need to
perform an accounts-support role and work at a technician level.

In order to obtain the CAT Qualification, students will need to complete the following:
FA1, MA1 (Introductory Certificate) FA2, MA2 (Intermediary certificate) FAB, FFA and
FMA (Diploma in Accounting and Business)
two of the three options papers FTX, FAU, FFM (detailed blow, which can also be taken as
separate standalone certificates)
a practical experience requirement
Foundations in Professionalism

On completion of the CAT Qualification, students may then progress onto the ACCA Qualification if
they wish to do so, from F4 onwards without registration fee and without paying for the exemptions.
They can also count the four essentials competences and one year's work, experience gained to
achieve the CAT Qualification towards the three years' work, experience and 13 performance
objectives required for the ACCA Qualification.

Depending on the date when you register for exam (the earlier the better!), sitting the exams will
cost you:

11

Exam level

Exam entry period
December 2014
exam fee
(per exam)
J une 2015
exam fee
(per exam)

FTX, FAU, FFM
Early (online only) 69 71
Standard 74 76
Late 225 231


3. DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING DIPIFR

The ACCA Diploma in International Financial Reporting (DipIFR) will enable you to cross
boundaries in an increasingly important field of accountancy. It is designed to develop knowledge
of international financial reporting standards. It provides an understanding of the concepts and
principles which underpin them, and of their application in the international marketplace.
This qualification is intended for professional accountants and auditors, working in practice and
industry, who are qualified in accordance with national accounting standards.

ACCA has designed the programme to be flexible, so that the Diploma can be completed in three
to six months. Any accounting practitioner or auditor, qualified in accordance with national
accounting standards is eligible to take the qualification.

In order to obtain this diploma you will have to pass a three-hour exam. The subjects are divided
into: Section A mainly consisting in calculus problems and Section B comprising theory subjects (in
Section A there is a compulsory question of 25 points and in Section B there are three out of four
optional questions of 75 points a total of 100 points. The pass note is 50 points).

a) INITIAL REGISTRATION

The minimum requirements to be able to register for this diploma are:

Membership of an Accountancy Professional Body OR
A relevant degree plus two years' work experience OR
Three years' relevant work experience OR
ACCA Affiliate OR
ACCA Diploma in Financial Management (or Certified Diploma in Accounting &
Finance) OR
ACCA Certificate in International Financial Reporting plus three years work
experience
You can apply for the Diploma in International Financial Reporting (DipIFR) at any time, but if you
want to sit exams at a specific exam session, ACCA UK need to receive your registration form and
copies of all your supporting documents at least 20 days before the following closing dates:

8 April for the June exam session
8 October for the December exam session
If you wish to request a change to exam sessions and centres, you will need to do this online and by
above-mentioned dates.
APPLY ONLINE

The quickest way to become a DipIFR student is to apply online. You will still need to send copies
of your supporting documents by post. If you want to sit exams at a specific session, these will
need to be received by ACCA by the closing dates above.

APPLY BY POST

You can also apply by completing the application form, and sending it to ACCA UK along with copies
of your supporting documents. If you want to sit exams at a specific session these will need to be
received by ACCA by the closing dates above. You should check with your local postal delivery
service to find out about postal delivery times to the UK.
12

No matter whether you register online or you fill in the printed form, your registration file (containing
documents listed in Appendix 1 without list of subjects - plus a reference letter from your
employer to prove your work experience) will have to reach ACCA UK office (ACCA Customer
Services 2 Central Quay 89 Hydepark Street Glasgow G3 8BW United Kingdom) this can be done
either by: 1) you sending them directly to UK or 2) contact one of the accredited tuition providers
who might also offer administrative services.
Because this is a one exam qualification, no exemptions apply.

b) FEES
Your initial registration fee includes one exam attempt. You will need to pay for each re-sit.
December 2014 fee is 205 for the initial registration fee and 205 for a re-sit. The late entry exam
fee is 299.
June 2015 fee is 211 for the initial registration fee and 211 for a re-sit. The late entry fee is 299.
Re-sits are charged at the same price as the initial registration fee above.
These fees are subject to change without written notice.
If you do not pass this exam in two consecutive sessions of examination (taking place in June and
December), you will have to re-register for the DipIFR program paying the registration fee which will
be valid at that time.

c) TRAINING / STUDYING
The study materials can be ordered online on www.accaglobal.com or bought from our approved
tuition providers. Please contact the companies offering ACCA courses for materials (tuition
providers). You will also find more information regarding the study as well as subjects from the
previous sessions of exams visiting:
http://www.accaglobal.com/gb/en/qualifications/glance/dipifr/overview.html. Most of the tuition
providers offer DipIFR courses, as well.
The students who pass DipIFR exam will be granted an exemption from ACCA
Qualification from exam F7 Financial Reporting.


4. CERTIFICATE IN INTERNATIONAL FINANCIAL REPORTING

The Certificate in International Financial Reporting (CertIFR) is an ideal qualification to help you
develop an understanding of IFRS or gain formal recognition for your existing IFRS skills and
knowledge. Cost effective and flexible, CertIFR provides a comprehensive introduction to the
principles of IAS and IFRS and is delivered entirely online through ACCA's e-qualification portal so
the main difference between DipIFR and CertIFR is that the latter is obtained online.

