Issued by the ACCA South-Eatern office (Romania, Greece, Bulgaria, Moldo a!

Str" Bu#esti $%, Bl" A$, Sc"A , Et" &, A'"(), Sector % )%%)%( Bucuresti, Romania *el+ (,-).%! (%. /0 -&1 2a3+ (,-).%! (%% %4 0%

Initial steps for registering to an ACCA Qualification Summary

About ACCA Choosing the most appropriate ACCA Qualification for you Our Qualifications:

1.

ACCA Qualification

a. Initial registration b. E3em'tions c. 2ees d. *raining 5 studying 2.

Certified Accounting Technician

a. Initial registration b. E3em'tions c. 2ees d. *raining 5 studying 3.

Diploma in International Financial eporting

a. Initial registration b. 2ees c. *raining 5 studying 4.

Certificate in International Financial eporting

a. Initial registration 5 2ees b. E3am 5.

Diploma in Financial !anagement

a. Initial registration 5 2ees b. E3ams 5 6ro7ects 5 Studying 6.

Certificate in International Auditing

a. Initial registration 5 2ees b. *raining 5 studying 7.

International Certificate in Financial "nglish Appendices:

1. 8ocuments needed in the registration file 2. ACCA ban9 details 3. 8i'I2R : 8i'2M tem'late em'loyer letter 4. ;hy become an ACCA member< 5. Im'ortant dates and deadlines

A#O$T ACCA

ACCA (the Association of Chartered Certified Accountants! is the largest and fastest-gro=ing global 'rofessional accountancy body =ith (.&,))) students and %..,))) members in %/) countries" ;e aim to offer the first choice 'rofessional >ualifications to 'eo'le of a''lication, ability and ambition around the =orld =ho see9 a re=arding career in accountancy, finance and management" ;e su''ort our students and members throughout their careers, 'ro iding ser ices through a net=or9 of nearly 4) offices and centres" *his global net=or9 is unmatched by any other accountancy body" It under'ins ACCA?s national o'erations, 'ro iding ser ices and su''ort to members, students and other sta9eholders" ;e use our e3'ertise and e3'erience to =or9 =ith go ernments, donor agencies and 'rofessional bodies to de elo' the accountancy 'rofession" ;e aim to achie e and 'romote the highest 'rofessional, ethical and go ernance standards and ad ance the 'ublic interest" ACCA?s re'utation is grounded in o er %)) years of 'ro iding accounting and finance >ualifications" @ur long traditions are com'lemented by modern thin9ing, bac9ed by a di erse, global membershi'" @ur re'utation continues to gro= as our >ualifications attract large numbers of ne= students each year, highlighting the attraction of accountancy as a basis of a successful career" ACCA 'roduces 'rofessional accountants =hose s9ills and 9no=ledge are re>uired by em'loyers, =ith 'otential to 'rogress to obtain fulfilling careers in many roles in accounting and business" Also, ACCA en7oys o=es much of its re'utation to the acti e role it 'lays in de elo'ing the accountancy 'rofession, =or9ing =ith many accountancy organi#ations at international, regional and local le el" ACCA is re'resented in the =orldAs 9ey accounting and finance organi#ations and committees, and influential in 'ublic 'olicy" ACCA is an organi#ation that ta9es a 'roacti e stance in hel'ing to sha'e the 'rofession of the future" !ore people %ualify locally &ith ACCA than &ith any other international accountancy body' All ACCA members ha e achie ed common membershi' criteria, from China to BC, 6oland to South Africa" E ery eight minutes, some=here in the =orld, someone registers to study =ith ACCA" *he a''ro3imate number of students and members are+ in Romania ())) and -&), in Bulgaria $&) and %&) and in Moldo a %.) and .)" ACCA is seen as an e3am'le of e3cellence in education, training and regulation by many accountancy bodies and regulatory authorities" *he local ACCA office, dealing mainly =ith Romania, Greece, Bulgaria and Moldo a =as o'ened in March .))$, in Bucharest"

C(OOSI)* T(" !OST A++ O+ IAT" ACCA Q$A,IFICATIO) FO

-O$

*he global demand for >ualified finance 'rofessionals has ne er been higher, and their =or9 more aried" Ma9e the right choice and you could =or9 for the ty'e of organi#ation that suits you" If you are serious about a career as a finance 'rofessional, you need to thin9 seriously about a 'rofessional >ualification" *his is =here ACCA comes in" ;ith a ariety of 'rofessional >ualifications (out of =hich the more 9no=n is the ACCA Qualification . the only one that gi/es you the right to become an ACCA member ! ACCA is highly recogni#ed by em'loyers and national 'rofessional associations as =ell" E erybody a''reciates the fact that ACCA >ualifications follo= the same standard throughout the &orld" ACCA o'erates =ith more then (.& e3amining centers in %/) countries at each e3amination session, including one in Bucharest, Athens, Sofia and Chisinau" *here are a fe= general 'oints that are =orth ma9ing about ACCA >ualifications+ 2irstly, all of our >ualifications are e0amined in "nglish only - because only by e3amining in one language can =e maintain global consistency in the standard of >uestion 'a'ers and mar9ing" *his must not frighten you since =hen obtaining the >ualifications it is not your English under scrutiny" It only has to be understandable" Also all our =ritten e3ams are held in the same day, =ith the same sub7ects throughout the =orld" Secondly, all ACCA >ualifications are Dopen architectureE" All details of all >ualifications syllabi, 'ast e3am 'a'ers, e3aminersA comments, and teachersA notes and so on - are freely a ailable to all ia our =ebsite ==="accaglobal"com" ;e do this for t=o reasons+ (a! to 'ro ide access to all students, teachers and em'loyers, and (b! to 'romote best 'ractice else=here" *hirdly, for all our >ualifications, you should note that ACCA is the "0amining #ody only" ;e do not 'ro ide training oursel es for any of our >ualifications, as =e belie e that the integrity of a >ualification is com'romised if the same 'eo'le are e3amining as are teaching" So in most countries =e =or9 =ith se eral com'anies =e call A''ro ed Fearning 6artners" In brief, our >ualifications are+ ACCA Qualification G core ACCA >ualification1 %- e3ams1 the only >ualification gi ing the graduate the right to become an ACCA member1 most 'o'ular Certified Accounting Technician G technician >ualification1 0 e3ams1 gi es essential, basic s9ills re>uired in transaction 'rocessing and accounting su''ort roles Diploma in International Financial Reporting G hel'ing =ith 9no=ledge on I2RS1 % =ritten e3am1 holders of this di'loma =ill be e3em't one e3am from ACCA Hualification Diploma in Financial Management G finance for non-accountants1 . e3ams and . 'ro7ects Certificate in International Financial Reporting G hel'ing =ith 9no=ledge on I2RS1 % online e3am Certificate in International Auditing G hel'ing =ith 9no=ledge on ISAAs1 % online e3am International Certificate in Financial English G assessing language s9ills

