Chartered Accountants Program

Entrance exam guide

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Contents
1 Background
1.1  Shortage of accounting professionals in Australia 1.2 How is the Institute responding? 1.3 Who will benet?

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3 4 4

About the entrance exam

2.1 Who is eligible to sit the exam? 2.2 What is the purpose of the exam? 2.3 How is the exam structured and set? 2.4 How often is the exam held? 2.5 Where is the exam held? 2.6 What are the fees? 2.7 How do I enrol? 2.8 What are the possible outcomes of the exam?

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Preparing for the exam

3.1 How can I prepare for the exam?

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About the self-assessment process

4.1 What is the self-assessment process? 4.2 Objective decision making 4.3 What to do 4.4 Core knowledge areas 4.5 Decision making

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After sitting the entrance exam

5.1 How and when will I be advised of my results? 5.2 What if I am unsuccessful?

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Frequently asked questions

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Chartered Accountants Program Entrance exam guide (July 2012)

Entrance exam guide (July 2012) Chartered Accountants Program

1 Background
1.1 Shortage of accounting professionals in Australia
It is generally acknowledged that Australia is suffering a critical shortage of accounting professionals. A number of factors have contributed to this shortage including: > an ageing workforce > flat enrolment numbers in accounting degree courses > increased demand for accounting services due to changes in the legislative and regulatory environment and to growth in the Australian economy. Ways of addressing this shortage have challenged, and continue to challenge, accounting firms, organisations, educational institutions and professional bodies. A variety of strategies have been proposed, including the development of pathways into the profession for people who hold undergraduate degrees in non-accounting disciplines. The information in this guide deals with this strategy.

Chartered Accountants Program Entrance exam guide (July 2012)

1.2 How is the Institute responding?

In response to the need for alternative pathways into the accounting profession, we have changed our entry requirements for the Chartered Accountants Program. Graduates with non-accounting degrees will now be accepted into the Program, provided they successfully complete the Institutes Chartered Accountants Program entrance exam. The purpose of the exam is to ensure that applicants have the required level of prerequisite accounting knowledge to undertake the Program.

1.3 Who will benet?

This initiative will deliver a number of benefits to all involved. For example: > individuals who are talented and motivated gain an alternative pathway into the accounting profession > employers obtain access to an increased pool of potential employees, many of whom already possess a wealth of real world business and life experience > the profession obtains a means of addressing a recognised skills shortage, and new practitioners who are dynamic, motivated individuals possessing a diverse range of skills and experience.

Entrance exam guide (July 2012) Chartered Accountants Program

2 About the entrance exam

2.1 Who is eligible to sit the exam?
Non-accounting graduates who meet the following criteria can apply to sit the Institutes entrance exam: > Have an Institute accredited* sponsoring employer > Hold an Australian or comparable overseas degree in a non-accounting discipline > Have undertaken accounting-related work experience and some on-the-job training > Have a genuine interest in pursuing a career in the Chartered Accounting profession.
* An accredited organisation has met the Institutes requirement to have employees in work experience mentored by a Chartered Accountant.

2.2 What is the purpose of the exam?

The exam tests applicants knowledge of six core areas of accounting. An adequate level of knowledge in these areas is critical to a persons ability to undertake the Chartered Accountants Program. The core knowledge areas are: 1. Financial accounting 2. Management accounting 3. Corporate Finance 4. Auditing

Chartered Accountants Program Entrance exam guide (July 2012)

5. Commercial and corporations law 6. Australian taxation law. For more information on these core knowledge areas, refer to Section 4.4. The exam can also be used as a diagnostic tool. The Institute will provide results that allow applicants to identify gaps in their knowledge. The gaps can then be addressed by following the pathways set out in Section 4.5. The Institute does not provide training to fill identified knowledge gaps. This is the responsibility of applicants and their employers.

