Your welcome guide

Helping you make the most

of your ICAEW CFAB studies

BUSINESS WITH CONFIDENCE

icaew.com/cfabstudents

ICAEW stands for The Institute of Chartered Accountants in England

and Wales and we are a world-leading professional membership
organisation. We promote and support our students and members
around the world throughout their career development.

We have over
144,000 members

We have offices in UK,

Belgium, Hong Kong,
Singapore, Malaysia,
United Arab Emirates,
Vietnam, China and
Indonesia

Established in 1880 when

Queen Victoria granted
our Royal Charter

We work in
schools and
universities to
help young
people
develop their
commercial
awareness and
job-essential skills

Our Economic
Insights
publications
provide
insights into
business in
different parts
of the world

His Royal Highness

The Prince of Wales is
an honorary member

We work with
governments to help raise
numeracy levels in schools

We advise governments, institutes

and organisations on best practice,
tax, cyber-security, regulatory
compliance and more

Some of the early ICAEW

presidents went on to form
todays global Big Four firms

The ICAEW Certificate in Finance, Accounting and Business (ICAEW CFAB) is

one of the many qualifications that we offer. It is also the first six modules of
our world-leading chartered accountancy qualification, the ACA.

3
2

Congratulations, you are now registered with ICAEW to study for the
ICAEW Certificate in Finance, Accounting and Business (ICAEW CFAB).
Whether you are studying ICAEW CFAB through our University Student Scheme (USS), our
Higher Apprenticeship schemes or through any other route, you are in great company.

97%

of students would
recommend it to others*
*151 self-study students surveyed in November 2014.

qualification overview

how to make the most of ICAEW support during your studies

how to get started

quick AZ of the ICAEW CFAB exams

using ICAEW CFAB to help your job hunting

towards chartered accountancy

To help you in your studies, here are some key web links.

icaew.com/cfabstudents your student homepage

icaew.com/cfabstudyresources access your free study support
including sample exams, examiner guidance, study webinars and more

icaew.com/cfabexams exam regulations, booking your exams,

preparing for your exams and more
icaew.com/cfabcpl exam exemption/credit for prior learning information
icaew.com/cfablearning study options, costs, find a tuition provider,
buy your learning materials

icaew.com/trainingfile get your exam results

We wish you every success with your studies.

1. Qualification overview

The ICAEW Certificate in Finance, Accounting and Business (ICAEW CFAB) consists of six modules.
You can sit the exam modules in any order and at a speed that suits you, so you can easily fit studying around your work and
personal commitments.
You get a certificate for each module you sit/pass and once you have passed all six modules, we will send you the qualification
certificate.
You dont need to complete any modules for which you have received credit for prior learning (exemptions).

MODULE

SYLLABUS HEADLINES

EXAMPLES OF WHATS EXPLAINED

Accounting*

Maintaining financial records

Adjustments to accounting records and financial
statements
Preparing financial statements

Assets and liabilities

Gross and net profit
Profit / loss
Balance sheet
Cash flow
Invoicing

Management
Information

Business costs
Pricing strategies, considerations and profit margins
Budgeting
Measuring business performance against budgets and goals
Decisions required by a business to function effectively

Law

Impact of civil law on business and professional services

Company and insolvency law
The impact of criminal law on business and professional
services
The impact of law in the professional context

Principles of Tax

Objectives and types of tax

Ethics and administration
Income tax and national insurance contributions
Capital gains tax and corporation tax on chargeable
gains
Corporation tax
VAT

Types of tax that individuals and companies pay

Tax requirements for individuals and companies
Implications of not complying with tax requirements

Business and
finance

Business objectives and functions

Business and organisational structures
The role of finance
The role of the accountancy profession
Governance, sustainability, corporate responsibility and
ethics
External environment

Assurance

What is assurance, why its needed and whats involved

Types of risk a business might be exposed to

Costing and pricing

Budgets and forecasts
Performance management
Management decision-making

The concept, process and need for assurance

Internal controls
Gathering evidence for an assurance engagement
Professional ethics

