Syllabus This document presents the learning outcomes for the 14 Professional Stage modules. The Professional Stage as a whole forms the foundation of technical knowledge that is further developed and integrated at the Advanced Stage. The other seven Application modules further develop the knowledge and skills and assess practical technical application. Seven Knowledge modules focus on the introduction and development of core knowledge and skills. Structure and progression There are 14 modules in total. The Professional Stage syllabus has been constructed with the following aims: to ensure that the required technical knowledge and skills can be learnt and assessed in a comprehensive and rigorous manner to allow the timing of exam study to be aligned as far as possible with the knowledge and skills needed in the workplace to enable appropriate educational progression and reinforcement during the study and assessment process. Professional StageAim The Professional Stage of the CA qualification forms the first stage of formal learning and assessment for the CA and, as such, aims to provide students with the technical skills and underpinning knowledge to perform their work as trainee chartered accountants in a variety of environments. The syllabus has been designed to ensure students understand the fundamental principles of ethics, can apply relevant ethical guidance and are able to recommend actions to resolve ethical issues. Ethics is embedded throughout the qualification and there are specific learning outcomes included in a number of the modules. The diagram below shows the 14 modules at the Professional Stage, where the focus is on the acquisition and application of technical skills and knowledge, and the Advanced Stage which comprises three technical modules and the Case Study. This final module demands a high level of analysis, synthesis and communication skills, commercial and ethical awareness and the application of professional judgement. Progression through the CA modules, in combination with integrated and monitored work based learning, will equip and prepare students for the demanding multi-disciplinary case study. Structure The syllabus has been designed to develop core technical, commercial, and ethical skills and knowledge in a structured and rigorous manner. The CA qualification Aim The CA qualification aims to ensure all newly qualified Chartered Accountants have the technical and professional skills to begin their career and from which to build their ongoing professional development. 24ĬA Professional Stage SyllabusCA Overview 24 5 Internal control in computer-based business systems. 22 2 Information Technology architecture. 21 Information Technology Knowledge - 100 Marks. 19 4 The Negotiable Instruments Act 1881. 17 Business and Commercial Law - 100 Marks. 11 4 The role of the accountancy profession. 8 2 Adjustments to accounting records and financial statements. 6 3 Gathering evidence on an assurance engagement. 5 1 The concept, process and need for assurance. Syllabus for ICABProfessional Stage (Knowledge Level)ĬontentsCA Professional Stage Syllabus. The Institute of Chartered Accountants of Bangladesh (ICAB)
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