IAI Jawa Timur | Ikatan Akuntan Indonesia Wilayah Jawa Timur - Materi Workshop Pengembangan Akuntansi DP UA 10 Agt
ICAEW- Brief information
Deny Poerhadiyanto, Ak., CA., CPA A
Head of Indonesia, ICAEW
25 July 2016
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
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
Headquarters at Chartered Accountants’
Hall, London
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
http://www.youtube.com/watch?feature=player_detailpage&v=umWeTUU_spw
BUSINESS WITH CONFIDENCE
© ICAEW 2014
icaew.com
What other roles do ACAs hold?
• Chief Financial Officer
• Chairman
• Head of Financial Reporting
• Chief Operating Officer
• Business Performance Director
• Chief Executive Officer
• Head of Business Development
• Commercial Manager
• Director of Business Development
and Strategy
• Head of Finance
• Business Partner
• Mergers and Acquisition Director
• Chief of Staff
‘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.’
BUSINESS WITH CONFIDENCE
© ICAEW 2012
icaew.com
Supporting over 145,000 ICAEW
Chartered Accountants in more
than 160 countries
Over 24,000 students are
studying the ACA globally
Working with more than
3,300 employers around
the world training students
for the ACA
Globally, the average
salary for an ICAEW
Chartered Accountant
is c.US$150k
82 of FTSE 100
companies have at least
one ICAEW Chartered
Accountant on their board
100% of the Best Global Green
Brands employ ICAEW
Chartered Accountants
BUSINESS WITH CONFIDENCE
© ICAEW 2016
97 of the world’s 100 global
leading brands employ ICAEW
Chartered Accountants
icaew.com
Offices
ACA training
Bangladesh
China
Cyprus
Czech Republic
Gibraltar
Greece
BUSINESS WITH CONFIDENCE
Indonesia
Kenya
Malaysia
Malta
Mauritius
Middle East
Pakistan
Romania
Russia
Singapore
Sri Lanka
Vietnam
© ICAEW 2016
Beijing
Brussels
Dubai
Hong Kong
Jakarta
Kuala Lumpur
Shanghai
Singapore
UK
Hanoi
Ho Chi Minh
icaew.com
The ACA and route to membership of ICAEW
BUSINESS WITH CONFIDENCE
© ICAEW 2015
icaew.com
ACA training – who is involved?
Employer
• Training
agreement
• Salary and
rewards
• Study time
• Reviews
ICAEW
• Syllabus
• Exams
• Study support
• Membership
YOU
• Time
• Intellect
• Energy
• Commitment
Tuition provider
• Tuition
• Revision
• Exam practice
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
ACA training – the qualification
Professional
development
Ethics and
professional
scepticism
15 modules
Practical work
experience
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
Professional development
You’ll develop your ability and
performance in seven key areas:
• adding value
• communication
• consideration
• decision making
• problem solving
• team working
• technical competence
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
It’s about identifying ethical
dilemmas, understanding the
implications and behaving
appropriately.
Ethics and professional scepticism
You will develop ethical
capabilities in three ways:
• Learn
• Practise
• Apply
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
Complete at least 450 days.
Which normally takes between
three and five years.
Practical work experience
• Your training agreement
• Puts what you’re learning
into practice
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
15 accountancy, finance and
business modules over three
levels.
• Applying for exams
• Results
• Attempts
• Pass marks
Certificate Level – 55%
Professional Level – 55%
Advanced Level – 50%
Exams
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
15 accountancy, finance and business exams
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
High pass rates
Certificate Level first time pass rates (2015)
94.0%
Business and Finance
76.9%
Accounting
87.5%
Assurance
85.3%
Management Information
83.8%
Principles of Taxation
82.8%
Law
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%
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
ACA student benefits
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
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.
• Pendaftaran secara online: http://www.iaiglobal.or.id/v03/CA/home
BUSINESS WITH CONFIDENCE
© ICAEW 2015
icaew.com
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;
• Program pengembangan kompetensi dan pengetahuan profesi Akuntan yang
dilaksanakan IAI-ICAEW.
BUSINESS WITH CONFIDENCE
© ICAEW 2015
18
icaew.com
BUSINESS WITH CONFIDENCE
© ICAEW 2014
icaew.com
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
• prepare a trial balance from accounting records and identify the uses of the
trial balance.
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
• 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
in draft financial statements.
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
• 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
requirements of the entity.