Laws applicable to organisations

Legal requirements to set up a company
Disputes with suppliers or clients
Employment law
Contract law

Organisational structures, functions and people management

Theories of economics, finance and business
Strategic planning
Different finance sources available to businesses
External influences on businesses and their impact on
business decisions
The importance of competition and how it affects business
decisions

* The Accounting module is compulsory for all students. The exceptions are for individuals who have a relevant qualification (eg, AAT or Accounting degree) that provides eligibility for exam
credit at the Accounting module and who have also passed the ACA Financial Accounting and Reporting paper. All modules are examined in English.

2. How to make the most of ICAEW support

Free study resources from ICAEW

Study webinars tells you how the

exam marks are awarded at each
module and how to allocate your
time in each exam; there is one for
each module

Study guides puts your

learning into context

Syllabus what subjects are covered

in each module and important areas
of each module

Examiner top tips advice and

guidance from examiners and
tutors

Sample assessments to help

you with question practice
before the exam

Errata if we find any errors in the

learning materials, we will produce
errata sheets with the correct
information; you will need to use
these when studying for your exams

icaew.com/cfabstudyresources

Self-study guide

For students who are studying on their own,

independently of any tuition provider, there is a new
guide to help you prepare to pass your exams. It covers:
what the examiners look for at each module,

Module certificates

We will send you a certificate of achievement for each

ICAEW CFAB that you sit/pass. Add these to your CV
or career resum and job applications to demonstrate
your new skills to potential employers as you progress
through the qualification.

tutor tips to help you pass,

how to balance your study with other commitments,
how ICAEW CFAB can help you get a job, and
whats involved in a career in chartered accountancy.
We now post this out to all students when they first
register as a student, but as its new, if you havent
had yours you can download a copy from the Preparing
for your exams section. icaew.com/cfabexams

Employability skills

Our employability skills web area has plenty of guidance

to help you understand what employers are looking for
in recruits, how to develop the skills that employers look
for, how to improve your Business English skills plus top
tips for CVs and interviews. Youll find lots of webinars,
articles, blogs, presentations and useful links.
icaew.com/employability

Business English

Our employability web area has webinars, workbooks

and help sheets to help you improve your Business
English. There is help on correct punctuation, confusing
words, grammar, improving your business vocabulary
and more. So if you are confused about when to use
affect or effect or whats the difference between its and
its, then this will be of great help to you.
icaew.com/employability

Excel skills

Having good Excel skills is increasingly important for

any role and great to add to your CV/career resum.
Thats why, as an ICAEW CFAB student you can develop
your Excel skills through videos, short exercises and
self-test options which allows you to chart your progress.
This is a great way to develop your job-essential skills
and it could also help you better manage your
personal budgeting.
icaew.com/cfabex
6

Bookkeeping programme

We have produced an optional, online bookkeeping

and accounts preparation programme. This programme
does not form part of the ICAEW CFAB qualification. It
is there as an optional extra to help your understanding
and build your skills of bookkeeping and accounts
preparation. It takes you through the process of
preparing a set of financial statements for a fictitious
fireworks company and complements the learning
materials and skills learnt in the Accounting module.
You can access this in the Accounting module tab.
icaew.com/cfabstudyresources

ICAEW CFAB e-newsletter

The ICAEW CFAB e-newsletter (46 times a year)

will keep you up to date with study advice, exam
information, skills sessions and job alerts. Please make
sure that ICAEW has your latest email address at all
times.

