(ACCA) ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS
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1 (ACCA) ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS MOSCOW SPRING 2002 ATC INTERNATIONAL MOSCOW TEL (095)
2 CONTENTS Introduction 1 Who is ATC International? 2 The ACCA Qualification 3 The ACCA Examination Structure 3 Main Examination Rules 4 ACCA and Oxford Brookes BSc (Hons) Degree 4 Accredited Part 1 courses 5 International Bookkeeping Course 5 The ATC International Learning System 6 7 The Professional Training Club (PTC) 8 Course Dates to June Fees 10 Main Terms and Conditions 11 Enrolment 11 Enrolment Form 12 If you would like to discuss any aspect of the information given in this brochure, please do not hesitate to contact us at our Moscow Office. Marina Nelioubina ATC International 37, Leningradsky Prospekt, Korpus Moscow Russian Federation Tel (095) Fax (095) atc.moscow@atc-global.com marina.nelioubina@atc-global.com
3 Introduction The choice of a quality professional training consultant is critical to achieving success in ACCA s examinations. With ATC International you can be confident of dealing with the very best. We have been training in Europe, the Russian Federation and Central Asia since 1993 We have more ACCA graduates across the region than any other training provider, with many more about to qualify Our pass rates are typically double ACCA s global levels for all papers. No other provider has this kind of experience. At ATC International we are committed to doing everything we can to help you be successful in the ACCA exams. With us you can be sure of: Specialist Tutors We recruit the very best tutors, all of whom are subject specialists. They work only in the region and therefore have extensive experience of teaching students for whom English is a second language. Focused Study Material You will be given ATC International s unique study system, written by our tutors specifically for students in the region. The System sets out the curriculum for each subject in a clear and logical way and contains many examples and practice questions. On-going support and help Our experienced tutor and client teams are on hand to help with any problem - technical or practical. ACCA Liaison and Registration Service For those of you who want it, we offer a full ACCA liaison and registration service just ask the experienced staff our local office for details and they will be delighted to help. 1
4 Who is ATC International? The ACCA ATC International is the specialist in teaching the International Accounting and Audit Stream of the ACCA professional exams. Our expertise has been recognised by ACCA and they have exclusively commissioned us to run the course for their newly launched Diploma in International Financial Reporting and Auditing. ACCA also are using our material for their on-line course, the Certificate in International Auditing. Our Clients Our clients consist of both large multi-national organisations and local firms throughout the region. In fact, students from over 20 countries attend programmes in our main centres and the levels of success that they achieve ensure that they come back to us time after time. Here is what a couple of our clients have to say about us: We have come to depend on ATC International to provide us with top quality exam and bespoke training over the years. They are certainly our trainer of choice. Steve Sandweiss - Partner, Arthur Andersen As Finance Director, I am always looking for quality at a fair price, ATC International truly adds value to our people development process. Deepak Chakraborti, Finance Director, British American Tobacco So, whatever your ACCA training needs, you can be sure that ATC International has the experience, the skill and the resources to provide a truly effective solution. For further information on our company, and how we can support your ACCA programme, please call our professional and friendly team on (095) or us at atc.moscow@atc-global.com. We are here to make it easy for you. 2
