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CPD/CPE Courses & Exams

CPE Programme

All accountants recognise that the quality of their knowledge and services should be maintained and developed by continuing their professional education.


The ACPAI offers a wide range of continuing professional education services for all qualified accountants, as well as providing educational services for students and for those in other fields.


One of the most time and cost effective means of maintaining knowledge is therefore by attending courses.


ACPAI courses are conducted by lecturers carefully selected to ensure that their experience and knowledge are suited to the particular course. To ensure maximum benefit, ACPAI specialises in courses where numbers are limited and active participation and exchange of ideas are encouraged as appropriate.


Employers in the private sector appoint members of the Association to positions requiring high expertise, competency and integrity.

Post Qualifying Studies

The Association organises an extensive programme of continuing professional education courses designed to keep members informed on the latest development in accounting, auditing and management methods, as well as change in legislation.

Examination Structure

The Association examinations comprise, fifteen papers - each of three or three and a half hours duration. The combined examinations cover a total of forty-eight examination hours - the most extended examination period for any professional accountancy body established in the United Kingdom and, as far as ascertained, overseas.


The Association is the only accountancy body in the United Kingdom examining in a special paper entitled "Professional Practice" and the ICPAI student is required to write more examination papers relating to public practice, than students of other professional bodies of accountants.

The following is the conspectus of the examinations:-


Formation Examination

Formation 1

Paper 1 - Business Mathematics & Quantitative Methods

Paper 2 - Economics & the Business Environment

Paper 3 - Legal Framework

Formation 2

Paper 1 - Accounting Framework

Paper 2 - Taxation

Paper 3 - Information Technology for Managers

Paper 4 - Management Accounting

Professional Examination

Professional 1

Paper 1 - Financial Accounting

Paper 2 - Auditing

Paper 3 - Strategic Management Accounting

Paper 4 - Professional Practice

Professional 2

Paper 1 - Strategic Management

Paper 2 - Advanced Financial Accounting

Paper 3 - Audit Practice

Paper 4 - Financial Management

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