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Certified Public Accountant
(CPA-Professional)
Programme
(Copyrights & Trademark Registered)

Programmes

Philosophy & Coding

Teaching Philosophy & Coding
To equip our qualified CPAs with creative problem solving skills and to be more productive in novelty business situations, we introduced two different approaches in revised CPA programme, i.e., Vertical approach and Horizontal approach.

While working with cognitive and constructivist learning, we empower our members with dynamic and innovative theories. To be more flexible with their tough study schedule, we support them with different options in reaching Competency level, i.e., to earn a quality CPA designation.

Through course vertical and horizontal course coding, they better judge their weak learning areas through Knowledge pillars and Foundation bases.

In Knowledge pillars or Vertical approach, their performance is monitored through important knowledge areas in which they will have to be excelling in real marketplace. The following codes are assigned to aid or before deciding the entry level after evaluating their prior learning:

A. Taxation and Laws pillar … ”TL” 1, 2, 3 …
B. Investment and Reporting pillar …“IR”1, 2, 3 …
C. Enterprise pillar … ”E” 1, 2, 3 …
D. Finance pillar … ”F” 1, 2, 3 …
E. Performance pillar … ”P” 1, 2, 3 …
F. Audit pillar … ”A” 1, 2, 3 …
G. Competency pillar … A, B, C

(This approach is useful for working executives or students who have prior knowledge in Accounting & Finance field or who have learnt basics in prerequisite courses)

The Foundation or Level based learning or Horizontal approach, which can be termed as Traditional approach, takes the trainee students in a natural flow from basics and operational level learning to managerial and strategic level skills development to achieve required competency level. The following codes are assigned to assess the students’ performance and to design the teaching material:

1. Foundation level … “F”1, 2, 3 …
2. Operational level … “C”1, 2, 3 …
3. Management level … “D”1, 2, 3 …
4. Strategic level … “P”1, 2, 3 …
5. Competence level … A, B, C

(This approach is adopted for fresh graduates / entrants who have less or no prior knowledge in Accounting & Finance field or who have not learnt basics in prerequisites courses)