2.3 How is the exam structured and set?

The exam is a closed-book exam consisting of six exam papers. Each paper corresponds to one core knowledge area and contains 20 multiple-choice questions. The entire exam will comprise approximately 120 questions. The exam questions reflect the undergraduate knowledge required in the six specified core knowledge areas.

What are multiple-choice questions?

A multiple-choice question consists of a short scenario which presents the problem, one correct answer, and plausible incorrect answers. Multiple-choice questions are one of the most widely used formats for objective testing. When properly constructed, multiple-choice questions are valid and reliable tests of knowledge.

2.4 How often is the exam held?

The exam is offered at six-monthly intervals. Exam dates and locations will be communicated via email to applicants when their enrolment has been confirmed.

2.5 Where is the exam held?

The exam is held in the Institute office locations listed at <charteredaccountants.com.au> Contact Us Institute Offices.

2.6 What are the fees?

The exam fee is a two-tier scale: 1 to 3 core knowledge areas A$375; 4 to 6 core knowledge areas A$645. This fee ensures coverage of all costs associated with the development and delivery of the entrance exam. The entrance exam fees are GST exempt. Should you need to resit the exam, the same fee structure will apply.

Entrance exam guide (July 2012) Chartered Accountants Program

2.7 How do I enrol?

To enrol in the entrance exam, download and complete the application form from <charteredaccountants.com.au> Education Chartered Accountants Program Requirements How to become a Chartered Accountant A graduate with a nonaccounting degree Entrance exam Application form, and send with required attachments to the address on the form.

How do I get more information?

If you have any questions that are not answered in this guide, you may refer to our website, email us at <service@charteredaccountants.com.au> or call 1300 137 322.

2.8 What are the possible outcomes of the exam?

There are two possible outcomes of undertaking the exam: > a pass result in all core knowledge areas, which will be deemed to meet the academic entry requirements of the Chartered Accountants Program > an unsuccessful result in some or all core knowledge areas, and identification of the knowledge gaps that need to be addressed.

Chartered Accountants Program Entrance exam guide (July 2012)

Entrance exam guide (July 2012) Chartered Accountants Program

3 Preparing for the exam

3.1 How can I prepare for the exam?
The Institute does not offer an exam preparation program. However, to assist you in making the decision about whether or not to attempt the exam, we strongly encourage you to ask yourself the following questions.

Do I have the required level of competence in the core knowledge areas?

This may not be an easy question for you to answer, even with the help of your employer, colleagues and friends. In order to assist you in determining if you have the required level of knowledge, we have prepared a self-assessment questionnaire on the six required core knowledge areas. This will help to highlight potential gaps in your required knowledge. The self-assessment questionnaire and instructions on how to complete it can be found in Section4.

Do I have the level of commitment required to successfully undertake the Program?

The Chartered Accountants Program is a rigorous postgraduate course and requires a high level of commitment and dedication on the part of candidates to ensure success. You will need to set aside at least 10 hours per week for self-study, including the completion of activities and assignments. You will need discipline and the ability to sustain an intensive study load. Full details of the Chartered Accountants Program and the level of commitment expected are available on our website <charteredaccountants.com.au>.
Chartered Accountants Program Entrance exam guide (July 2012)

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Entrance exam guide (July 2012) Chartered Accountants Program

4 About the self-assessment

process
4.1 What is the self-assessment process?
The self-assessment process will help you to determine if you have the required level of knowledge in the core knowledge areas in order to attempt the Chartered Accountants Program entrance exam, and, if not, what you might do in order to fill any knowledge gaps you identify before undertaking the exam. Following the self-assessment questionnaire, refer to Section 4.5 for help in interpreting your self-assessment and determining the course of action to take based on the results.

4.2 Objective decision making

It is often difficult to be objective about your own capabilities and make decisions based on opinions about yourself. This self-assessment is one tool that will help you to arrive at a decision that is as objective as possible. If you are currently employed in an accounting firm, we also recommend that, if you have any doubt about your knowledge of the core areas presented in this self-assessment, you seek the help of your manager, supervisor or a more experienced colleague who you think will offer an informed and objective opinion.