Library and information service

The Library and Information Service (LIS) is ICAEWs

world-leading accountancy and business library. You
have access to a range of resources free of charge,
including the catalogue, LibCat.
icaew.com/library

Specialist e-newsletters

As an ICAEW CFAB student, you can register free of

charge with one of our world-class faculties to receive
a free monthly e-newsletter. Our specialist faculties
provide the latest updates and essential knowledge
to help you stay ahead in the ever-changing business
environment. Our faculties include:
Audit and Assurance
Corporate Finance
Finance and Management
Financial Reporting
Financial Services
Information Technology

Student community

The ICAEW online student community provides you

with exam support and study advice from your fellow
students around the world. Youll have access to the
latest resources and be able to network with others. You
can also talk to ACA students to find out what its like
to study for our world-leading chartered accountancy
qualification.
icaew.com/studentcommunity

Student facebook page

ICAEW contributors post relevant industry news, links

to exam support and regular competitions. Search and
Like Students@ICAEW at facebook.com
Youll need your student ID to gain access.

NUS extra student card

As an ICAEW CFAB student, you are entitled to apply

for a NUS Extra card which offers fantastic discounts
on over 170 of your favourite high street and online
brands. The NUS Extra card is currently only available to
ICAEW CFAB students studying in the UK. Youll need to
enter ICAEW in your place of study.
https://cards.nusextra.co.uk/affiliate/parliamenthill

Tax
Tax in Business
To register, please email facultystudents@icaew.com
with your name, student ID number and chosen
faculty.

Student support team

The student support team can help you throughout

your ICAEW CFAB studies. You can contact them by
telephone, email or the live help facility on the website.
For live help, go to icaew.com/cfabstudents
T +44 (0)1908 248 250
E cfab@icaew.com

The student support helpline is open Monday, Tuesday,

Thursday and Friday 08:3017:30 and 09:3017:30 on
Wednesdays, UK time.

Keep your details up to date

Please keep us up to date with any changes to your
contact details. This ensures you receive all the
information you need during your studies including
your exam certificates, confirmation of your exam
results and all the latest news and guidance.
Contact the student support team or visit
icaew.com/cfabstudents where you can check and
update your details.

3. How to get started

Now you have registered with us as an ICAEW CFAB student you can start your studies, apply for your exams
(computer-based assessments) and access all of the free study resources.

To help get you started, follow these easy steps.

STEP

Credit for prior learning (CPL) / Exam exemptions

Apply for credit for prior learning (CPL) this is also known as exemptions and recognises
areas of the syllabus that you may have already covered as part of your academic or
professional studies. There are up to five credits available at ICAEW CFAB. The Accounting
module is compulsory to all students* (see exceptions on page 4).
If you receive credit for prior learning/exemptions, it may only take a few months for you
to complete ICAEW CFAB. Without exam credit, this certificate-level qualification is still
achievable in 12 months.
Allow at least 14 days for us to assess and process your exam credit application
You cannot apply for credit on an ICAEW CFAB exam you have already sat
Check if you are eligible to apply for exam credit at icaew.com/cfabcpl
When to apply for exam credit we normally advise students to claim for exam credit at the
point of registration, but if you are doing a degree or another professional qualification, you
may not be able to apply for credit until you have completed the relevant learning in Year 2 or
3 of your course.
Employer support if your employer is supporting you through your studies, either
financially or allowing you time off work to study, you may need their permission to apply for
credit for prior learning/exemptions for any of the ICAEW CFAB modules. Some employers
may want you to do all of the modules even if you are eligible for exam credit.

STEP

Learning options
Choose a learning option that works for you there are lots of study options available.
Classroom tuition delivered in a classroom by experienced tutors. You also get to meet and
learn from other ICAEW students. This option may require you to study for the modules in a
set order.
Online learning if you are unable to attend classes, online learning could be ideal for you.
Learning can be delivered in a number of ways including live and recorded tuition sessions
combined with self-study.
Self-study you can study the modules on your own, using the ICAEW learning materials that
are available from our distributors.
Blended learning you can opt for a mixture of learning options on a module-by-module
basis, depending on how much support you feel you need. As an example, you could do
online learning for two, classroom tuition for three modules and self-study for one module.
You then need to decide which module to study first. If you are studying through a
tuition provider, they may require you to sit the exams in a set order. If you are studying
independently of tuition, then it is up to you which module to study first.