1' ACCA Q$A,IFICATIO) *he ACCA Hualification is designed to 'ro ide the accounting 9no=ledge, s9ills and 'rofessional alues =hich =ill deli er finance 'rofessionals =ho are ca'able of building successful careers across all sectors, =hether they are =or9ing in the 'ublic or 'ri ate sectors, 'racticing in accounting firms, or 'ursuing a career in business" In order to >ualify as an ACCA member, you =ill com'lete+

%- e3ams (nine of =hich are eligible for e3em'tion G ma3imum number, a ailable only for accredited institutions" 2or a list of institutions and a=arded e3em'tions 'lease isit+ htt'+55==="accaglobal"com5students5studyIe3ams5e3em'tions!" *hese English language e3ams (co ering a range of finance and management sub7ects! =hich are s'lit into t=o le els+ 2undamentals - com'rising Cno=ledge and S9ills modules - and 6rofessional G com'rising @'tions and Essentials modules can be ta9en at your o=n 'ace during %) years, but most of our students finish them in a''ro3imately three- four years" ACCA organi#es t=o e3amination sessions 'er year (in the months of June and 8ecember! and in each session you can sit u' to four e3ams" ;e ha e (.& e3am centres all o er the =orld (in Bucharest, Athens, Sofia and Chisinau as =ell! and once an ACCA student you can ta9e your e3aminations in any of these (.& centres, =here er your career ta9es you" 2or more information about the syllabus of e3ams 'lease isit+ htt'+55==="accaglobal"com5students5studyIe3ams5>ualifications5accaIchoose5acca5fu ndamentals5 Rele ant and documented 'ractical e3'erience, =ith a minimum of three years G e3'erience =hich may be obtained before, during or after ta9ing the e3ams and com'letion of %( 'erformance ob7ecti es a 6rofessional Ethics module =hich =ill be com'leted online after becoming a student

In order to see a fe= recently as9ed >uestions on the ACCA Hualification and their ans=er, 'lease isit lin9+ htt'+55==="accaglobal"com5students5studyIe3ams5>ualifications5accaIchoose5acca5o er ie=5f a>5. a2 I)ITIA, "*IST ATIO)

In order to sit the ACCA e3ams you ha e to be first registered as an ACCA student (trainee!" *his initial registration for the ACCA Hualification can be done either online, at htt'+55==="accaglobal"com57oin5register5online or by filling in a 'rinted form =hich can be re>uested directly from BC, from the ACCA South-Eastern Euro'e office or from accredited A''ro ed Fearning 6artners in the s'ecific countries" It is 'referable that you register online but no matter =hether you register online or you fill in the 'rinted form, your registration file (containing documents listed in A''endi3 %! =ill ha e to reach ACCA BC office (ACCA Customer Ser ices . Central Huay 40 Kyde'ar9 Street Glasgo= G( 4B; Bnited Cingdom! this can be done either by+ 12 you sending them directly to BC1 32 sending them to the local ACCA South-Eastern Euro'e office (the local office =ill then send them to the BC =ith no e3tra charge to you! or (! contact one of the A''ro ed Fearning 6artners =ho might also offer administrati e ser ices" *he registration goes on all throughout the year, but 'lease note that there are . initial registration deadlines 'er year+ in order for you to sit e3ams in the 8ecember session, all your documents must reach the ACCA BC office by %&th of August (or the ACCA local office by %st of August G 'lease mind also the deadlines of our 'artners, the A''ro ed Fearning 6artners if you choose to use their ser ices! and in order to sit e3ams in the June session all your documents must reach the ACCA BC office by (%st of 8ecember (or the ACCA local office by %&th of 8ecember G 'lease mind also the deadlines of our 'artners, the A''ro ed Fearning 6artners if you choose to use their ser ices!" *he cost for the registration consulting and trans'ort (courier! ser ices =ill be entirely co ered by the ACCA local office" (@nly for the segment ACCA Romania G ACCA BC!

