Philosophy & Methodology

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:

  1. A.Taxation and Laws… ”TL” 1, 2, 3 …
  2. B.Investment and Reporting pillar … “IR”  1, 2, 3 …
  3. C.Enterprise pillar … ”E” 1, 2, 3 …
  4. D.Finance pillar … ”F” 1, 2, 3 …
  5. E.Performance pillar … ”P” 1, 2, 3 …
  6. F.Audit pillar … ”A” 1, 2, 3 …
  7. 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. 1.Foundation level … “F” 1, 2, 3 …
  2. 2.Operational level … “C” 1, 2, 3 …
  3. 3.Management level … “D” 1, 2, 3 …
  4. 4.Strategic level … “P” 1, 2, 3 …
  5. 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)

Methodology

The CPA course contents designed after specific and phenomenal reviews, the programme philosophy and teaching approach used in this program differs from other professional bodies with the similar curriculum. It follows the following methodology:

  • ØAn extensive foundation based learning coupled with knowledge pillars to cover the all possible dimensions of accountancy field.  In this stage the student is expected to learn the multi-dimensional boundaries of knowledge. The student’s entry level is carefully evaluated under standard APL and CTF procedures.
  • ØAn explicit and specific strategy level under foundation based learning (and in some part of competency level) to cover the market-required creative problem solving skills. The knowledge base is organized through industry research, analysis and development.  In this stage the student is required to learn industry practice, tools, techniques and alternative course of actions to use the learnt knowledge in preceding levels.
  • ØIn applied stage of competency level the student is required to submit a Publishable Article followed by a Personal Presentation / Online Interview to describe new original research in Accounting & Finance industry.   At this level the student is expected to have mastered in required knowledge areas, tools, techniques, and desired alternative course of actions in a real-life practical situation. This level introduced first time in Public Accounting & Finance field to promote R&D and develop real-life case-studies to teach the following learners.
  • ØA CPD/CPE (Continuous Professional Development / Continuous Professional Education) requirement to be eligible for a COP (Certificate Of Practice) and to ensure the member’s learnt Knowledge, Skill and Application competencies. Through this learning process, professional ethics aimed at inculcating in the student an ethical approach in his/her professional interactions and a sense of personal, corporate and social responsibilities.
  • ØThe qualified members’ professional conduct is monitored through various direct and indirect approaches. To maintain their current knowledge and provide them with up-to-date and new courses/trainings, the association’s CRC continuously working to design & conduct Seminars, Trainings, Workshops, and Short Courses like Forensic Accounting & Auditing & Emerging Trends in Islamic Finance.