5 The ACCA Qualification The ACCA is an internationally recognised accountancy body with over 250,000 students and members worldwide. To become a member, you have to take and pass a series of demanding professional examinations for which ATC International provides a highly successful study programme. The examination syllabus covers financial accounting, management accounting, financial management, strategy and business techniques, auditing and taxation. The papers are based on International Accounting and Auditing Standards and, in some countries including the Russian Federation, papers in local taxation and law are also available. ACCA s examinations are held in over 160 countries, twice a year in June and December. The ACCA Examination Structure The examinations are divided into three parts consisting of 14 examinations in total. All Part 1 and Part 2 Papers are compulsory (unless exemptions have been granted for a paper). Part 3 includes both optional and compulsory core Papers. Part Preparing Financial Statements* 1.2 Financial Information for Management 1.3 Managing People Part Information Systems 2.4 Financial Management and Control 2.2 Corporate and Business Law** 2.5 Financial Reporting* 2.3 Business Taxation** 2.6 Audit and Internal Review* Part 3 Optional Papers: Compulsory Papers: Any 2 from the following 4 subjects may be taken. 3.1 Audit and Assurance Services* 3.5 Strategic Business Planning and Development 3.2 Advanced Taxation** 3.6 Advanced Corporate Reporting* 3.3 Performance Management 3.7 Strategic Financial Management 3.4 Business Information Management * Based on International Accounting and Auditing Standards. ** Based on Russian legislation. 3
6 Main Examination Rules 1. All the examinations consist of written papers in English and are three hours long 2. A maximum of four papers may be taken at one examination session 3. The pass mark for all papers is 50% 4. Papers must be taken in sequence 5. All Part 1 Papers must be completed before Part 3 Papers are attempted 6. All Part 3 compulsory papers must be sat and passed in the same examination session 7. Students have up to 10 years in which to pass the examinations Taking the ACCA examinations To take the examinations and attend any ATC courses you must be registered as a student with ACCA. You can obtain an ACCA registration form from our local office and we would be delighted to help you with this process. ACCA and Oxford Brookes BSc (Honours) Degree ACCA has developed a unique relationship with the UK s Oxford Brookes University. This valuable initiative enables students to sit for an Oxford Brookes BSc Honours degree in Applied Accounting while taking their ACCA examinations. In addition to passing Parts 1 and 2 of the ACCA examinations, students will be required to complete the University s Research and Analysis Project. This is designed to ensure that students have acquired the additional key skills required for the award of an Oxford Brookes degree. The Research and Analysis Project Students will be required to demonstrate that they can research, analyse and use key skills as determined by the University. The Research and Analysis Project comprises a 5000 word Report and a 1500 word Key Skills Statement. The project is designed to complement the ACCA examinations and also test those skills which the university has identified as being vital for accounting graduates, including communication skills, information gathering, analysis and IT skills. For more information please contact your local office or visit the ACCA web site on 4
7 Accredited Part 1 Course ATC International is licensed by the ACCA to run special courses leading to internally set ATC exams for Part 1. Successfully completing these courses and exams allows our students to claim exemptions from the ACCA s equivalent papers. The course will consist of two modules. Under the special rules, students must sit both papers within module.1 at the same time. The modules can be taken either separately or at the same time. Module 1 Module Preparing Financial Statements 1.3 Managing People 1.2 Financial Information for Management If you are following the special course for Part 1 attendance on all elements is compulsory. For further information please do not hesitate to contact us on (095) or at atc.moscow@atc-global.com. International Bookkeeping Course Before students commence the accredited course for Paper 1.1, it is essential that they attend the ATC International Bookkeeping Course (IBK). This is a key part of the preparation for Paper 1.1, as it covers all the basic elements of Financial Accounting, which are assumed knowledge on the accredited course. Attendance on the IBK course is a requirement even if students have previously completed Accounting studies at University. The IBK may also be studied independently to the ACCA. You may just want some basic accounting knowledge, or you may not be sure that you want to start with the ACCA programme or are worried that perhaps your English is not yet good enough. If any of the above apply to you, why not just attend the International Bookkeeping Course. At the end of this three-day course you can take a test, which we will evaluate and discuss with you. You can then decide whether you would like to register and continue with studying for the ACCA qualification or not. 5