@nce your a''lication file and documents ha e been 'rocessed successfully ('lease allo= u' to se en =ee9s!, you =ill recei e your Student Information 6ac9, =hich contains all you need to 9no= as a student of ACCA, including+ Registration Card1 8etailed syllabus1 Information regarding the ACCA5@3ford Broo9s scheme (htt'+55==="accaglobal"com5students5studyIe3ams5>ualifications5degree5!1 *he 'rogram of the e3ams as =ell as information regarding the e3amsA organi#ation1 Access to trainee de elo'ment matri3 =hich details the minimum re>uirements of 'ractical e3'erience in relation =ith the 'ossibility of becoming an ACCA member1 *he 'ass=ord for an online 'ersonal account (myACCA! by means of =hich you =ill be able to manage your ACCA acti ity" Lou =ill also recei e monthly co'ies of the ACCA studentsA maga#ine student accountant containing im'ortant information about forthcoming e3aminations, technical articles on the syllabus, ne=s, re ie=s and other useful information" b2 "4"!+TIO)S @n your initial registration form you ha e an e3em'tions section, e3em'tions that you can re>uire based on your 're ious studies" *his fact means that ACCA recogni#es that you already might ha e rele ant 9no=ledge from 're ious >ualifications and you can be e3em't from sitting some of ACCAAs e3ams based on your academic records" E3em'tions are granted as follo=s+ accounting bachelorsA degree G four e3em'tions1 accounting and another sub7ect (li9e finance-accounting! - three e3em'tions1 finance degree three e3em'tions1 business and management degree - one e3em'tion1 la= degree - one e3em'tion1 MBA - three e3em'tions1 other di'lomas - no e3em'tion" It is ery im'ortant to 9no= that if you hold se eral >ualifications on the same field of acti ity, the e3em'tions =ill not be summed u' as the same e3em'tion can be granted for different >ualifications (for e3am'le if you hold a bachelor degree in accounting you obtain e3em'tions for 'a'ers 2%, 2., 2( and 2- and if you also hold a MBA degree you obtain e3em'tions for 'a'ers 2% to 2( and the final e3em'tions recei ed =ill be for 'a'ers 2%, 2., 2( and 2-!" *o see in more detail =hat e3em'tions your >ualification =ill grant you 'lease chec9 our online e3em'tion database+ htt'+55==="accaglobal"com5students5studyIe3ams5e3em'tions" *he e3em'tions must be 'aid 7ust li9e normal e3ams only you donAt ha e to sit the e3am, buy the boo9s or ta9e the courses for that sub7ect" Lou =ill 9no= the e3em'tions you =ere granted once you recei e the Student Information 6ac9 and then you =ill be able to register for the ACCA e0ams G for the 8ecember session the deadline is the %&th of @ctober (date by =hich the ACCA must recei e your o'tion! and for the June session the deadline is the %&th of A'ril" Lou can register online to the e3ams through your 'ersonal ACCA account, myACCA, or you can register by filling in some forms (recei ed by 'ost from ACCA BC! that you =ill ha e to send bac9 to the ACCA local office or to the BC directly" c2 F""S Initial registration fee of $$ M (the 'roof of 'ayment should be included in the registration file! Cno=ledge module e3ams+ &) M 'er e3am (3(! S9ills module e3ams+ $) M 'er e3am (3$! 6rofessional module e3ams+ /) M 'er e3am (3&! As ACCA student you =ill also 'ay an annual subscri'tion fee of $$ M that is 'ayable on the %st of January follo=ing registration" *hese are all fees 'ercei ed by the ACCA" All ta3es are 'ayable directly in Great Britain and only in GB6" *here are more =ays to ma9e the 'ayments to ACCA+ online (=hen com'leting your online form by means of a credit card

=hich can be used for online 'ayments!, ban9 transfer (the ACCA ban9 details in A''endi3 . of this document!, che>ue, etc" d2 T AI)I)* 5 ST$D-I)* Lou can choose to study for the ACCA e3ams either indi idually or by attending classes" In the case in =hich you choose to ta9e classes for the ACCA e3ams than you must contact ACCAAs A''ro ed Fearning 6artners (belo= =ith bold G the other com'anies that offer ACCA courses ha e not a''lied yet for this le el of accrediation! because ACCA does not 'ro ide training for its >ualifications, it offers only the educational structure, the syllabus+ ACCA Tuition +ro/iders in omania: 1) BPP International Bucharest ==="b''"com1 (.-(- Magheru Bl d, Sector %, E-mail+ bucharestNb''"com1 tel+ ,-) .% .%. .& 0%, 2a3+ ,-) .% .%. .- ..1 !) ATC International "ucharest ==="atc-global"com Calea Oictoriei nr ..-, Sector %, Bucuresti *el 5 fa3 ,-) (.%! (%- -4 0) e-mail+ bucharestNatc-global"com #) IREC$%&'Colegiul ACCA ==="irecson"ro1 e-mail+ accaNirecson"ro1 *el+ ,-).%"(%-"%4"0) 2a3+ ,-).%"(%("%/"(. -! Intercollege Institute of Business Studies, ==="intercollege"ac"cy," @stasilor no ./ sector % Bucuresti 'ostal code )%).)& tel5fa3+ ,-)-.%-(%% .) 0$, mobil+ ,-) /.$ %)% %$) email+ ibs"roNintercollege"ac"cy1 mbaNcityu"ro ACCA Tuition +ro/iders in *reece: 1) Intercollege Global Training ==="globaltraining"gr1 .$& Mesogeion A enue,Peo 6sichi9o,%&-&%, Athens, Greece1 dotsias"sNintglobaltraining"com tel+ , ()-.%)-$/..4$4, fa3+ ()-.%)-$/.0$.0 !) %i(onomote)ni(i $eminars $.A ==="oi9onomote3ni9i"gr, $% Stadioy Street, Athens, %)&&% Greece tel+ ()-.%)-&.))%.(, fa3+ ()-.%)-&.))%.. e-mail+ eusemNoi9onomote3ni9i"gr #) Ecole European Centre of %pen *earning Education ==="ecole"gr1 6lateia Egy'tou %B, Athens %)-(-, e-mail+ 'residentNecole"gr1 *el+ ()-().%)-4.&((() 2a3+ ()-().%)-4.&((.) ACCA Tuition +ro/iders in #ulgaria: 1) International +uman Resources+ htt'+55==="ihr"bg5accamain"html, Sofia %-)-, Gotse 8elche Bl d, Building .., entry G, 4th floor, a't .%, CRI* Building, tel5fa3+ ,(&0 . 4&4 4/%$1 -(- %)0(, educationNihr"bg and !) BPP Professional Education ==="b''"com E@@8 Elieff Center for Education and Culture, % Bni ersity 6ar9 Street Students9i grad Sofia %/)) Bulgaria ,(&0 . 0$) /0%4, fa3+ ,(&0 . 0$) /0-&1 MariaBan9o aNb''"com" ACCA Tuition +ro/iders in !oldo/a: 1) ATC International in association ,ith AdCognos $R* str" (% August %040, nr %.&, Sector Centru, Chisinau *el 5 fa3 ,(/( .. .(( )$) e-mail+ infoNadcognos"md Because ACCA offices do not sell study materials 'lease contact the abo ementioned tuition 'ro iders in order to see =hat o'tions they ha e for the students (they all ha e different fees!" If you =ant to buy the boo9s and cannot find them in your country, you =ill find the contact details of the ACCA authori#ed 'ublishing houses by accessing+ htt'+55==="accaglobal"com5learning'ro iders5tuition'ro iders5t'r5teaching5'ublishers5" *his =ay, you =ill be able to order the boo9s directly from BC and you =ill be able to see all their 'rices" *here is also a good deal of online, distance courses that you might choose" Po matter the chosen study ariant, I recommend you to read all the online resources =hich are 'ro ided by ACCA for free+ htt'+55==="accaglobal"com5students5studyIe3ams5>ualifications5accaIchoose5acca5fundamen tals5ab5 for each e3am G former e3am sub7ects, e3aminersA comments etc" If you =ant to search a tuition 'ro ider near you 'lease access this lin9+ htt'+55==="accaglobal"com5students5studyIe3ams5tuition5searchItuition

