Education in Auditing & Accounting At University Level In The Republic Of Moldova
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1 STAREP - Strengthening Auditing and Reporting in the Countries of the Eastern Partnership Education in Auditing & Accounting At University Level In The Republic Of Moldova Valentina Paladi, PhD, Dean, Faculty of Accounting, Academy of Economic Studies of Moldova Chisinau, April 1-2, 2014
2 University Education System In The Republic Of Moldova May 2005, the Republic of Moldova joined the Bologna Process Three cycles higher education qualifications Academic Mobility Autonomy of Universities Recognition of Degrees and Ranks Internationalized Higher Education and Other Aspects
3 Educational system of the RM POSTDOCTORAL 5 HIGHE R EDUCA TION CYCLE III DOCTORAL DEGREE, 3-4 YEARS CYCLE II - MASTER S DEGREE, 1-2 YEARS CYCLE I - LICENTIATE DEGREE, 3-4 YEARS 3 Lyceum 3 years 3 Vocational school, 3 years 4 College, 4 years Gymnasium, 5 years Primary education, 4 years Preschool
4 The Bologna System In 2006, the national Credit Transfer System similar to ECTS (European Credit Transfer System) was introduced From January 1, 2013, all universities enjoy financial autonomy Currently, the Code of Education is being finalized
5 Number of institutions of higher education in the RM, by type o title (total institutions / public HEDs)
6 Number of higher educational institutions specializing in economics, (public vs private)
7 Number of public higher education institutions of economics and offering specialization in accounting (total public/ accounting specialization)
8 Academy of Economic Studies of Moldova Set up on September 25, 1991 by Government Decree A leading and prestigious economic university of the Republic of Moldova
9 Accreditation of the Academy of Economic Studies of Moldova 2001 National Council for Academic Appraisal and Accreditation of Educational Institutions in the Republic of Moldova 2006 National Appraisal and Accreditation Council 2007 Ministry of Education and Youth National Appraisal and Accreditation Council 2009 ISO 9001:2008
10 Cooperation Agreements All in all, 55 cooperation agreements with universities of 18 states, of which: Romania - 17 France - 5 Ukraine - 10 Italy - 3 Poland - 2 Russia - 4 Belarus - 2 China - 2 Bulgaria, Sweden, Latvia, Serbia, Morocco, Estonia, Czech Republic, Turkey and Austria 1, The agreements include programs of academic and scientific exchange for students and professors.
11 To date, Academy of Economic Studies of Moldova has trained graduates in economics, i.e. Managers Financial experts Marketing managers Accountants IT professionals Statisticians Economists
12 Number of students
13 Departments in Academy of Economic Studies of Moldova Business and Administration General Economics and Law International Economic Relations Finance Cyber Sciences, Statistics and Economic Information Accounting National College of Commerce
14 Business and Administration Department Business and Administration Intellectual Property Management Hospitality Management Procurement Public Catering and Management Marketing and Logistics Commodity Science and Trade
15 General Economics and Law Department General Economics Administration of Government Labor Resources Management Law
16 International Economic Relations Department International Economics and International Economic Relations
17 Finances Department Banks and Finance
18 Cyber Science, Statistics and Economic Informatics Department Cyber Science and Economic Informatics Information Technologies Information Management Applied Informatics Information Security Informatics Statistics and Economic Forecasting
19 Department of Accounting Accounting
20
21 Masters School of Economics and Business Overall specialization Professional Training Number of Curricula Political Science Administration of Government 2 Economics Accounting, Accounting & Finance, Accounting & Business and Administration Finance 5 Business and Administration 9 Marketing and Logistics 3 International Economics and International Economic Relations 5 7 General Economics 4 Statistics and Economic Forecasting 4 Cyber Science and Economic Informatics 3 Commodity Science and Trade 2 Law Law 10 Science Information Science 1 Public Services Hospitality Management 3
22 Chairs of the Accounting Faculty in Academy of Economic Studies of Moldova Accounting and Auditing Accounting and Economic Analysis
23 Number of actual students, Accounting Faculty Academy of Economic Studies of Moldova
24 Accounting Department Graduates, Moldovan Academy of Economics
25 Accounting Faculty Accreditation (ACCA) In 2012, Accreditation process began Name: ACCA (the Association of Chartered Certified Accountants) Established in:1904 Head Office: Glasgow, Great Britain Offices: a network of 83 offices and centers globally Membership and students: members and students from 173 countries. Currently, the Republic of Moldova has 40 АССА members and there are183 students who can take certification exams at the ACAP certification centers in Chisinau, and there are 5 affiliated ACCA members.
26 ACCA Qualifications Knowledge F1 Accountant in Business (AB) F2 Management Accounting (MA) F3 Financial Accounting (FA) Skills F4 Corporate and Business Law (CL) F5 Performance Management (PM) F6 Taxation (TX) F7 Financial Reporting (FR) F8 Audit and Assurance (AA) F9 Financial Management (FM) Essentials (all 3) P1 Professional Accountant (PA) P2 Corporate Reporting (CR) P3 Business Analysis (BA) Options (any 2 of 4) P4 Advanced Financial Management (AFM) P5 Advanced Performance Management (APM) P6 Advanced Taxation (ATX) P7 Advanced Audit and Assurance (AAA)
27 Stages of MAE Accounting Faculty Accreditation Stage one: 1. Getting to know the contents of - the Accreditation Handbook, - The ACCA syllabus and Manual 2. Filing an application for ACCA accreditation.
28 Accreditation: Stage Two 1. Familiarization with the accreditation process of the accounting and managerial informatics department (of Bucharest Academy of Economics) 2. Organizing and holding an International Conference 3. Review of curricula and examination papers 4. Preparing a full set of papers for ACCA accreditation and filing it in 5. Technical and financial support: REPARIS Regional Project ( and South-South Experience Exchange Facility Trust Fund ttp://wbi.worldbank.org/sske/) of the World Bank.
29 Accreditation: Stage Three Implement the reviewed curricula in the teaching process Continuous renewal of curricula and manuals in line with the ACCA Requirements
30 Advantages of ACCA accreditation for the Moldovan Academy of Economics International recognition Better visibility of the accredited university to potential students in search of option for a concrete specialization Improved quality of courses Accreditation process is free of charge
31 Advantages of ACCA accreditation for graduates A leave from certain courses and exams Reduction of costs Professional mobility in EU countries and beyond
32 Thank you! Academy of Economic Studies of Moldova MD-2005, Moldova, Chisinau, str. Bănulescu-Bodoni, 61
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