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Regulations on the order of evaluation of the certification examinations of the professional accountant

1. General regulations

1. These Regulations on the procedure for evaluation of exams under the certifications of the professional accountant (hereinafter - the position) is developed in accordance with the laws of the Republic of Kazakhstan on accounting and financial reporting, and determines the order of evaluation of professional certification exams of accountants.

2. Evaluation of test results carried out in the following disciplines:

"Accounting in accordance with International Financial Reporting Standards";

"Taxes and taxation";

"Civil Law".

2. The rules of formation question papers

3. Examination ticket on the subject "Accounting in accordance with International Financial Reporting Standards" contains 30 multiple-choice questions, one mandatory and two additional tasks. Mandatory task of drawing up the consolidated balance sheet, which includes at least four problems with arithmetic solution under different standards, according to the mandatory list of topics in the discipline.

4. Examination ticket on the subject "Taxes and taxation" contains 30 multiple-choice questions, one mandatory and two additional tasks. Mandatory task involves at least two types of tasks for the calculation of taxes and other obligatory payments to the budget or cross-cutting task of one type of tax or other obligatory payments to the budget and tasks to answer the question on the topics 1-5 and 20-21, according to the list of mandatory topics in this discipline.

5. Examination ticket on the subject "Civil Law" contains 30 multiple-choice questions, one mandatory and two additional tasks. Mandatory task is consist of not less than 10 mandatory subjects from the list of topics in the discipline.

3. The rules for assessing the results of examinations

6. Completing tasks for the examination card is assessed on certain amount of points.

6.1. On the subject "Accounting in accordance with International Financial Reporting Standards" for each correct answer to the test question will get 1 point. Mandatory task of drawing up the consolidated balance sheet valued at 25 points. Two additional tasks are assessed at 20 and 25 points respectively.

The absence of mandatory task solutions will bring the unsatisfied outcome of the exam, regardless of the results for other tasks.

The solution of each situational task on the discipline "accounting in accordance with International Financial Reporting Standards" provides insight into the structure of the international professional and conceptual framework of accounting, knowledge and ability to apply the relevant accounting standards to key elements of the report; prepare the financial statements of the individual companies and note the key elements in accordance with International Financial Reporting Standards and its interpretations.

Upon receiving by the candidate 55 points (pass mark) and above (out of a possible 100 points), the results of the examination, the Commission makes a positive decision on passing the exam on the subject "Accounting in accordance with International Financial Reporting Standards."

6.2. On the subject "Taxes and taxation" for each correct answer to the test question will get 1 point.

Mandatory tasks worth 25 points and each additional task in 15 points.

The absence of mandatory task solutions will bring the unsatisfied outcome of the exam, regardless of the results for other tasks.

Upon receiving by the candidate 55 points (pass mark) or higher (out of 85 possible points), the results of the examination, the Commission makes a positive decision on passing the exam on the subject "Taxes and taxation".

6.3. On the subject "Civil Law" for each correct answer to the test question will get 1 point.

Mandatory tasks worth 25 points and each additional task 15 points.

The absence of mandatory task solutions will bring the unsatisfied outcome of the exam, regardless of the results for other tasks.

Upon receiving by the candidate 55 points (pass mark) or higher (out of 85 possible points), the results of the examination, the Commission makes a positive decision on passing the exam on the subject "Civil Law".

6.4. The solution of each situational task in the disciplines "Taxes and taxation" and "Civil Law" should be based on the specific issues raised in this task. The solution should be as complete as possible and deployed. Not allowed one word answers like "yes", "no", "right", "wrong." Evaluation of solutions tasks performed with the following criteria:

1) knowledge of the legislation;

2) the ability to understand the meaning of situational problems;

3) A comprehensive analysis of the conditions of the problem;

4) the application of theoretical knowledge to a specific situation;

5) evaluation of the decision (the ability to explain its decision and to draw conclusions).

6.5. The results of the examination papers are noted in the examination protocol with the names of candidates and amount of points. The protocol is formed with the obligatory participation of independent observers.

6.6. According to the results of the examination will be detected the most common mistakes. This information will be brought to the faculty for consideration of learning process and individual consultations at the request of the candidates.

After passing the examination and checking examination papers the meeting will be held to discuss:

-The course structure

-Candidate’s performance

-Feedback

4. Terms of encoding / decoding of the examination papers

7. To pass the exam on the disciplines listed in paragraph 2, will be formed examination tickets by random choice of tasks approved by the head of organization from module examination in the presence of independent observers (hereinafter - the observers) in three options.

8. The candidate fills out an examination card (full name) and reflect the unique identification (ID) mark by his own hand in candidate’s examination card and notebook.

9. Examination cards are placed in an envelope, sealed by the attendant in presence of observers and passed to the examination committee for safe-keeping until the end of the examination papers and check of their identification.

10. Period of storage of materials by Commission is five years. Upon expiration of the period of storage materials will be destroyed in accordance with legislation of the Republic of Kazakhstan.


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