3' C" TIFI"D ACCO$)TI)* T"()ICIA) *he CA* >ualification =ill 'ro ide you =ith a solid foundation in finance and accounting" Lou =ill learn all the necessary technical s9ills and 9no=ledge re>uired to 'erform an accountingsupport role" And after 'assing the CA* e3ams, youAll be able to gain e3em'tions from the ACCA Hualification and be one ste' closer to 'rofessional status" *o achie e CA* status you =ill need to+ Com'lete a set of 0 e3ams (htt'+55==="accaglobal"com57oin5cat5e3ams5!" one-year?s rele ant and documented 'ractical e3'erience in the =or9'lace" *he CA* >ualification is fle3ible and allo=s you to ta9e control of ho= and =here you study" ;ith a range of internationally rele ant syllabus o'tions and the choice of distance learning, face-to-face or self study, the >ualification allo=s you to study at your o=n 'ace" a2 I)ITIA, "*IST ATIO)

(Similar to ACCA Hualification! In order to sit the CA* e3ams you ha e to be first registered as a CA* student (trainee!" *his initial registration for CA* can be done either online, at htt'+55 ==="accaglobal"com57oin5register5online or by filling in a 'rinted form =hich can be re>uested directly from BC, from the ACCA Romania, Bulgaria or Moldo a office or from accredited tuition 'ro iders in the s'ecific countries" Po matter =hether you register online or you fill in the 'rinted form your registration file (containing documents listed in A''endi3 %! =ill ha e to reach ACCA BC office (ACCA Customer Ser ices . Central Huay 40 Kyde'ar9 Street Glasgo= G( 4B; Bnited Cingdom! this can be done either by+ %! you sending them directly to BC .! sending them to the local ACCA Romania, Bulgaria and Moldo a office (the local office =ill then send them to the BC =ith no e3tra charge to you! or (! contact one of the accredited tuition 'ro iders =ho might also offer administrati e ser ices" *he registration goes on all throughout the year, but 'lease note that there are . initial registration deadlines 'er year+ in order for you to sit e3ams in the 8ecember session, all your documents must reach the ACCA BC office by %&th of August (or the ACCA local office by %st of August G 'lease mind also the deadlines of our 'artners, the tuition 'ro iders if you choose to use their ser ices! and in order to sit e3ams in the June session all your documents must reach the ACCA BC office by (%st of 8ecember (or the ACCA local office by %&th of 8ecember G 'lease mind also the deadlines of our 'artners, the tuition 'ro iders if you choose to use their ser ices!" *he cost for the registration consulting and trans'ort (courier! ser ices =ill be entirely co ered by the ACCA local office" (@nly for the segment ACCA Romania G ACCA BC! @nce your a''lication file and documents ha e been 'rocessed successfully ('lease allo= u' to se en =ee9s!, you =ill recei e your Student Information 6ac9, =hich contains all you need to 9no= as a student of ACCA, including+ Registration Card Student Kandboo9 8etailed syllabus 6ractical E3'erience re>uirements Potification of any e3em'tions a=arded (ACCA5CA*! 8etails of your 'ersonal 'asscode for access to ACCA online facilities Lou =ill also recei e monthly co'ies of the ACCA studentsA maga#ine student accountant containing im'ortant information about forthcoming e3aminations, technical articles on the syllabus, ne=s, re ie=s and other useful information" b2 "4"!+TIO)S *here are no formal academic >ualifications necessary to register for the CA* >ualification" Ko=e er your 're ious >ualifications may entitle you to e3em'tions from some of the CA* e3ams" *his means that you =ill start your studies at the most a''ro'riate le el according to your 9no=ledge and s9ills 'ro en by your academic record" Lou may also be able to claim e3em'tion from the introductory 'a'ers of the CA* >ualification, if you already ha e one

year?s rele ant 'ractical e3'erience" 6lease chec9 our e3em'tions database for a list of e3em'ted institutions+ htt'+55==="accaglobal"com5students5studyIe3ams5e3em'tions" *he e3em'tions are not 'aid for the introductory and for the intermediate le el" 2or the ad anced le el, the e3em'tions are 'aid e3actly as the e3ams from this le el" c2 F""S Initial registration fee of &4 M (the 'roof of 'ayment should be included in the registration file! Introductory le el e3ams+ (/ M 'er e3am (3.! Intermediate le el e3ams+ (/ M 'er e3am (3.! Ad anced Fe el+ -. M 'er e3am (3&! As CA* student you =ill also 'ay an annual subscri'tion fee of &4 M that is 'ayable on the %st of January follo=ing registration" *hese are all fees 'ercei ed by the ACCA" All ta3es are 'ayable directly in Great Britain and only in GB6" *here are more =ays to ma9e the 'ayments to ACCA+ online (=hen com'leting your online form by means of a credit card =hich can be used for online 'ayments!, ban9 transfer (the ACCA ban9 details in A''endi3 . of this document!, che>ue, etc" Those &ho graduate CAT Scheme enter directly 6&ithout registration fee and &ithout paying for the e0emptions2 in ACCA Qualification S7ills !odule' d2 T AI)I)* 5 ST$D-I)* Bnfortunately, in the region, none of the tuition 'ro iders offer classes for CA* >ualification because, until no= the scheme =as not been much ad ertised and also because 'eo'le are ery ambitious and they =ant to 'roceed directly =ith the ACCA Hualification and as a result there is no demand for such classes" *he study materials must be ordered directly from Great Britain because they can not be bought from Romania" If you =ould li9e to 9no= more about the CA* e3ams and 'ast sub7ects 'lease isit this lin9+ htt'+55==="accaglobal"com5students5studyIe3ams5>ualifications5technicianscheme5" 8' DI+,O!A I) I)T" )ATIO)A, FI)A)CIA, "+O TI)* . DI+IF