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4.3 What to do
Under each of the core knowledge areas, you will find the following: > Summary This provides a brief overview of what you should be able to do to be deemed competent in this area. > Key assessment topics These provide further, more detailed guidance and criteria to help you assess your knowledge of the core knowledge area. These are the same criteria against which the exam questions are set and assessment will be made. Follow these steps to complete the self-assessment: 1. Read the summary to gain an overall appreciation of each of the core knowledge areas, in turn. 2. Move on to the key assessment topics and read each criterion carefully. 3. As objectively as possible, assess your knowledge against each criterion. Use the following key to note your self-assessment decision: = Yes. Im sure I can do this. = No. I know I cant do this. ? = Im not sure if I can do this. 4. Use the notes column to record any thoughts or ideas that might be useful later. For example, how you might address any gaps you identify, or how you might determine if you really can do something or not. 5. When you have worked through all the core knowledge areas, go to Section 4.5 decision-making.

4.4 Core knowledge areas

Financial accounting
Summary
You should be able to demonstrate an understanding of: > the form and function of financial statements and how financial transactions are recorded > a critical awareness of financial accounting and financial analysis issues within Australian and international contexts > the conceptual and theoretical concepts underlying accounting practice.

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Entrance exam guide (July 2012) Chartered Accountants Program

Key assessment topics

1. Current legal and nancial reporting standards in Australia

Criteria

Notes

You should be able to: a. dene the current characteristics of accounting, and explain its role in society and the economic sphere b. describe the process and framework for developing and implementing accounting standards in Australia c. identify and explain the current legal, ethical, societal and professional requirements and expectations of nancial reporting standards d. apply the above to issues as they are identied, both in accounting and in wider contexts.

2. Organisation and recording of nancial information

Criteria

Notes

You should be able to: a. demonstrate an understanding of the nature of an accounting entity, the accounting equation, and the double entry system b. demonstrate a basic understanding of the Statements of Accounting Concepts and, in particular, the denition and recognition criteria for the various elements of nancial statements c. record various types of business transactions, demonstrating an understanding of their effect in terms of the accounting equation and the accounting system d. demonstrate an understanding of the accounting processes relating to company formation, dividends, and issues of shareholder capital.

3. Preparation of nancial reports

Criteria

Notes

You should be able to: a. prepare nancial reports for entities (incl. limited liability companies) in accordance with generally accepted accounting practice, including current nancial reporting standards and other external reporting requirements b. demonstrate an understanding of the fundamental accounting principles and practices in accounting for basic business combinations, including consolidated nancial statements.

4. Contemporary developments in nancial reporting in Australia and overseas

Criteria

Notes

You should be able to: a. identify international accountancy standard-setting bodies and describe their activities in relation to Australian standard setting b. critically assess contemporary national and international issues related to the treatment that key nancial reporting standards mandate c. describe and explain the evolution of accounting thought and of theories of accounting d. describe and explain alternative contexts of accounting e. describe and explain current research issues in nancial accounting f. have awareness of newly developing areas of interest (such as social and environmental accounting and reporting)

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5. Analysis and interpretation of nancial statements

Criteria

Notes

You should be able to: a. calculate a range of commonly used ratios and percentages from nancial statements b. critically analyse the strengths and weaknesses of ratio analysis, cross-sectional and time-series analysis, and other tools of nancial analysis c. draw inferences about nancial performance and position based on the ratios and percentages, using cross-sectional and timeseries comparisons d. analyse and interpret nancial accounting information from complex entities and critically appraise nancial reports in relation to the use made of them by various users

Management accounting
Summary
You should be able to demonstrate an understanding of developments in management accounting, including: > budgeting > product and service costing > control and performance evaluation > strategic management accounting by applying relevant numerical and analytical skills, and demonstrating current theoretical knowledge in the application of these skills.