STEP

Buy your learning materials

We advise all students to buy their learning materials one module at a time. The materials are
updated every year and you must always use the most up-to-date edition. Do not use any old
editions of the learning materials for any of your exams.
ICAEW cannot be held responsible for any marks you lose in an exam based on information you
have studied from an old edition of the learning materials. It is essential that you always use the
latest edition.
Each study pack consists of a study manual and question bank. If you are studying in a
classroom or online, please check with your tuition provider as the cost of the learning materials
are usually covered by the course fee charged by the tuition provider. Please check if the
learning materials are included as part of your course fee.
Buy the learning materials for each module at www.gillards.com/icaew
If any errors are found in the learning materials, the corrections or errata sheets will be
available in the relevant module tab at icaew.com/cfabstudyresources

STEP

STEP

Helping you to pass

Take a look at the How to make the most of ICAEW support on the previous pages.

Book an exam date

There are no set dates, so you can take them when you are ready and at any time of year. Each
assessment lasts 90 minutes and your results will be available online within 24 hours.
Apply for alternative assessment arrangements if you have a disability, health condition or
specific learning difficulty that is likely to affect you during an exam, please contact us as early
as possible so that we can assess what arrangements you might need. You must apply for
alternative arrangements no later than 30 days before your exam date. The application form is
at icaew.com/cfabexams
Apply for your exams you will need to apply directly with an approved exam centre, which will be:
your tuition provider contact details can be found at icaew.com/cfabstudents or
one of the centres within the Pearson Vue network at www.pearsonvue.com/icaew
Good luck with your exams!

STEP

Getting your certificates

For each ICAEW CFAB exam module you sit and pass, we will automatically send you (through
the post) a certificate of achievement to demonstrate the new skills you are acquiring. These
certificates are posted out every four weeks. We do not issue certificates for any module that
you have gained through exam exemption/credit for prior learning.
Once you have passed or received credit for prior learning/exemptions for all six exam modules
you have completed the ICAEW Certificate in Finance, Accounting and Business (ICAEW CFAB).
We will post your final qualification certificate to you within four weeks of completing your final
exam.
Please be aware that we cannot post any certificates to you if your address has a PO box
number or is incomplete in any way.
Please make sure ICAEW has your correct postal address at all times. Update your contact
details online at icaew.com/cfabstudents (go to the my account link at the top of the page).

4. Quick AZ of the ICAEW CFAB exams

Exam regulations

As an ICAEW CFAB student, it is your responsibility to make sure that you are aware of the
student and exam regulations at icaew.com/cfabexams

Number of exams

Six (computer-based assessment exams)

Pass mark:

55% at each module

Duration:

One and a half hours (each exam)

When:

You can take the exams in any order at any time of year

Where:

You need to sit the exams at an approved test centre.

Find your nearest centre at icaew.com/cfabexams

Exam attempts allowed:

ICAEW regulations allow you a maximum of four

attempts at each assessment. However, if your employer
is contributing financially to your studies, you must
check with them first as they may choose to limit the
number of attempts you are entitled to. If you fail a
module four times, you will not be entitled to continue
as an ICAEW student any further (this includes possible
progression on to the ACA qualification).
icaew.com/cfabexams

What counts as an exam

attempt?
What time should I arrive
at the exam centre?
What identification do
I need to take with me?
Can I use a calculator?
What will be on my desk?
How do I begin the exam?

Find all these answers and more in the

ICAEW CFAB exams guidance document.
You should read this before each of your
exams at icaew.com/cfabexams

What type of questions

will there be?
Can I go back to change
an answer?
How do I move on to
the next question?
What happens at the end
of the exam?

