CPA (U) COURSE 2014/2015
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1 1 CPA (U) COURSE 2014/2015
2 Certified Public Accountants of Uganda [(CPA(U)] Course The CPA (U) Course is designed to produce competent professional accountants, capable of making a positive contribution to the profession and the national economy in general. The graduates of this course are expected to serve as financial and management accountants, finance managers, auditors, tax and financial consultants among others. Examinations are set and marked by the Institute of Certified Public Accountants of Uganda (ICPAU). 1. Objectives of the CPA 1.1 To promote competent professional accountants capable of applying the knowledge, skills and values in a practical situation. 1.2 To provide a foundation of knowledge, skills and values that will stimulate those who complete the course to continue learning and adapting to changes throughout their professional lives. 2. Entry Requirements To register as a CPA (U) student, one must have one of the Page 1 Page 1 of 26 following qualifications from a recognized university/institution; (a) Degree (b) Certificates/Diplomas (c) A-LEVEL
3 2 CPA (U) COURSE 3. Exemptions Exemptions may, on application by registered students holding certain recognized degrees, diplomas, certificates and / or passes of subjects in other recognized professional accountancy bodies, be granted on a subject for subject basis. 4. Examination Entry The examinations are held thrice a year i.e. June, August and November. The Public Accountants Examinations Board (PAEB) is the examining body authorized to set and mark exams for all CPA (U) students in Uganda on behalf of ICPAU council. 5. Pass Mark The pass mark for each subject is 50%. 6. Modes of Study Harvest Training and Consultancy Ltd offers four distinct methods of study/training for the CPA (U) students; Evening program; Here Training sessions run from 6.00pm to 9.00pm, from Monday to Friday. Weekend Program; Here, training Sessions run from 9:00am to 6:00pm on Saturday and Sunday. By correspondence on distance learning. Here, Harvest organizes periodical face to face sessions for the distance learners. 3
4 CPA (U) SYLLABUS LEVEL 4 INTEGRATION OF KNOWLEDGE Paper 16 LEVEL 3 REPORTING Paper 13 BUSINESS POLICY & STRATEGY Paper 14 AUDIT & ASSURANCE SERVICES Paper 15 LEVEL 2 ADVANCED ACCOUNTING PROFESSIONAL ETHICS & VALUES MANAGEMENT DECISION & CONTROL TAXATION CORPORATE MANAGEMENT Paper 8 Paper 9 Paper 10 Paper 11 Paper 12 LEVEL 1 ACCOUNTING ECONOMIC ENVIRONMENT BUSINESS LAW BUSINESS MGT & COMPUTING QUANTITATIVE TECHNIQUES Paper 1 Paper 2 Paper 3 Paper 4 Paper 5 MANAGEMENT ACCOUNTING & FINANCE AUDIT THEORY Paper 6 Paper 7 4
5 CPA (U) FEES STRUCTURE 2014/2015 TRAINING FEES (HARVEST) PER PAPER Tuition Fees Revision Fees LEVEL 1 UGX 190,000 UGX 100,000 LEVEL 2 UGX 210,000 UGX 120,000 LEVEL 3 UGX 240,000 UGX 150,000 LEVEL 4 UGX 290,000 UGX 150,000 REGISTRATION FEES (ICPAU) EXAMINATION FEES (ICPAU) PER PAPER UGX120,000 UGX 75,000 (LEVEL1) UGX 85,000 (LEVEL 2) UGX 90,000 (LEVEL3) UGX 285,000 (LEVEL4) APPLICATION FORM (HARVEST) UGX 10,000 IDENTITY CARD (HARVEST) UGX 25,000 NATIONAL COUNCIL FEE UGX 22,500 Note: (i) Students are encouraged to endevour to register themselves at ICPAU by paying the above ICPAU applicable fees. However, in the event that the student wants our officers to register them at the Institute, the student shall be charged an administration cost of UGX 10,000. The above Fees may be changed with Approval of Governing Council. Amendment takes effect on the date promulgated and all previous agreements are thereby rescinded. COST OF READING MATERIALS REVISION KIT UGX 25,000 QUESTION BANK UGX 12,000
6 5 TRAINING MATERIALS & LIBRARY TRAINING MATERIALS On enrollment, students shall be given training materials in form of textbooks and revision kits at subsidized prices basing on the applicable fees as indicated on page 5. Textbooks contain all the subject content as per the ICPAU Syllabus. Revision kits contain past paper questions and answers. Harvest has developed solutions to all past paper questions to assist her students in preparing for examinations and to equip students with techniques of answering questions correctly and exhaustively. LIBRARY & RESOURCES On enrollment, all students are given library cards to enable them have access to numerous resources and textbooks to enhance their passing. PUBLICATIONS Harvest has developed comprehensive textbooks to assist her students during the training sessions. The following editions are available at our administration offices, and Library. For those who may wish to purchase a copy, these editions are available in all bookshops in town TITLE LEVEL COST 1. Quantitative Techniques Paper 5 (Level 1) UGX 35, Financial Accounting Paper 1 (Level 1) UGX 30, Taxation in Focus Paper 11 (Level 2) UGX 30, Professional Ethics & Values Paper 9 (Level 2) UGX 30, Audit Theory Paper 7 (Level 1) UGX 25, Commercial Environment Paper 4 (Level 1) UGX 25, Economics Paper 2 (Level 1) UGX 25, Advanced Accounting Paper 8 (Level 2) UGX 50, Business Law Paper 3 (Level 1) UGX 25, Management Decision and Control Paper 10 (Level 2) UGX 50, Public Sector Accounting UGX 50, Corporate Financial Management Paper 12 (Level 2) UGX 50, Management Accounting Paper 6 (Level 1) UGX 30,000
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