Key assessment topics

1. Development of management accounting

Criteria

Notes

You should be able to: a. explain the role of management accounting b. describe and critically evaluate the major developments in management accounting practice and research

2. Budgeting

Criteria

Notes

You should be able to: a. critically evaluate the nature and purpose of budgeting, including organisational behaviour aspects b. describe the various types of budgets (e.g. operational, capital and cash) c. develop budgets and calculate, analyse and explain variances d. evaluate competing capital expenditure proposals and make recommendations

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Entrance exam guide (July 2012) Chartered Accountants Program

3. Product and service costing

Criteria

Notes

You should be able to: a. explain the principles and methods of a cost accounting system b. explain the nature and characteristics of various cost classications, such as direct, indirect, xed and variable costs c. discuss cost behaviour issues d. calculate costs according to various methods (e.g. full absorption costing, marginal costing, or activity-based costing) and explain their differences and effects e. critique the nature and purpose of alternative costing techniques for products and services f. apply break-even analysis g. demonstrate the relevant numerical and analytical skills for various costing techniques

4. Control and performance evaluation

Criteria

Notes

You should be able to: a. describe various nancial and non-nancial measures in assessing an entitys performance b. discuss issues in management control and performance c. demonstrate relevant numerical skills, the use of nancial, non-nancial and qualitative measures, and analytical skills in interpreting the effects on the business unit

5. Strategic management accounting

Criteria

Notes

You should be able to: a. critically evaluate the issues in strategic management accounting, including cost control b. demonstrate the relevant numerical and analytical skills in evaluating the effects of strategic management on the business unit

Finance
Summary
You should be able to demonstrate an understanding of: > > > the business finance and treasury function (in terms of fundamental capital, investment, funding, and risk decision concepts) the analysis and management of an entitys financial position recent developments in the Australian and international financial/treasury scene.

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Key assessment topics

1. Essentials of nancial management in organisations

Criteria

Notes

You should be able to: a. identify the basic nancial decisions of: > how investment decisions are made > how the entity is nanced > how the performance of the entity is evaluated > how decisions about distributions (particularly dividends) are made b. explain the principles of valuation and apply these principles to the items listed above

2. Application of nancial mathematical techniques

Criteria

Notes

You should be able to: a. calculate percentages, ratios, interest rates, present and future values, and annuities b. apply nancial formulas to data c. develop projections and analyse time series d. apply a range of project appraisal techniques (e.g. payback, net present value, and internal rate of return) and explain their strengths and weaknesses

3. Application of the principles of nancial management

Criteria

Notes

You should be able to: a. explain the meaning of cost of capital and analyse the issues associated with its calculation b. outline the main sources of debt and equity nance and identify the advantages and risks associated with each c. analyse the issues associated with the calculation of relevant cash ows in various decision contexts, particularly with regard to capital expenditure decisions d. analyse the primary considerations in determining optimal capital structures and optimal dividend decisions

4. Risk management

Criteria

Notes

You should be able to: a. explain and apply the concepts of nancial return and risk and the relationships between those concepts b. identify the types of risk to which an entity might be exposed c. explain how those risks can be identied d. identify the types of risk that an entity should try to manage e. identify and explain risk management products (e.g. options, futures, forwards and swaps)

5. Current issues in nancial management in Australia and internationally

Criteria

Notes

You should be able to: a. analyse and evaluate the effects and outcomes on the activities of an entity of: > developments in the Australian and international nancial markets > changes in regulatory structures and regulations > increased accountability of the treasury function and increased levels of sophistication in the technology used in treasury work

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Entrance exam guide (July 2012) Chartered Accountants Program

Auditing
Summary
You should be able to demonstrate an understanding of: > > > the nature and purpose of auditing the accountability requirements of external auditors under statutory and professional

the conduct of an audit according to regulatory and professional requirements

and to apply this understanding to current issues.