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
A world leader
of the accountancy
and finance profession
BUSINESS WITH CONFIDENCE
© ICAEW 2015
icaew.com
Deny Poerhadiyanto, Ak., CA., CPA A
Head of Indonesia, ICAEW
25 July 2016
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
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
Headquarters at Chartered Accountants’
Hall, London
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
http://www.youtube.com/watch?feature=player_detailpage&v=umWeTUU_spw
BUSINESS WITH CONFIDENCE
© ICAEW 2014
icaew.com
What other roles do ACAs hold?
• Chief Financial Officer
• Chairman
• Head of Financial Reporting
• Chief Operating Officer
• Business Performance Director
• Chief Executive Officer
• Head of Business Development
• Commercial Manager
• Director of Business Development
and Strategy
• Head of Finance
• Business Partner
• Mergers and Acquisition Director
• Chief of Staff
‘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.’
BUSINESS WITH CONFIDENCE
© ICAEW 2012
icaew.com
Supporting over 145,000 ICAEW
Chartered Accountants in more
than 160 countries
Over 24,000 students are
studying the ACA globally
Working with more than
3,300 employers around
the world training students
for the ACA
Globally, the average
salary for an ICAEW
Chartered Accountant
is c.US$150k
82 of FTSE 100
companies have at least
one ICAEW Chartered
Accountant on their board
100% of the Best Global Green
Brands employ ICAEW
Chartered Accountants
BUSINESS WITH CONFIDENCE
© ICAEW 2016
97 of the world’s 100 global
leading brands employ ICAEW
Chartered Accountants
icaew.com
Offices
ACA training
Bangladesh
China
Cyprus
Czech Republic
Gibraltar
Greece
BUSINESS WITH CONFIDENCE
Indonesia
Kenya
Malaysia
Malta
Mauritius
Middle East
Pakistan
Romania
Russia
Singapore
Sri Lanka
Vietnam
© ICAEW 2016
Beijing
Brussels
Dubai
Hong Kong
Jakarta
Kuala Lumpur
Shanghai
Singapore
UK
Hanoi
Ho Chi Minh
icaew.com
The ACA and route to membership of ICAEW
BUSINESS WITH CONFIDENCE
© ICAEW 2015
icaew.com
ACA training – who is involved?
Employer
• Training
agreement
• Salary and
rewards
• Study time
• Reviews
ICAEW
• Syllabus
• Exams
• Study support
• Membership
YOU
• Time
• Intellect
• Energy
• Commitment
Tuition provider
• Tuition
• Revision
• Exam practice
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
ACA training – the qualification
Professional
development
Ethics and
professional
scepticism
15 modules
Practical work
experience
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
Professional development
You’ll develop your ability and
performance in seven key areas:
• adding value
• communication
• consideration
• decision making
• problem solving
• team working
• technical competence
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
It’s about identifying ethical
dilemmas, understanding the
implications and behaving
appropriately.
Ethics and professional scepticism
You will develop ethical
capabilities in three ways:
• Learn
• Practise
• Apply
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
Complete at least 450 days.
Which normally takes between
three and five years.
Practical work experience
• Your training agreement
• Puts what you’re learning
into practice
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
15 accountancy, finance and
business modules over three
levels.
• Applying for exams
• Results
• Attempts
• Pass marks
Certificate Level – 55%
Professional Level – 55%
Advanced Level – 50%
Exams
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
15 accountancy, finance and business exams
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
High pass rates
Certificate Level first time pass rates (2015)
94.0%
Business and Finance
76.9%
Accounting
87.5%
Assurance
85.3%
Management Information
83.8%
Principles of Taxation
82.8%
Law
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%
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
ACA student benefits
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
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.
• Pendaftaran secara online: http://www.iaiglobal.or.id/v03/CA/home
BUSINESS WITH CONFIDENCE
© ICAEW 2015
icaew.com
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;
• Program pengembangan kompetensi dan pengetahuan profesi Akuntan yang
dilaksanakan IAI-ICAEW.
BUSINESS WITH CONFIDENCE
© ICAEW 2015
18
icaew.com
BUSINESS WITH CONFIDENCE
© ICAEW 2014
icaew.com
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
• prepare a trial balance from accounting records and identify the uses of the
trial balance.
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
• 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
in draft financial statements.
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
• 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
requirements of the entity.
BUSINESS WITH CONFIDENCE
© ICAEW 2016
icaew.com
A world leader
of the accountancy
and finance profession
BUSINESS WITH CONFIDENCE
© ICAEW 2015
icaew.com