8 The ATC International Learning System As leaders in ACCA training in Europe, the Russian Federation and Central Asia, we have developed a convenient, systematic and structured approach that is your best chance of exam success. This system is summarised below CORE TOPICS INTRO COURSE COURSE TEST STUDY GUIDE MONITORING TESTS ON-GOING SUPPORT DIRECTED STUDY FEEDBACK KEY POINT REVISION REVISION COURSE EXTENSIVE QUESTION PRACTICE MOCK EXAM This system is further described on the next page: 6
9 The ATC International Learning System Introductory Courses Two days per subject of intensive tuition held at the weekend. The emphasis is on the key examinable topics. Many have an end of course test (Monitoring Test) to help you practice what you have learned. Directed Self Study Using our specially written Study System you will follow a carefully considered and clearly structured study plan with specific targets to achieve. We provide two monitoring tests under exam conditions, marked by our tutor team to provide you with feedback on your progress. Revision Courses Three to five days of intensive revision and practice per subject. The length of the course depends upon the complexity and depth of the curriculum. The emphasis is on key point revision and exam question practice to develop your exam techniques and maximise your chances of success. Mock Exams We cannot overstate the importance of practice. That is why we offer you the opportunity to practice, under full exam conditions, two realistic mock exams for each paper. Our tutors will mark the mock exams and provide you with detailed feedback. 7
10 The Professional Training Club (PTC) ATC International offers a comprehensive on-line service to students preparing for their ACCA examinations the PTC. An increasing number of members are enjoying the benefits of a wide range of facilities and support services, delivered effectively and conveniently by the Internet. This includes: Study Systems for each subject to be downloaded and used. These are updated for each ACCA exam session and accompanied by clear Study Guides which take students through each session in the system. Downloadable Study Question Banks, Monitoring Tests, Mock Exams and full Revision Question Banks providing students with all the exam practice they will ever need to succeed. These are all set to the same style as ACCA s own examination questions. On-line subject Newsgroups with scheduled tutor sessions to enhance the students periods of directed self-study by allowing them to exchange ideas and seek clarification of important topics. Technical articles by subject experts to deepen students knowledge. Exam tips designed to help students focus their preparation. ACCA news items to keep students up to date with their professional body. Relevant Internet links, giving students access to the wider world of business news and events and putting their studies in a real global context. Students can join either as individuals, by paying the enrolment fee of 50 GBP, or as part of a corporate membership agreement through their employer or educational institution. Individual students taking any of our professional ACCA courses will automatically be enrolled on the PTC for one season and given access to the study material for their ATC International course subject(s). Those students who have already joined the PTC and then take an ATC International professional ACCA course, will qualify for a discount of 4 GBP per subject per season For more information please contact Ronnie Smith at or ronnie.smith@atcglobal.com or visit the PTC web site on 8
11 Course dates to June 2002 Paper Introductory Booster* Revision* Exam International Bookkeeping Accredited Part 1* 1.1 Preparing Financial Statements (IAS) 1.2 Financial Information for Management March April 31 May 1 June June April 2 3 June June 1.3 Managing People 6 7 April 8 9 June June Paper Part 2 2.1Information Systems 2.1Information Systems Stream Corporate and Business Law (RU) 2.2 Corporate and Business Law (RU) Stream 2 Introductory including MT1 2 3 March March Monitoring Test 2 30 March or 13 April 30 March or 13 April Revision Mock Exam May 18 May May 27 May May 22 May May 31 May 2.3 Business Taxation (RU) March 6 or 20 April 9 12 May 13 May 2.4 Financial Management and Control 2.4 Financial Management and Control Stream March 13 or 20 April 4 7 May 8 May 9 12 May 13 May 2.5 Financial Reporting (IAS) 9 10 March 6 or 20 April May 18 May 2.5 Financial Reporting (IAS) Stream May 13 May 2.6 Audit and Internal Review March 6 or 20 April May 23 May Part 3 Optional Papers: 3.1 Audit and Assurance Services (IAS) March 13 or 20 April 5 8 May 9 May 3.3 Performance Management 2 3 March 6 or 20 April 1 3 May 4 May 3.4 Business Information Management Core Papers: 3.5 Strategic Business Planning 3.6 Advanced Corporate Reporting (IAS) 3.7 Strategic Financial Management *Including Accredited Coursework March 13 or 20 April May 13 May March 13 or 20 April May 27 May March 13 or 20 April May 23 May 9 10 March 6 or 20 April May 17 May 9