10

Exam structure

From 01 January 2016, the way two of the ICAEW CFAB exams are being examined is changing.
Please read the following information carefully. You can also visit icaew.com/cfabstudyresources

Principles of Tax
From 01 January 2016, the Principles of Taxation assessment exam will consist of 42 objective
test questions with two new scenario-based questions (20% of the marks, so 10% each).
The scenario-based questions will assess two main taxes covered in the syllabus:
Income tax and NIC
AND
Corporation tax.
The other 40 objective test questions are multiple choice, multi-part multiple choice, multiple
response or numeric entry (80% of the marks).
There are sample assessments online and a short video which takes you through an example of
the new scenario-based question. icaew.com/cfabstudyresources

Management Information
From 01 January 2016, this exam will consist of 33 objective test questions with one new
scenario-based question (20% of the marks). This question will assess any one of three topics:
Absorption and marginal costing techniques. In this question you would be required to
undertake calculations covering inventory valuation, overhead absorption rates, profit and loss,
either using absorption or marginal costing or both.
OR
Unit cost and pricing calculations. In this question you would be required to calculate the unit
price or cost using absorption or activity based costing (ABC) techniques.
OR
Variance analysis under either absorption or marginal costing, and reconciliation of the results
under these different methods. In this instance, you would be required to calculate a range of
variances using a standard costing system and/or an operating statement.
The other 32 objective test questions are multiple choice, multi-part multiple choice, multiple
response or numeric entry (80% of the marks).
There are sample assessments online and a short video which takes you through an example of a
scenario-based question. icaew.com/cfabstudyresources

These are the only changes to ICAEW CFAB. Everything else will remain the same regarding
applying and sitting your exams, exam length, pass mark, syllabus and learning outcomes.

11

Accounting
The Accounting exam consists of 25 objective test questions in total including one longer
scenario-based question (worth 40% of the marks). For the scenario-based question, you will
be given either extracts from financial statements and asked to prepare a statement of cash
flows or a trial balance and asked to prepare an income statement and statement of financial
position. The other 24 objective test questions are multiple choice, multi-part multiple choice,
multiple response or numeric entry (60% of the marks).
There is a video demonstration which takes you through an example of an Accounting
scenario-based question. View this, sample questions and examiner guidance at
icaew.com/cfabstudyresources

Law
This exam has 50 questions in total. These are a combination of multiple choice or multi-part
multiple choice.

Business and Finance

This exam has 50 questions in total. These are a combination of multiple choice, multi-part
multiple choice and/or multiple response.

Assurance
This exam has 50 questions. These are a combination of multiple choice, multi-part multiple
choice and/or multiple response.

Exam results
Your exam results are usually available within 24 hours of your exam sitting. You can access
your results through your dashboard or training file at icaew.com/dashboard or
icaew.com/trainingfile
ICAEW allows a maximum of four attempts for each ICAEW CFAB module. However, if your
employer is making a financial contribution to your studies, they may limit you to fewer
attempts. You should check this with your employer.
If you fail an exam, you will need to arrange your resit with your employer, if they are
supporting your ICAEW CFAB studies, and/or the exam centre. Before your resit, you may
need time to do extra revision.

Receiving your certificates

We post out the certificates on a four-weekly rota, so it may be several weeks before you
receive your certificate. This applies for the module certificate and also the final ICAEW CFAB
qualification certificate.
Please note: We cannot post certificates to some addresses including those which have a PO
box number. Please provide us with an alternative address.
You must ensure that ICAEW has an accurate address for you at all times. You can email us
at cfab@icaew.com or you can check and update your address on the website. To do this,
you can go to icaew.com/cfabstudents and click into the my account link in the black
header at the top of the webpage. You can update your details from there.
12

5. ICAEW CFAB can help your job hunting

How ICAEW CFAB can help your job hunting

With more employers around the world now expecting to see recruits for any role with good
business and finance skills, you can use your ICAEW CFAB studies to help you in your job hunting.
Can help you get a new job or promotion
Can help you to increase the range of responsibilities in your current role
Increases the type of job roles you could apply for
Can boost your chances of gaining an ACA training vacancy