*he ACCA 8i'loma in International 2inancial Re'orting (8i'I2R! =ill enable you to cross boundaries in an increasingly im'ortant field of accountancy" It is designed to de elo' 9no=ledge of international financial re'orting standards" It 'ro ides an understanding of the conce'ts and 'rinci'les =hich under'in them, and of their a''lication in the international mar9et'lace" *his >ualification is intended for 'rofessional accountants and auditors, =or9ing in 'ractice and industry, =ho are >ualified in accordance =ith national accounting standards" ACCA has designed the 'rogramme to be fle3ible, so that the 8i'loma can be com'leted in three to si3 months" Any accounting 'ractitioner or auditor, >ualified in accordance =ith national accounting standards is eligible to ta9e the >ualification" In order to obtain this di'loma you =ill ha e to 'ass a three-hour e3am" *he sub7ects are di ided into+ Section A mainly consisting in calculus 'roblems and Section B com'rising theory sub7ects (in Section A there is a com'ulsory >uestion of .& 'oints and in Section B there are three out of four o'tional >uestions of /& 'oints G a total of %)) 'oints" *he 'ass note is &) 'oints!" a2 I)ITIA, "*IST ATIO) *he minimum re>uirements to be able to register for this di'loma are+

Membershi' of an Accountancy 6rofessional Body O A rele ant degree 'lus t=o years? =or9 e3'erience O *hree years? rele ant =or9 e3'erience O ACCA Affiliate O

ACCA 8i'loma in 2inancial Management (or Certified 8i'loma in Accounting : 2inance! O ACCA Certificate in International 2inancial Re'orting 'lus three years =or9 e3'erience

Lou can register, for this di'loma, by filling in the registration form do=nloadable from+ htt'+55==="accaglobal"com5members5>ualifications5di'ifr5register or online isiting the same lin9" Po matter =hether you register online or you fill in the 'rinted form, your registration file (containing documents listed in A''endi3 % G =ithout list of sub7ects - 'lus a reference letter from your em'loyer to 'ro e your =or9 e3'erience! =ill ha e to reach ACCA BC office (ACCA Customer Ser ices . Central Huay 40 Kyde'ar9 Street Glasgo= G( 4B; Bnited Cingdom! this can be done either by+ %! you sending them directly to BC .! sending them to the local ACCA Romania, Bulgaria and Moldo a office (the local office =ill then send them to the BC =ith no e3tra charge to you! or (! contact one of the accredited tuition 'ro iders =ho might also offer administrati e ser ices" *he registration goes on all throughout the year, but 'lease note that there are . initial registration deadlines 'er year+ in order for you to sit e3ams in the 8ecember session, all your documents must reach the ACCA BC office by %&th of @ctober (or the ACCA local office by %st of @ctober G 'lease mind also the deadlines of our 'artners, the tuition 'ro iders if you choose to use their ser ices! and in order to sit e3ams in the June session all your documents must reach the ACCA BC office by %& th of A'ril (or the ACCA local office by % st of A'rilG 'lease mind also the deadlines of our 'artners, the tuition 'ro iders if you choose to use their ser ices!" *he cost for the registration consulting and trans'ort (courier! ser ices =ill be entirely co ered by the ACCA local office" (@nly for the segment ACCA Romania G ACCA BC! Because this is a one e3am >ualification no e3em'tions a''ly" b2 F""S *he registration fee for this di'loma, =hich gi es you the right to sit in once for the e3am, is of %&/ GB6" *he fee to re-sit the e3am, if necessary (only if you did not 'ass the e3am the first time!, is of %)& GB6" If you do not 'ass this e3am in t=o consecuti e sessions of e3amination (ta9ing 'lace in June and 8ecember!, you =ill ha e to re-register for the 8i'I2R 'rogram 'aying the registration fee =hich =ill be alid at that moment" c2 T AI)I)* 5 ST$D-I)* *he study materials can be bought at an a''ro3imate 'rice of .() GB6" 6lease contact the com'anies offering ACCA courses for materials (tuition 'ro iders!" Lou =ill also find more information regarding the study as =ell as sub7ects from the 're ious sessions of e3ams isiting htt'+55==="accaglobal"com5members5>ualifications5di'ifr5studying" Most of the tuition 'ro iders offer also 8i'I2R courses" The students &ho pass DipIF e0am &ill be granted an e0emption from ACCA Qualification from e0am F9 Financial eporting' :' C" TIFICAT" I) I)T" )ATIO)A, FI)A)CIA, "+O TI)*

*he Certificate in International 2inancial Re'orting (CertI2R! is an ideal >ualification to hel' you de elo' an understanding of I2RS or gain formal recognition for your e3isting I2RS s9ills and 9no=ledge" Cost effecti e and fle3ible, CertI2R 'ro ides a com'rehensi e introduction to the 'rinci'les of IAS and I2RS and is deli ered entirely online through ACCA?s e->ualification 'ortal so the main difference bet=een 8i'I2R and CertI2R is that the last one is obtained online" *he target audience is 'rofessional accountants and auditors, >ualified in accordance =ith national accounting standards or other national accounting standards =ho =ish to de elo' their s9ills in the filed of I2RS" Ko=e er, it is 'ossible for those =ith e3'erience, but no formal >ualifications in accounting and auditing to register for this Certificate"

a2 I)ITIA,

"*IST ATIO) 5 F""