The target audience is professional accountants and auditors, qualified in accordance with national
accounting standards or other national accounting standards who wish to develop their skills in the
filed of IFRS. However, it is possible for those with experience, but no formal qualifications in
accounting and auditing to register for this Certificate.

a) INITIAL REGISTRATION / FEES

Individuals can register online at any time during the year:
(https://equals.accaglobal.com/ac/register.nsf/Process?OpenForm&Cde=ACCA018b__Do=Who).
The course materials and assessment for the Certificate in International Financial Reporting are
available together for 230 or separately at a cost of 130 each.
Following payment by credit or debit card of 230 (or 130 for the course or assessment only),
access to the online course and assessments will be provided for a period of three months. Students
will also have access to an online course tutor.
It is anticipated that the average student will take 20 hours to work through the course, therefore, as
a member you can claim up to 20 units of verifiable CPD, and a further five units for successfully
completing the assessment, as long as IFRS is relevant to your training and development needs.

ACCA members receive a discount for the Certificate. The course materials and assessment are
available together for 175 or separately at a cost of 95 each. The discount is applied
automatically when members apply online with a valid credit or debit card and enter their ACCA
membership number.
13
b) EXAM

In the assessment, individuals must pass the one-hour multiple-choice questions assessment. The
pass mark is 50% - you have to answer to 25 multiple choice questions. You can use any computer
which has an internet connection in order to pass this exam, during the 3 (three) months of access
to the CertIFR exam.
Those who fail are allowed two attempts to re-sit this test. All attempts at the test must be conducted
within three months of access to the online course. Candidates may repeat their test immediately if
they wish. However, they are strongly advised to leave a week before a retest in order to review the
course and to consolidate their learning.
If a candidate still fails after three attempts at the test, they will have to pay a further registration fee
and will be offered another three attempts to pass the test.

For further information please access:
http://www.accaglobal.com/en/qualifications/glance/certifr/course-details.html .


5. CERTIFICATE IN INTERNATIONAL AUDITING

This certificate covers the principles of International Standards on Auditing through online tuition and
objective testing assessment. The course offers a fast and flexible way to study through interactive
online study.

a) REGISTRATION / FEES

Students can enrol online through the e-qualifications portal at any time during the year
(https://equals.accaglobal.com/ac/register.nsf/Process?OpenForm&Cde=ACCA023b__Do=Who).
Following payment by credit or debit card of the fee, they will have access to the online course for a
period of three months, during which time they will work through the course material and sit the
Multiple Choice Question (MCQ) examination.
The course materials and assessment for the Certificate in International Auditing are available
together for 230 or separately at a cost of 130 each.
The certificate is delivered entirely through ACCA's e-qualifications portal ACCA's virtual learning
environment. The course is self-contained, although students may benefit from having access to
the IFAC online handbook of Auditing and Ethics Pronouncements 2001, which can be ordered from
the IFAC website.

ACCA members receive a discount for the Certificate. The course materials and assessment are
available together for 175 or separately at a cost of 95 each. The discount is applied automatically
when members register online with a valid credit or debit card and enter their ACCA membership
number.


b) EXAM / STUDYING

It is anticipated that the average student will take 25 hours to work through the course and ACCA
members can claim up to 25 hours of verifiable continuing professional development (CPD) for
following the course and a further five units for successfully completing the assessment.
It is only possible for candidates to take the assessment via the e-qualifications portal, as this is an
online course only, and marking is also administered and conducted electronically. The score for the
examination will be available on screen for the candidate immediately after taking the assessment.
Students must pass the one hour MCQ examination and the pass mark is 50%. Those who fail are
allowed two attempts to resit this examination. All attempts at the examination must be conducted
within the three months of access to the online course. Candidates may repeat their examination
immediately if they wish. However, they are strongly advised to leave a week before a retest in order
to review the course and to consolidate their learning.
If a candidate still fails after three attempts at the examination, they will have to pay a further
registration fee.

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6. INTERNATIONAL CERTIFICATE IN FINANCIAL ENGLISH

Cambridge ICFE is an ideal qualification for anyone thinking of, or already pursuing, a career in
accounting or finance. It is also ideal for candidates who wish to embark on an accountancy or
finance qualification, and will be a valuable addition to the CV of anyone starting their career in
finance.
For the finance professional with an already established and successful career, it can be used to
validate their financial English language skills and provide proof of their linguistic skills and
expertise.
Successful candidates will be able to use the language skills they develop through Cambridge ICFE
in practical situations, to participate in meetings and discussions of a financial nature and to express
opinions clearly. They will be capable of understanding financial documents including statements,
journal articles, letters, reports and proposals. Studying for Cambridge ICFE will help learners to
improve their language skills and use them in a wide range of accounting and financial contexts.
Fit for business
Cambridge ICFE can be used as a valuable recruitment tool to help employers with the selection
process and training of their people. This unique exam will help the ambitious to demonstrate their
skills and suitability for a successful career in international finance. Employers can be confident that
any employee who has passed the Cambridge ICFE exam will be capable of working in an
international finance context as they will possess high levels of English language and an
understanding of the kind of language used in a demanding, fast- moving profession.
The Cambridge ICFE exam is available twice a year in May and November starting in May 2007.
Visit www.FinancialEnglish.org for more information about Cambridge ICFE or contact:
http://www.britishcouncil.org/ro/romania.htm.