Add ICAEW CFAB to your CV / job applications

Remember to add that you are studying for the ICAEW Certificate in Finance, Accounting and
Business (ICAEW CFAB) to your CV (write the name of the qualification in full)
As you pass each module, add the name of the module and the % pass mark you achieved
Keep a copy of all of your exam certificates take these to your interviews

Shows your motivation and commitment

Studying ICAEW CFAB, especially if you have done it on your own, shows employers you are
dedicated, ambitious and self-motivated all great qualities that employers will look for in any
job applicant
Make sure you reference these qualities on your CV, in your job applications and at interview
Youll also be able to show employers you are gaining the business-essential skills that
employers look for in any role in any organisation

Boosts your commercial awareness

One of the key things employers tell us is how important it is for all job applicants to be
commercially aware and appreciate global business issues
Being commercially aware can help give you the edge in the competitive job market
Your ICAEW CFAB studies will have given you some great insight and will help you to be more
commercially aware on a local, national and international level

More jobs available to you

The business, finance and accounting knowledge you will develop during your studies can help
increase the variety of jobs you can apply for
Most employers welcome recruits who have a good understanding of how a business really
works and can appreciate how a business operates
Can also help you gain a promotion or help you to increase the scope of responsibility and
influence you have in your existing job role

Personal confidence
Studying for ICAEW CFAB can help you to gain more confidence when managing your own
personal finances
The skills you gain can also help you gain confidence and credibility with colleagues at work

13

6. Towards chartered accountancy

A career in chartered accountancy

ICAEW CFAB consists of the same six modules as the first level of our world-leading chartered
accountancy qualification, the ACA. So, if you want a career in accountancy, finance or business,
then the ACA could be your next step.

Explore whats involved

There are entry routes for school leavers, undergraduates, career changers, mature students and
entry routes for those who already have other accountancy qualifications, so its easy to find out
more.
See whats involved in chartered accountancy
Learn more about the ACA qualification
The different entry routes
And, get inspired by reading our student profiles
icaew.com/careers

Search for ACA training vacancies

To gain the ACA, you will need to work for an organisation that has been authorised by ICAEW to
train ACA students. There are thousands of these organisations around the world.
Look for ACA training vacancies, internships and work placements on our Training Vacancies
database at icaewtrainingvacancies.com
Look for ACA training vacancies on the individual websites of the companies youd like to work for.
Look at smaller companies too. According to the OECD, in most developed countries, 60-70%
of all jobs are in small to medium enterprises (SMEs). These are typically defined as companies
that employ fewer than 250 people and which have an annual turnover not exceeding 50
million euro, and/or an annual balance sheet total not exceeding 43 million euro.

Add your CV to our available student register

Have you already completed at least four of the ICAEW CFAB exam modules?
Do you want to continue your studies towards the ACA qualification?
If you can answer YES to both of these questions, then you can enter your details onto our
Available Student Register (ASR). This is a list that is sent to employers who are looking to
recruit students who have some of the ACA exams already completed.
You cannot make use of this until you have completed at least four ICAEW CFAB modules.
icaewtrainingvacancies.com/careers/asr

14

To have a successful career as an ICAEW Chartered Accountant you need the right mix
of knowledge, skills and on-the-job experience. Our chartered accountancy qualification,
the ACA, is designed to make sure you develop all the skills and expertise you need
throughout your career.
The ACA combines work with study so you will have the opportunity to earn a salary
while studying for a globally-recognised qualification. There are four key components
that you need to successfully complete in order to become a qualified ICAEW Chartered
Accountant.
Professional skills development (eg, decision-making, problem-solving and team
working)
Ethics and professional scepticism training
Three to five years practical work experience
15 accountancy, finance and business modules
To ensure you get the right mixture of these four components during your ACA training,
there are two different training options. These are the ATE and the ATP schemes. You need
to complete your training under one of these schemes to achieve the ACA qualification.

