Students will be required to use more complex financial instruments in business finance and risk management for example. New technical topics are introduced in the Advanced Stage modules, reflecting students’ greater financial and business awareness and their emerging proficiency and ability to integrate knowledge and skills both within and across technical subjects. A greater depth of business and financial analysis will be required to understand the implications and risks arising from the business issues. The application of technical knowledge in these modules requires an appreciation of the typical issues and problems facing businesses and their relationship to corporate reporting, assurance and taxation.
ICAB BANGLADESH PROFESSIONAL
The technical knowledge acquired at the Professional Stage is developed to a high level in the Advanced Stage modules. The application modules further develop and assess practical application of technical knowledge and skills.
The Knowledge modules introduce the core technical knowledge and skills required by a chartered accountant. The Professional Stage consists of knowledge modules and application modules. The three technical modules are Financial & Corporate Reporting, Advanced Audit & Assurance and Business Analysis. Structure and progression There are four Advanced Stage modules: the case study and three underpinning technical modules. to ensure that business topics and the associated technical content covered in each of the modules are clear.to modernise the CA qualification to reflect important emerging issues.to improve financial and business analysis skills.to ensure the application of professional and ethical skills as well as technical knowledge.to provide a greater focus on the provision of technical advice, whilst ensuring that the business implications of the advice given are understood.to ensure that students are able to identify and evaluate a broad range of business issues and communicate appropriate advice.The Advanced Stage has been constructed with the following aims: The syllabus has been designed to ensure students understand the fundamental principles of ethics, can apply relevant ethical guidance and are able to recommend actions to resolve ethical issues.Īdvanced Stage Aim The Advanced Stage of the CA qualification is designed to ensure that students are able to apply their technical, professional and ethical skills in a variety of business environments. Ethics is embedded throughout the qualification and there are specific learning outcomes included in a number of the modules. The diagram above shows the fourteen modules at the Professional Stage, where the focus is on the acquisition and application of technical skills and knowledge, and the Advanced Stage which comprises three technical modules and the case study. Progression through the CA modules, in combination with integrated and monitored work experience, will equip and prepare students for the final test of professional competence, the multi-disciplinary case study examination. Structure The syllabus has been designed to develop core technical, commercial, and ethical skills and knowledge in a structured manner. The CA qualification Aim The CA qualification aims to ensure all newly qualified chartered accountants have the technical and professional skills to begin their career and from which to build their ongoing professional development. 15 Professional skills required for the case study. 14 3 Financial structures and international business. 13 2 Investment appraisal and decision making. 13 1 Strategic analysis and enterprise risk management. 9 Advanced Audit & Assurance - 100 Marks. 9 4 Formulation of accounting and reporting policies. 7 3 Interpretation of financial information. 7 2 Preparation and presentation of extracts from financial statements.
7 1 Current issues in the reporting framework. 6 Financial & Corporate Reporting - 100 Marks.
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