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UK qualified students are eligible for exemptions in the following papers of the CMA qualification (2012 syllabus) offered by The Institute of Cost Accountants of India: [58] Foundation: Complete exemption. Intermediate: Paper 5- Financial Accounting Paper 6- Laws, Ethics & Governance Paper 8- Cost Accounting and Financial Management
AAT members can claim a range of exemptions from ACCA, ICAEW, ICAS, CIPFA and CIMA examinations and vice versa. Many AAT students go on to study for Chartered status with one of the Chartered bodies with approximately 30% of Chartered body membership comprising those who began their studies with AAT.
AIA Level 7 Post-graduate Diploma in Professional Accountancy (QCF) is based on the AIA Professional Level 2 papers and is deemed the equivalent level of a master's degree. In 2020, The Association of International Accountants (AIA) has surrendered its status as an Ofqual-recognised awarding organisation.
Association of Chartered Certified Accountants (ACCA) [ edit ] Prior to 2002, Hong Kong accountants were allowed to obtain full memberships from both Association of Chartered Certified Accountants (ACCA) and HKICPA under a joint examination scheme between the two institutions.
Students do not need a business or accountancy-related degree to become an accountant; CPA students include school-leavers, mature students and graduates. Previous qualifications may entitle students to exemptions. There are four stages of examinations with the CPA Institute: Formation 1 and 2 and Professional 1 and 2.
A past paper is an examination paper from a previous year or previous years, usually used either for exam practice or for tests such as University of Oxford, [1] [2] University of Cambridge [3] College Collections. Exam candidates find past papers valuable in test preparation.
Students with a minimum cumulative GPA of 3.5 (NITEC) or 2.0 (Higher NITEC; 2.5 from 2027), including up to 0.2 bonus points for Co-curricular activity (CCA) and/or 0.1 point for passing Bridging Mathematics, was also taken into consideration for matriculation in polytechnics, though this applies to most diplomas; Higher NITEC students who have ...
The substantial shareholdings exemption is an exemption from assessment of capital gains under corporation tax applicable to United Kingdom companies. The exemption is found in Schedule 7AC of the Taxation of Chargeable Gains Act 1992 .