Work in an authorised
training employer (ATE)

Work under an authorised

training principal (ATP)

If the organisation or department you

work for is already an authorised
training employer (ATE) which means
it is authorised to train ACA students,
then you could talk to them about
wanting to carry on your studies
towards the ACA qualification.

The authorised training principal (ATP)

scheme is ideal if you work in (or want
to work for) an organisation that is
not an ICAEW authorised training
employer. We authorise an individual
or training principal to oversee your
ACA training and help guide you
through your studies.

If you do this while you are studying for

your ICAEW CFAB, then any relevant
work experience you may already be
gaining could count towards the ACA.

The process of becoming an ATP is free,

straightforward and we will support
you and your ATP from day one.
Learn more at icaew.com/atp

Your company can also become an ATE. It

is a free and straightforward process. See
whats involved.
icaew.com/trainACA

15

Is your company authorised to train ACA

students?
Simply email us the company name and
town to cfab@icaew.com

ICAEW EUROPE

ICAEW SOUTH EAST ASIA

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6th Floor
B-1040 Brussels
Belgium

9 Temasek Boulevard
#09-01 Suntec Tower Two
Singapore 038989

T +32 (0)2 230 3272

F +32 (0)2 230 2851
E europe@icaew.com

T +65 6407 1554

E southeastasia@icaew.com

ICAEW MALAYSIA
ICAEW CHINA (Beijing)
Room 1103 Tower C1 Oriental Plaza
No.1 East Chang An Avenue
Dongcheng District
Beijing
100738 China
T +86 10 8518 8622/23
F +86 10 8518 7980
E china@icaew.com

ICAEW CHINA (Shanghai)

Unit 2505, 25/F Central Plaza
No. 381 HuaiHai Middle Road
Huangpu District, Shanghai
200020 China
T +86 21 6032 3577/78
F +86 21 6032 3576
E china@icaew.com

ICAEW HONG KONG

27th Floor
Wu Chung House
213 Queens Road East
Wanchai, Hong Kong

Level 2 Chulan Tower

3 Jalan Conlay
50450 Kuala Lumpur
Malaysia
T +60 (0)3 2171 6022
E malaysia@icaew.com

ICAEW INDONESIA
Regus Grand Indonesia
50th Floor, Menara BCA
JL. M.H. Thamrin
No. 1 Menteng
Jakarta 10310
Indonesia
T +6221 2358 5751
E indonesia@icaew.com

ICAEW VIETNAM
Regus Centre, Level 5, Sentinel Place
Building 41A Ly Thai To Street
Hoan Kiem District
Hanoi
Vietnam
T +84 (4)3939 8786
E vietnam@icaew.com

T +852 2287 7277

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ICAEW MIDDLE EAST

Currency House, Level 4
Dubai International Financial Centre
PO Box 506836
Dubai
United Arab Emirates
T +971 (0)4 408 0000
E middleeast@icaew.com

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ICAEW is a world leading professional membership organisation that

promotes, develops and supports over 144,000 chartered accountants
worldwide. We provide qualifications and professional development, share
our knowledge, insight and technical expertise, and protect the quality and
integrity of the accountancy and finance profession.
As leaders in accountancy, finance and business our members have the
knowledge, skills and commitment to maintain the highest professional
standards and integrity. Together we contribute to the success of individuals,
organisations, communities and economies around the world.
Because of us, people can do business with confidence.
ICAEW is a founder member of Chartered Accountants Worldwide and
the Global Accounting Alliance.
www.charteredaccountantsworldwide.com
www.globalaccountingalliance.com

ICAEW
Chartered Accountants Hall Moorgate Place London EC2R 6EA UK
T +44 (0)1908 248 250
E cfab@icaew.com
icaew.com/cfabstudents

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ICAEW 2015 LPDSAT14097 08/15