Remember initial applications for the ACCA Qualification and Foundations in Accountancy
are accepted all year round.
ACCA introduced a number of improvements to its online services, including the facility for students
to register online with ACCA at any time of the year.
Students can register and provisionally enter for June exams up to and including 8 May and up to
and including 8 November for December exams. So its important that you remember to encourage
students to register online as soon as they are ready without delay. That way they can get their
studies organised, save money by taking advantage of early exam entry prices and concentrate on
passing their exams.
The longer period in which students can register to be eligible to sit exams in June has made it
necessary for ACCA to update its annual subscription process.

Important!
Under the new system, because the period of registration has been extended, an annual subscription
fee will be charged to anyone registering up to and including, 8 May.
To clarify:
any student registered with ACCA as of 8 November, should receive an invoice for the
current year subscription in November of this year, with payment due on or before 1 January
the following year.
All new students registered between 9 November current year and 8 May the following year
will be liable to pay an annual subscription charge for the following year.
We still have some key decisions to make around this group of students:
a further annual subscription notice for 2014 may be raised in November
2013 - which would be due for payment on or before 1 January 2014. Or,
the 2014 annual subscription notice may be raised (at some point to be
decided) in 2014 and then at the same point each year thereafter. Effectively
introducing a second ACCA annual subscription run for students registered
with ACCA between 9 November and 8 May each year.
Some important point to note:
If a student intends to register to take December exams and wants to avoid paying an annual
subscription in the same year, they will have to wait until after 8 May, every year, to register.
15


1. DOCUMENTS NEEDED ON THE ONLINE REGISTRATION
APPENDICES


1. scan of one document proving your identity (ID card OR passport) if this document has titles
in English as well, if not simple copy plus translated copy (with licensed translators stamp)

2. scan of marriage license if applicable (only if surname on ID document differs from surname
on your diplomas)

3. scan of a passport type photo

4. scan of the original university diploma (for university graduates for exemption purposes)
plus scan of the translated document (with licensed translators stamp)

5. scan of list of studied subjects (from the university) plus translated copy if necessary (with
licensed translators stamp) (diploma supplement)

6. scans of other diplomas that you consider would entitle you to further exemptions (like
membership of Professional bodies) optional



Important notes:
All documents mentioned above that are not in English or do not have English titles
must be translated by a licensed translator (notarization is not necessary)
It is enough to scan only a simple copy of those documents that already have their
section titles in English (for instance passport or diplomas that are (also) in English)
during the registration is made online, the payment is finalized during the online
application process through a debit/credit card available for online payment in
Pounds.


2. ACCA BANK DETAILS
Name Barclays Plc
Bank Address First Floor, Aurora House
120 Bothwell Street, Glasgow UK G2 7JT
Swift Code BARCGB22
IBAN GB48 BARC 2033 7040 7799 38
Sort Code 203370
Account Name ACCA
Account Number 40779938


Important notes:
When making payments by bank transfer or cheque please always mention your IR form number
/ student number
Please note that if paid by a bank transfer ACCA DOES NOT pick up ANY bank charges.






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3. DipIFR TEMPLATE EMPLOYER LETTER

Company Header

Company Logo

Date

To Whomever It May Concern

Through the following, we certify that Mrs. / Mr. ., who has been working with
our company for .. year(s), holds a years experience in the financial field, proving at the
same time a valuable employee and human asset.

Also, we recommend him / her as a suitable person to undertake Diploma in International
Financial Reporting, as this particular qualification will assist him / her in his / her current and
future activities with our company.

We see this qualification as an important step in the Continuous Development Program that we, as
a company, encourage our employees to pursue.

Thank you.
Best regards,
Official Signature & Stamp



4. WHY BECOME AN ACCA MEMBER?

Besides the prestige and recognition of the ACCA letters after your name, we also offer a range of
services and advantages to our members:

Local agreements:
In Romania, ACCA members have easy access to the qualifications of expert accountant, granted
by CECCAR and financial auditor granted by CAFR (they can become expert accountant or
financial auditor after submitting a file and passing an interview)

A few of the global agreements:
Distance learning MBA in association with Oxford Brookes (and other qualifications):
(http://www2.accaglobal.com/members/qualifications/mba/)
MA in Leadership Studies with the Centre for Leadership Studies at the University of Exeter
(http://www2.accaglobal.com/members/qualifications_partners/academic/leadership_studies)
ACCA/Institute of Directors Certificate and Diploma in Company Direction
(http://www2.accaglobal.com/documents/IoD_2008.pdf)
Membership of the Institute of Internal Auditors (The IIA)
(http://www2.accaglobal.com/allnews/members/2007/NEWSQ1/News/2869458)

Other than these, all ACCA members are part of a global network and receive career-long support from
ACCA.