Indi iduals can register online at any time during the year+ (htt'+55==="accaglobal"com5members5>ualifications5cifr5register!" 2ollo=ing 'ayment by credit or debit card of Q%40 incl OA* (or Q%)) for the course or assessment only!, access to the online course and assessments =ill be 'ro ided for a 'eriod of three months" Students =ill also ha e access to an online course tutor" It is antici'ated that the a erage student =ill ta9e .) hours to =or9 through the course, therefore, as a member you can claim u' to .) units of erifiable C68, and a further fi e units for successfully com'leting the assessment, as long as I2RS is rele ant to your training and de elo'ment needs" b2 "4A! In the assessment, indi iduals must 'ass the one-hour multi'le-choice >uestions assessment" *he 'ass mar9 is &)R - you ha e to ans=er to .& multi'le choice >uestions" Lou can use any com'uter =hich has an internet connection in order to 'ass this e3am, during the ( (three! months of access to the CertI2R e3am" *hose =ho fail are allo=ed t=o attem'ts to re-sit this test" All attem'ts at the test must be conducted =ithin three months of access to the online course" Candidates may re'eat their test immediately if they =ish" Ko=e er, they are strongly ad ised to lea e a =ee9 before a retest in order to re ie= the course and to consolidate their learning" If a candidate still fails after three attem'ts at the test, they =ill ha e to 'ay a further registration fee and =ill be offered another three attem'ts to 'ass the test" 2or further information 'lease access+ htt'+55==="accaglobal"com5members5>ualifications5cifr5fa>s" ;' DI+,O!A I) FI)A)CIA, !A)A*"!")T *his >ualification is aimed at middle and senior managers =ith financial res'onsibility but no economic bac9ground 9no=ledge" All the graduates =ith a recogni#ed degree, higher national di'loma, and all the indi iduals =ho can 'ro e their 'rofessional e3'erience can register to obtain this di'loma" 8i'2M offers the 'ractical 9no=ledge =hich is necessary in order to demystify accounting for those =ho do not ha e accounting training" *he syllabus of the di'loma is di ided into modules in order to ease u' the study (htt'+55==="accaglobal"com57oin5di'fm5e3ams5syllabus! and to allo= a good transition from basic 'rinci'les to more strategic issues" Each module co ers t=o thematic areas+ !odule A: Inter'retation of 2inancial Statements and 6erformance Management !odule #: 2inancial Strategy and Ris9 Management a2 "*IST ATIO) 5 F""S (Similar to ACCA Hualification! In order to sit the 8i'2M e3ams you ha e to be first registered as a 8i'2M student (trainee!" *his initial registration for 8i'2M can be done either online, at htt'+55==="accaglobal"com57oin5register5online or by filling in a 'rinted form =hich can be re>uested directly from BC, from the ACCA Romania, Bulgaria or Moldo a office or from accredited tuition 'ro iders in the s'ecific countries" Po matter =hether you register online or you fill in the 'rinted form your registration file (containing documents listed in A''endi3 % 'lus a reference letter from your em'loyer if you do not ha e the academic >ualifications re>uired for 8i'2M - a recognised degree, higher national certificate5di'loma or a nonaccounting 'rofessional >ualification! =ill ha e to reach ACCA BC office (ACCA Customer Ser ices . Central Huay 40 Kyde'ar9 Street Glasgo= G( 4B; Bnited Cingdom! this can be done either by+ %! you sending them directly to BC .! sending them to the local ACCA Romania, Bulgaria and Moldo a office (the local office =ill then send them to the BC =ith no e3tra charge to you! or (! contact one of the accredited tuition 'ro iders =ho might also offer administrati e ser ices" *he registration goes on all throughout the year, but 'lease note that there are . initial registration deadlines 'er year+ in order for you to sit e3ams in the 8ecember session, all your documents must reach the ACCA BC office by %&th of August (or the ACCA local office by %st of August G 'lease mind also the deadlines of our 'artners, the tuition 'ro iders if you

choose to use their ser ices! and in order to sit e3ams in the June session all your documents must reach the ACCA BC office by (%st of 8ecember (or the ACCA local office by %&th of 8ecember G 'lease mind also the deadlines of our 'artners, the tuition 'ro iders if you choose to use their ser ices!" *he cost for the registration consulting and trans'ort (courier! ser ices =ill be entirely co ered by the ACCA local office" (@nly for the segment ACCA Romania G ACCA BC! The registration fee is of .&% GB6 and it includes the study materials" *he students can also buy boo9s for re ision" In the registration fee, a one year subscri'tion for finance matters- a semi-annual maga#ine =hich contains rele ant and useful information is also included" *he e3amination fee for each e3am is of $& GB6, identical =ith the fee for each 'ro7ect (a total of four G t=o e3ams and t=o 'ro7ects!" *he annual subscri'tion fee for a 8i'2M student is of &/ GB6" b2 "4A!S 5 + O<"CTS 5 ST$D-I)* Each of the t=o modules =ill be assessed by means of a three hours e3amination and a 'ro7ect" *here are t=o e3amination sessions 'er year, in June and 8ecember, the e3aminations are held in the same e3amination centers as for all ACCA >ualifications (the deadlines for e3am entering are the same as for ACCA Hualification!" Lou can sit in one or t=o e3ams during the session of e3amination, one of the t=o 'ro7ects or both or a combination of them" Lou ha e to 'ass . e3ams and to submit . 'ro7ects in order to obtain the di'loma" *he e3amination for each module =ill co er the t=o themes of that module and com'rises multi'le choice and o'en >uestions" 2or some more interesting information on 8i'2M 'lease access the follo=ing lin9s+ htt'+55==="accaglobal"com5students5'ublications5financeImatters5archi e5.)).5&(5/./-%and htt'+55==="accaglobal"com5students5'ublications5financeImatters5archi e5.)).5&%5-$./-." 2or the moment in this region only B66 Romania offers courses for 8i'2M" DipF! holders &ill recei/e an e0emption from one e0am of the ACCA Qualification= namely F> Financial !anagement' ?' C" TIFICAT" I) I)T" )ATIO)A, A$DITI)* *his certificate co ers the 'rinci'les of International Standards on Auditing through online tuition and ob7ecti e testing assessment" *he course offers a fast and fle3ible =ay to study through interacti e online study" a2 "*IST ATIO) 5 F"" Students can enrol online through the e->ualifications 'ortal at any time during the year (htt'+55==="accaglobal"com5members5>ualifications5cia5register!" 2ollo=ing 'ayment by credit or debit card of Q%4) including OA*, they =ill ha e access to the online course for a 'eriod of three months, during =hich time they =ill =or9 through the course material and sit the Multi'le Choice Huestion (MCH! e3amination" *he materials and assessment for the Certificate in International Auditing are currently a ailable together for Q%40 but can be 'urchased se'arately at a cost of Q%)) each" *he certificate is deli ered entirely through ACCA?s e->ualifications 'ortal G ACCA?s irtual learning en ironment" *he course is self-contained, although students may benefit from ha ing access to the I2AC online handboo9 of Auditing and Ethics 6ronouncements .))%, =hich can be ordered from the I2AC =ebsite" b2 "4A! 5 ST$D-I)* It is antici'ated that the a erage student =ill ta9e .& hours to =or9 through the course and ACCA members can claim u' to .& hours of erifiable continuing 'rofessional de elo'ment (C68! for follo=ing the course and a further fi e units for successfully com'leting the assessment" It is only 'ossible for candidates to ta9e the assessment ia the e->ualifications 'ortal, as this is an online course only, and mar9ing is also administered and conducted electronically" *he score for the e3amination =ill be a ailable on screen for the candidate immediately after ta9ing the assessment"

