Certified

Public Accountant
Jointly awarded by IQN & Scottish Qualifications Authority

www.iqnglobal.com
Becoming a certified public accountant
CPA is jointly awarded by IQN and Scottish Qualifications Authority (SQA). SQA is the national, regulat-
ed awarding body in Scotland. CPA allows candidates to develop and apply wide ranges of tools and
techniques of financial management, International Accounting Standards (IAS), International Financial
Reporting Standards (IFRS) and International Standards on Auditing (ISA). CPA is recognised at Level 8
on the Scottish Credit and Qualifications Framework (SCQF) with 120 credit points.

Recognised at Exam anytime in 175 countries Benchmarked against

UK Qualifications Framework at 4500+ test corners European Qualifications Framework

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Who is it for?
There are no formal entry requirements for the CPA qualification. This is open to all from school
leavers to post graduates and employees who want to increase their knowledge and skills in public
accounting. However, it may be of particular interest to:

Working Professionals University Student General Interest

Accounting/Finance professionals A university student considering An individual with a general
who take regular managerial/ careers in the field of accounting interest in accounting, finance
strategic decisions or finance and business

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What does a CPA qualification mean for you?

International Recognition
CPA designatory letters are known throughout the world

The Credentials
CPA is awarded by SQA a government linked organisation

Integrity
CPA exams are globally standardised.

The quality is assured by Pearson & IQN

Competence
Acquire the financial acumen to perform your role in any

industry sector

Career Progression
Your development increases your chances of higher remuneration

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Top reasons to join

Use post-nominal letters CPA after your name!

01 02 03 04 05
Demonstrate your Earn an affordable Enhance global Join the global Gain a global
competence in qualification acceptance through a community of qualification that is
Financial Reporting & recognised in UK qualification professional jointly awarded by two
Financial Management framework (SCQF) benchmarked against accountants reputed brands: IQN &
European Qualifications Scottish Qualifications
Framework (EQF) Authority (SQA)

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Flexible exam schedule and global
network of test centres attracted me
most about 'Certified Public Accountant'.
After completing the qualification I
found this as prestigious and value
adding in my career.

- Satyanarayana V V V, India
Syllabus
CPA student needs to complete four units:

Finance
Finance unit provides students the opportunity to develop knowledge of Financial Management. This unit has been
designed to enable individuals to prepare for decision making of financing matters from organisational perspectives.
The unit provides understanding of proactive and quick assessment ability that enriches individuals' financial
management competency.

Management Accounting
This unit provides students the opportunity to gain knowledge of Management Accounting. It would help students
devise appropriate budgetary planning and cost minimisation strategies. Management Accounting would develop a
strong background for those individuals interested in cost and management accounting.

Financial Reporting
Financial Reporting unit has been designed with intense scenarios and real life examples that an accountant would
encounter on a day-to-day basis. The focus of this unit is to develop the ability of students to interpret financial
statements for business and analyse information promptly to provide successful financial reporting to the
management. Individuals interested in accounting for educational progressions would also find this unit an excellent
cornerstone in the field of corporate reporting.

Audit & Assurance

This unit provides students the opportunity to gain knowledge of Audit & Assurance. The unit explores areas of risk
management to control procedures with extensive focus on application of the knowledge that will enhance an
auditors ability to make decisions required to identify, analyse, control, monitor and review of business risk factors.

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Duration & Preparation
You need to pass FOUR units to qualify as CPA. The four units are:

Finance

Audit & Management

Assurance Accounting

Financial
Reporting

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Tuition Support
If you are from one of the following countries then you can take tuition support from our Registered
Training Centres (RTC). Details of RTC can be found at www.iqnglobal.com/centres

Azerbaijan India Pakistan Sri Lanka

Bahrain Jordan State of Palestine Tanzania
Bangladesh Kuwait Portugal Trinidad
Belarus Maldives Qatar Uganda
Cameroon Malta Romania Ukraine
Egypt Mauritius Saudi Arabia UAE
Ethiopia Mongolia Serbia United Kingdom
Gambia Myanmar Sierra Leone United States
Ghana Nepal Singapore Zimbabwe
Greece Nigeria Somalia
Hong Kong Oman South Africa

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How to complete?
There are three simple steps:

Step 01
REGISTRATION
Complete free online registration
and immediately download course
books and practice questions

Step 02
PREPARATION Step 03
Self-learning: Study course
book and practice questions as EXAMINATION
an independent student OR Open Pearson VUE web account
Supported-learning: Take and appear your exam at Pearson
tuition support from a training VUE test centre near your location
centre near your location

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 Exemption
We recognise your prior learning and experience. If
you already achieved a qualification in accounting
or finance and/or have work experience in the
relevant field, please send your certificate,
experience letter and CV to
support@iqnglobal.com
for free evaluation.
Exam & Fees
There are four exams to qualify for the CPA qualification. There will be total 40 MCQs (Multiple Choice
Questions) in each exam. Each MCQ will carry 2.5 marks and total marks is 100. Duration of the exam is
60 minutes. You will need to get minimum 60% marks to pass the exam. If you fail, you can always resit
the exam. There is no restriction on the number of resit you can attempt. You will need to pass all four
exams separately to qualify for CPA.

Our exam fee is 99 and payable through Pearson VUE web account. Exam fees become due only
when you decide to take the exam. If you fail in your first exam, you can resit by paying only 49

0 99 49
Registration fee free Cost of a single exam, if Resit fee per exam, if you
access to study resources you pass in first attempt need to retake any exam

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 EXAMS IN
MORE THAN 175 COUNTRIES
OF THE WORLD
IQN qualifications and exams are available globally in more than 175 countries. IQN
exam centres are authorised by Pearson VUE

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International Qualifications Network (IQN) is a global organisation for diploma and
professional qualifications. IQN is a trend-setter in offering affordable and recognised
qualifications. IQN specialises in developing and delivering assessments and
qualifications of various lengths and levels.

We facilitate self-learning by allowing free registration of our qualifications to

students worldwide. All of our students get free access to course books and learning
resources. We integrate the latest developments in business world to drive
innovation among students and professionals. We have 98 registered training
centres spread across 42 countries. Our registered training centres deliver classes to
our students who prefer supported-learning.

www.iqnglobal.com | support@iqnglobal.com