Key assessment topics

1. Nature and purpose of auditing, including the regulatory and professional requirements of auditors

Criteria

Notes

You should be able to: a. identify and explain the framework and boundaries of auditing b. identify and explain the reasons for auditing and the various types of audits c. identify and explain the objectives of an audit, the role of an auditor, and key components of the audit process d. describe and explain the auditors professional, ethical and legal responsibilities e. identify and explain the application of professional judgment in auditing

2. Application of professional standards within the auditing process

Criteria

Notes

You should be able to: a. demonstrate an awareness of generally accepted audit practice with reference to current audit standards and guidelines b. plan audits to meet objectives c. apply auditing procedures and processes including: > describing the concept of audit risk and materiality and key factors inuencing risk identication and assessment > reviewing internal control systems and explaining the techniques by which a review can be accomplished > explaining the specic techniques for tests of controls and substantive testing for gathering sufcient and appropriate audit evidence > being aware of the importance of analytical review and assessment of going concern in the overall audit process d. describe audit reporting requirements including explaining the statutory requirements for audit reporting and distinguishing the types of audit reports

3. Current auditing practice issues in a computer-based environment

Criteria

Notes

You should be able to: a. ensure the integrity of data within computerised dataprocessing systems b. apply appropriate auditing principles and techniques within the range of existing technological systems

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4. Current research issues in auditing

Criteria

Notes

You should be able to: a. identify problems and issues within the auditing function (e.g.audit independence, fraud detection, and the expectation gap) b. analyse problems and issues c. propose solutions d. critically evaluate the proposed outcomes

Commercial and corporations law

Summary
You should be able to demonstrate a general legal knowledge relating to the business environment and to understand the responsibilities and risks that arise in business, with particular regard to the law relating to corporate entities.

Key assessment topics

1. The legal system in Australia

Criteria

Notes

You should be able to: a. identify and describe basic legal concepts and the structure of the Australian legal system b. explain how laws are enacted by the State and federal Parliaments and how the common law has developed through the hierarchy of the courts and have the ability to read and understand statutes c. identify and explain the law of torts and how it differs from criminal law d. identify and explain the laws of property, including intellectual property, and their practical applications (e.g. franchises and licences) e. identify and analyse relevant issues

2. Principles of the law of contracts

Criteria

Notes

You should be able to: a. identify and explain the principles of the law of contract, the law of principal and agent, and the law relating to the sale of goods and services b. describe the main aspects of consumer protection law, including trade practices law c. analyse relevant cases d. apply these principles and current legislation to relevant issues

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Entrance exam guide (July 2012) Chartered Accountants Program

3. Legal regulation of commercial entities

Criteria

Notes

You should be able to: a. explain the essential nature of, and differences between, proprietorships, partnerships and corporations b. identify and explain the current law (including statute, regulation and common law) relating to corporate entities c. identify and explain the current law and legal issues relating to equity and debt capital d. identify and explain the statutory and administrative requirements relating to record keeping, accounting, auditing, and reporting and disclosure, including the obligations of public issuers and the duties of directors e. explain the reasons and procedures for the administration and/or winding up of companies f. apply current law to relevant issues

Taxation law
Summary
You should be able to demonstrate an understanding of taxation compliance within statutory and professional requirements, and apply this understanding to current issues.

Key assessment topics

1. Determination and administration of Australian taxation

Criteria

Notes

You should be able to: a. identify the various types of taxation and tax bases applicable in Australia b. describe the general principles of direct and indirect taxation c. distinguish assessable from non-assessable income and deductible from non-deductible expenditure with an awareness of timing issues d. determine taxation obligations relating to individuals, partnerships, trusts and companies, including company taxation liabilities with reference to dividend payments and imputation credits e. describe the administration of taxation in Australia

2. Special types of taxation

Criteria

Notes

You should be able to: a. explain the nature and incidence of fringe benets tax b. explain the nature and incidence of capital gains tax c. explain the nature and incidence of goods and services tax

3. Legal and ethical issues of taxation in Australia and internationally

Criteria

Notes

You should be able to: a. analyse situations, identify whether they are cases of avoidance or evasion, and substantiate your decision with reference to current law and practice b. demonstrate an awareness of tax as an instrument of scal policy c. demonstrate an awareness of the potential tax implications for an Australian entity operating or trading internationally

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4.5 Decision-making
Review and reflect on your self-assessment. Following are some questions you might consider and actions you might take:
Question Possible action

What do I do about the topics Im uncertain about?