Students must 'ass the one hour MCH e3amination and the 'ass mar9 is &)R" *hose =ho fail are allo=ed t=o attem'ts to resit this e3amination" All attem'ts at the e3amination must be conducted =ithin the three months of access to the online course" Candidates may re'eat their e3amination immediately if they =ish" Ko=e er, they are strongly ad ised to lea e a =ee9 before a retest in order to re ie= the course and to consolidate their learning" If a candidate still fails after three attem'ts at the e3amination, they =ill ha e to 'ay a further registration fee" 9' I)T" )ATIO)A, C" TIFICAT" I) FI)A)CIA, ")*,IS( Cambridge IC2E is an ideal >ualification for anyone thin9ing of, or already 'ursuing, a career in accounting or finance" It is also ideal for candidates =ho =ish to embar9 on an accountancy or finance >ualification, and =ill be a aluable addition to the CO of anyone starting their career in finance" 2or the finance 'rofessional =ith an already established and successful career, it can be used to alidate their financial English language s9ills and 'ro ide 'roof of their linguistic s9ills and e3'ertise" Successful candidates =ill be able to use the language s9ills they de elo' through Cambridge IC2E in 'ractical situations, to 'artici'ate in meetings and discussions of a financial nature and to e3'ress o'inions clearly" *hey =ill be ca'able of understanding financial documents including statements, 7ournal articles, letters, re'orts and 'ro'osals" Studying for Cambridge IC2E =ill hel' learners to im'ro e their language s9ills and use them in a =ide range of accounting and financial conte3ts" Fit for business Cambridge IC2E can be used as a aluable recruitment tool to hel' em'loyers =ith the selection 'rocess and training of their 'eo'le" *his uni>ue e3am =ill hel' the ambitious to demonstrate their s9ills and suitability for a successful career in international finance" Em'loyers can be confident that any em'loyee =ho has 'assed the Cambridge IC2E e3am =ill be ca'able of =or9ing in an international finance conte3t as they =ill 'ossess high le els of English language and an understanding of the 9ind of language used in a demanding, fastmo ing 'rofession" *he Cambridge IC2E e3am is a ailable t=ice a year G in May and Po ember G starting in May .))/" Oisit ==="2inancialEnglish"org for more information about Cambridge IC2E or contact+ htt'+55==="britishcouncil"org5ro5romania"htm"

A++")DIC"S 1' DOC$!")TS )""D"D I) T(" "*IST ATIO) FI,"S %" filled-in form (either 'rinted, either 'roof of filling it online G generated document after com'leting the online registration 'rocess!

2. sim'le co'y of one document 'ro ing your identity (I8 card A)D5O 'ass'ort A)D5O
birth certificate! if this document has titles in English as =ell, if not G sim'le co'y 'lus translated co'y (=ith licensed translatorAs stam'!

3. co'y of marriage license G if a''licable (only if surname on I8 document differs from

surname on your di'lomas! -" . 'ass'ort ty'e 'hotos &" sim'le co'y of the uni ersity di'loma (for uni ersity graduates G for e3em'tion 'ur'oses! 'lus translated co'y (=ith licensed translatorAs stam'! $" sim'le co'y of list of studied sub7ects (from the uni ersity! 'lus translated co'y (=ith licensed translatorAs stam'!

7. sim'le co'ies of other di'lomas that you consider =ould entitle you to further e3em'tions
(li9e membershi' of 6rofessional bodies! G o'tional

8. 'roof of 'ayment of Initial Registration fee (introducing alid credit 5 debit card number in
the online form or in the =ritten form O sending che>ue =ith registration file! sending 'roof of ban9 transfer to ACCA O

Important notes All documents mentioned abo!e that are not in English or do not ha!e English titles must be translated by a licensed translator "notari#ation is not necessary$ It is enough to ha!e only a simple copy of those documents that already ha!e their section titles in English "for instance passport or diplomas that are "also$ in English$ In the registration file you %ill also put simple copies of the originals -O$ !$ST @ IT" O) A,, -O$ DOC$!")TS 6"AC( S(""T2 T(" A++,ICATIO) )$!#" @(IC( IS T(" $)IQ$" FO ! )$!#" T(AT -O$ @I,, (AA" O) "AC( + I)T"D FO ! 6O T(AT @O$,D #" *")" AT"D AT T(" ")D OF -O$ O),I)" "*IST ATIO) + OC"SS2 3' ACCA #A)B D"TAI,S Clydesdale Ban9 6lc Charing Cross Branch Glasgo= Scotland BC Sort Code+ Account )ame+ Account )umber+ S&ift Code: I#A): 4.$-(*he Association of Chartered Certified Accountants -))))0)/ CFL8GB .%-(GB/- CFL8 4.$- (--) )))0 )/