12 Fees Fees for courses are quoted in GBP exclusive of VAT (and any other indirect taxes) which will be added as appropriate. Paper Accredited Part 1* Introductory only (GBP )** Revision only (GBP )*** Full Course (GBP ) 1.1 Preparing Financial Statements (IAS) 1 N/A N/A 695 incl. International Bookkeeping 1.2 Financial Information for Management N/A N/A Managing People N/A N/A 590 Part Information Systems Corporate and Business Law (RU) Business Taxation (RU) Financial Management and Control Financial Reporting (IAS) Audit and Internal Review (IAS) Part Audit and Assurance Services (IAS) Advanced Taxation (RU) Performance Management Business Information Management Strategic Business Planning Advanced Corporate Reporting (IAS) Strategic Financial Management International Bookkeeping can be attended separately for a fee of GBP 150. * Note that under ACCA accreditation rules all parts of the course must be attended. ** Includes Introductory Course, Study System, Text and Monitoring Tests *** Includes Revision Course, Revision Question bank and Mock Exams All fees include automatic membership of the PTC per subject per season. 10
13 Main Terms and Conditions 1. All courses must be paid for prior to their commencement. 2. Courses will be billed in two phases 50% Introductory course fees and material, Monitoring Test and Assessment and 50% Revision course fees and Mock Exams, (Except for the Accredited Part1 courses, which will be billed in total) 3. To cancel participation in a course, notification must be received in writing at least one week before the course starts otherwise the full fee will be due. 4. ATC International reserves the right to change the tutor and/or the course dates. 5. Fees are quoted exclusive of VAT and other indirect taxes. These will be added to the fees. 6. Fess for the courses does not include any examination fee and any other fees payable directly to the ACCA. 7. Fees include tuition, material, tests, marking, course administration, reporting and coffee breaks. 8. A material delivery fee of GBP 30 per paper is added to all courses to cover the cost of shipping of material. 9. Coffee and Tea is provided on the course. No lunch is provided. 10. Current members of the PTC will only be eligible for the GBP4 per course subject discount if they enter their PTC ID number on the enrolment form. Enrolment To enrol on a course please fax your completed enrolment form to ATC International on (095) or send to: Marina Vorobyova ATC International 37, Leningradsky Prospekt, Korpus Moscow Russian Federation Tel (095) Fax (095) atc.moscow@atc-global.com marina.vorobyova@atc-global.com 11
14 ATC INTERNATIONAL ACCA INDIVIDUAL ENROLMENT FORM Please complete the form below in full: STUDENT NAME: COMPANY: ADDRESS: TEL: FAX: ACCA REG. NUMBER: PLEASE TICK IF YOU ARE ALREADY A MEMBER OF THE PTC: PTC ID NUMBER: Paper No. Full Course Intro only Revision only Please tick as appropriate Delivery fee please add GBP 30 per paper PTC member discount of GBP 4 per subject per sitting VAT at 20% Sales tax (if paying by credit card only) at 5% TOTAL Course Fee (GBP ) In order not to be charged for an unattended part of the course, written notification of cancellation must be received at least one week prior to the start of the course. Section 1 Payment by bank transfer (Please note that the endorsement is not valid unless stamped with the company stamp) Hereby we confirm that we agree to pay the fees for above student for the appropriate course. Position Signature: Full Name: Stamp: For invoicing purposes we require your bank and tax details. Please provide these below: Bank Name: Address: Account Number: Tax Identification Number: Section 2 Payment by Credit Card Name (as shown on the card): Type of Card (please tick one): Visa Amex Mastercard Card Number: Signature: Expiry Date: Date: 12
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