Decide how you can conrm whether you know enough about the topic to attempt the exam. To do this you might: > review available texts > review relevant regulations or legislation > discuss the topic with a manager, supervisor or colleague at work.

What do I do about the topic(s) I dont know at all?

Decide how you can acquire sufcient knowledge of the topic(s) to attempt the exam. This is best done in consultation with your employer. It might involve: > identifying and undertaking a relevant course of study > identifying and reading relevant texts, regulations or legislation > receiving on-the-job training and mentoring.

Should I attempt the exam or not?

Reect on your entire self-assessment paying particular attention to the topics you are unsure of or do not know well. Carefully consider how you might ll any knowledge gaps you have identied. We recommend that you consider your level of knowledge in all the topic areas and only attempt the exam if you consider that you currently have a satisfactory level of knowledge, or can acquire that knowledge before the exam.

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Entrance exam guide (July 2012) Chartered Accountants Program

5 After sitting the entrance exam

5.1 How and when will I be advised of my results?
Your results will be mailed to you approximately eight to ten weeks after the exam. Included with your results will be a report identifying any knowledge gaps, together with options to address those gaps.

5.2 What if I am unsuccessful?

When you receive your results and report, you should discuss the outcome with your employer. The discussion should include ways in which your knowledge gaps can be addressed. Options to address gaps are discussed in Section 4.5. The two pathways available if you are unsuccessful are: 1. You undertake the required conversion courses identified in your individual gap report. When you have successfully completed the specified conversion course, you may enrol in the Chartered Accountants Program. There is no need to resit the entrance exam.

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2. You develop a training plan with your employer using your gap report. When you are ready to resit the entrance exam, access and complete the enrolment form from <charteredaccountants.com.au> Education Chartered Accountants Program Requirements A graduate with a non-accounting degree Entrance exam application form. You will need to wait a minimum of six months before reattempting the exam. The number of attempts for each exam paper is limited to two (this includes your first attempt). You will only need to resit the paper(s) that you have not passed.

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Entrance exam guide (July 2012) Chartered Accountants Program

6 Frequently asked questions

Will industry standards be compromised by the introduction of this alternative pathway into the accounting profession?
No, the standards for entry into membership remain unchanged. This exam provides an alternative entry pathway into the Chartered Accountants Program. An Australian or overseas comparable degree is still required along with evidence of competence in the six core knowledge areas of accounting.

What undergraduate degrees are acceptable for enrolment in the exam?

Any Australian or comparable overseas degree in a non-accounting discipline that is not listed on the Institutes current Accredited Tertiary Course list. For a full list of accredited tertiary courses, refer to <charteredaccountants.com.au> Education Chartered Accountants Program Entry requirements Requirements to join Australian University Accredited Tertiary Courses 2010.

I have a degree from another country. Can I enrol?

Yes, if your overseas degree has been formally assessed by the Institute as being comparable to an Australian bachelors degree. Further information regarding the assessment of overseas qualifications can be found on our website <charteredaccountants.com.au/ chartered_accountants_program>.

I got my non-accounting degree years ago and now want to move into the accounting profession. Will my degree still be recognised?
Yes, if it is an Australian or comparable overseas degree. No time limit applies with regard to when the qualification was awarded.

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If I fail the exam, can I sit it again?

Refer to Section 5.2.

I only failed part of the exam. Do I need to resit the whole exam, or only the part I failed?
Refer to Section 5.2.

Can I appeal an exam result? If so, on what grounds and how do I do it?
No appeals process is available for the entrance exam.

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Entrance exam guide Chartered Accountants Program