Important notes @hen ma7ing payments by ban7 transfer or che%ue please al&ays mention your I form number 5 student number 6lease note that if 'aid by a ban9 transfer ACCA DO"S )OT pic7 up A)- ban7 charges'

8' DipIF C DipF! T"!+,AT" "!+,O-" Com'any Keader

,"TT"

Com'any Fogo 8ate *o ;home er It May Concern *hrough the follo=ing, =e certify that Mrs" 5 Mr" SSSSSSSSS", =ho has been =or9ing =ith our com'any for S"" year(s!, holds a SS years e3'erience in the financial field, 'ro ing at the same time a aluable em'loyee and human asset" Also, =e recommend him 5 her as a suitable 'erson to underta9e 8i'loma in International 2inancial Re'orting 5 8i'loma in 2inancial Management, as this 'articular >ualification =ill assist him 5 her in his 5 her current and future acti ities =ith our com'any" ;e see this >ualification as an im'ortant ste' in the Continuous 8e elo'ment 6rogram that =e, as a com'any, encourage our em'loyees to 'ursue" *han9 you" Best regards, @fficial Signature : Stam' :' @(- #"CO!" A) ACCA !"!#" D Besides the 'restige and recognition of the ACCA letters after your name, =e also offer a range of ser ices and ad antages to our members+ ,ocal agreements: In Romania, ACCA members ha e easy access to the >ualifications of e3'ert accountant, granted by CECCAR and financial auditor granted by CA2R (they can become e3'ert accountant or financial auditor after submitting a file and 'assing an inter ie=! A fe& of the global agreements:
8istance learning MBA in association =ith @3ford Broo9es (and other >ualifications!+ (htt'+55==="accaglobal"com5members5c'd5learningIo''ortunities5'artnerIresources5'artnerI>ualification s5! MA in Feadershi' Studies =ith the Centre for Feadershi' Studies at the Bni ersity of E3eter (htt'+55==="accaglobal"com5members5c'd5learningIo''ortunities5'artnerIresources5'artnerI>ualification s5.4/%&./! ACCA5Institute of 8irectors Certificate and 8i'loma in Com'any 8irection (htt'+55==="accaglobal"com5members5c'd5learningIo''ortunities5'artnerIresources5'artnerI>ualification s5com'anyIdirectIdi'loma! Membershi' of the Institute of Internal Auditors (*he IIA! (htt'+55==="accaglobal"com5members5c'd5learningIo''ortunities5'artnerIresources5'artnerI>ualification s5cia! @ther than these, all ACCA members are 'art of a global net=or9 and recei e career-long su''ort from ACCA"

;' I!+O TA)T DAT"S A)D D"AD,I)"S Type of Qualification Type of egistration Initial Registration Deadline 6obser/ation2 81st of December (initial registration file must arri e in Glasgo=1 if you are submitting the registration file through the local office, it must be sent to ACCA Romania until the %&th of 8ecember! 1;th of August (initial registration file must arri e in Glasgo=1 if you are submitting the registration file through the local office they must be sent to ACCA Romania until the %st of August! 1;th of April First Session of "0ams5 "0am session Keld in June of the follo=ing year "0emptions *o recei e e3em'tions for June session the documents must be sent to Glasgo= together =ith the initial registration file and meet the same deadline"

Initial Registration

Keld in 8ecember of the same year

ACCA Q$A,IFICATIO) Registration for e3ams for already registered students

*o recei e e3em'tions for 8ecember session the documents must be sent to Glasgo= together =ith the initial registration file and meet the same deadline" In case of rele ant ne=ly obtained >ualifications ACCA students may recei e e3em'tions" *hey must send all rele ant documents to Glasgo= until the 81st of <anuary to recei e the e3em'tions in account of the June session In case of rele ant ne=ly obtained >ualifications ACCA students may recei e e3em'tions" *hey must send all rele ant documents to Glasgo= until the 81st of <uly to recei e the e3em'tions in account of the 8ecember session"

June session

1;th of October

8ecember session

Initial Registration

1;th of April (initial registration file must arri e in Glasgo=1 if you are submitting the registration file through the local office they must be sent to ACCA Romania until the 1st of April! 1;th of October (initial registration file must arri e in Glasgo=1 if you are submitting the registration file through the local office they must be sent to ACCA Romania until the 1st of October! 1;th of April 1;th of October

Keld in June of the follo=ing year

DipIF Initial Registration Keld in 8ecember of the same year

)5A

Registration for e3ams for already registered students

June session 8ecember session

Initial Registration

DipF!

Initial Registration

Registration for e3ams or 'ro7ects for already registered students

Initial Registration

Initial Registration CAT

Registration for E3ams for already registered students

81st of December (initial registration file must arri e in Glasgo=1 if you are submitting the registration file through the local office they must be sent to ACCA Romania until the %&th of 8ecember! 1;th of August (initial registration file must arri e in Glasgo=1 if you are submitting the registration file through the local office they must be sent to ACCA Romania until the %st of August! 1;th of April (the 'ro7ects must be submitted to Glasgo= until the (%st of May! 1;th of October (the 'ro7ects must be submitted to Glasgo= until the 8Eth of )o/ember! 81st of December (initial registration file must arri e in Glasgo=1 if you are submitting the registration file through the local office they must be sent to ACCA Romania until the 1;th of December! 1;th of August (initial registration file must arri e in Glasgo=1 if you are submitting the registration file through the local office they must be sent to ACCA Romania until the 1st of August! 1;th of April 1;th of October

Keld in June of the follo=ing year )5A Keld in 8ecember of the same year

June session 8ecember session Keld in June of the follo=ing year *o recei e e3em'tions for June session the documents must be sent to Glasgo= together =ith the initial registration file and meet the same deadline"

Keld in 8ecember of the same year

*o recei e e3em'tions for 8ecember session the documents must be sent to Glasgo= together =ith the initial registration file and meet the same deadline"

June session 8ecember session