IAI Jawa Timur | Ikatan Akuntan Indonesia Wilayah Jawa Timur - Materi Workshop Pengembangan Akuntansi DP UA 10 Agt

Deny Poerhadiyanto, Ak., CA., CPA A

Head of Indonesia, ICAEW

ICAEW- Brief information

We provide qualifications and career support to over 145,000 chartered accountants and over 24,000 ACA students in more than 160 countries around the world.

• Founded in 1880

• World leader of the accountancy, finance and business profession

What other roles do ACAs hold?

‘We are recruiting our graduates to be our management leaders of the future. The ACA is therefore a huge benefit for us. The ACA is detailed and inclusive in its scope. It covers all the main areas of training we are looking for in our senior managers of the future.’

• Chief Financial Officer

• Head of Financial Reporting • Business Performance Director • Head of Business Development • Commercial Manager

• Head of Finance

• Mergers and Acquisition Director

• Chairman

• Chief Operating Officer • Chief Executive Officer

• Director of Business Development and Strategy

Supporting over 145,000 ICAEW Chartered Accountants in more than 160 countries

Working with more than 3,300 employers around the world training students for the ACA

82 of FTSE 100

companies have at least one ICAEW Chartered Accountant on their board

97 of the world’s 100 global leading brands employ ICAEW Chartered Accountants

100% of the Best Global Green Brands employ ICAEW

Chartered Accountants Over 24,000 students are

studying the ACA globally

ACA training

Kuala Lumpur Shanghai

Singapore UK

Hanoi

ICAEW

• _Syllabus • _Exams

• _{Study support} • _Membership Employer

• _{Exam practice}

YOU

• _Time • Intellect

• _Energy

• _Commitment

ACA training – the qualification

Professional

development

Ethics and

professional

scepticism

You’ll develop your ability and performance in seven key areas:

• _{adding value}

• _{communication}

• _{consideration}

• _{decision making}

• _{problem solving}

• _{team working}

• _{technical competence}

It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately.

You will develop ethical capabilities in three ways:

• _Learn

• _Practise

• _Apply

Complete at least 450 days. Which normally takes between three and five years.

• _{Your training agreement}

• Puts what you’re learning into practice

15 accountancy, finance and business modules over three levels.

• _{Applying for exams}

• _Results

• _Attempts

• _{Pass marks}

High pass rates

Professional Level module pass rates (2015)

between 78% and 92%

Case Study pass rates (2015)

% of passes at the final exam (Case Study) – 75.6%

Certificate Level first time pass rates (2015)

94.0% Business and Finance

87.5% Assurance

83.8% Principles of Taxation

76.9% Accounting

85.3% Management Information

BEASISWA CA

Kerjasama IAI dengan Institute of Chartered Accountants in England & Wales (ICAEW)

Prasyarat:

• Mahasiswa Program Studi S1 Akuntansi minimal semester 5 (lima) dari seluruh perguruan tinggi di Indonesia;

• IPK minimal 3,00 (dengan melampirkan transkrip nilai yang dilegalisir); • Memiliki kemampuan berbahasa Inggris yang baik;

• Harus lulus ujian saringan yang diselenggarakan IAI dan ICAEW: - Ujian saringan untuk mata uji Akuntansi Keuangan;

- Soal dalam bahasa Inggris; - Sifat ujian closed book; - Durasi ujian 2 jam;

- Bentuk soal multiple choice dan essay.

BEASISWA CA

Mahasiswa yang lulus ujian saringan IAI-ICAEW berhak atas:

• Keanggotaan Muda IAI;

• Sertifikat Keahlian Akuntansi Dasar IAI untuk peserta yang memenuhi standar nilai tertinggi sesuai persyaratan IAI;

• Beasiswa penuh Ujian Sertifikasi CA yang terdiri dari 7 (tujuh) subjek ujian sesuai persyaratan Ujian CA IAI;

• Beasiswa mengikuti ujian Certificate Level ICAEW: beasiswa penuh untuk mata ujian Accounting, dan subsidi ICAEW untuk 5(lima) mata ujian lainnya. Setelah lulus 6 mata ujian, berhak mendapat sertifikat CFAB.

• Akses ke IAI Share Point dan faculties online ICAEW sebagai fasilitas University Students Scheme (USS) IAI - ICAEW untuk mendukung kemampuan teknis calon akuntan dan mempersiapkan diri dalam menyelesaikan pendidikan dan ujian

sertifikasi menjadi akuntan profesional. Calon akuntan profesional bisa mengakses perkembangan terbaru, informasi, webinars dan sumberdaya melalui kedua fasilitas itu;

In the assessment, students may be required to:

• specify why an entity maintains financial records and prepares financial statements;

• specify the ethical considerations for preparers of financial statements;

• identify the sources of information for the preparation of accounting records and financial statements;

• record and account for transactions and events resulting in income,

expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements;

• record and account for changes in the ownership structure and ownership interests in an entity; and

•

identify omissions and errors in accounting records and

financial statements and demonstrate how the required

adjustments will affect profits and/or losses;

•

correct omissions and errors in accounting records and

financial statements using control account reconciliations and

suspense accounts;

•

prepare an extended trial balance; and

•

prepare journals for nominal ledger entry and to correct errors

•

identify the main components of a set of financial statements

and specify their purpose and interrelationship;

•

specify the key aspects of the accrual basis of accounting,

cash accounting and break-up basis of accounting; and

•

prepare and present a statement of financial position,

statement of profit or losst and statement of cash flows (or

extracts therefrom) from the accounting records and trial

balance in a format which satisfies the information

A world leader

of the accountancy