www.pwc.

lv
www.accaglobal.com

ACCA Student Guide

2013/14

Our ACCA vision is

simple - to provide
a premium teaching
and support service that
establishes the highest
possible levels of quality
and leverages our
knowledge and
experience as a leading
professional services
firm.

PwC's Academy
offers a full ACCA
qualification program for the

Latvian market.
The ACCA Qualification
is designed to provide the
accounting knowledge, skills
and professional values.

ACCA

Holding the
qualification illustrates your

quality over others in the

business or finance

profession.

ACCA is recognised and respected in

170 countries and currently has over

500 000 members and students.

Gold
Approved Learning Partner.
In Latvia PwC's Academy is an ACCA

This accreditation is given to tuition providers who

excellence

quality

show
in meeting the
standards for ACCA tuition challenging performance
targets.

2/2

Welcome to the ACCA Programme!

Dear ACCA Students,
The PwCs Academy in Latvia is pleased to offer you a full ACCA
qualification programme. Whether you are new to ACCA or a returning
student, we are excited to present our new courses, tutors, and study
options for Spring 2014.
Our ACCA vision is simple to provide a premium teaching and
support service that establishes the highest possible levels of quality
and leverages our knowledge and experience as a leading professional
services firm.

Ilandra Lejina
Partner
FCCA, Latvian
Certified Auditor

The ACCA Student Guidebook covers your participation in the ACCA

programme at the PwCs Academy. All of our support services are listed
within these pages, and are designed to help you achieve your goals in
relation to ACCA. If there is anything that may concern you, you are
welcome to meet with our dedicated ACCA support team.
Good luck in 2014!

PricewaterhouseCoopers SIA, Kr. Valdemara iela 21-21, Riga, LV-1010, Latvia

T: +371 6709 4400, F: +371 6783 0055, www.pwc.lv
PwC firms help organisations and individuals create the value theyre looking for. Were a network of firms in 158 countries with more than 180 000 people who are
committed to delivering quality in assurance, tax and advisory services. Tell us what matters to you and find out more by visiting us at www.pwc.lv.
2013 PwC. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for
further details.

Contents
PwCs Academy Study Scheme ....................................................................................6
Computer Based Exam (CBE) Centre only in PwCs Academy..............................6
ACCA Examinations ..................................................................................................... 7
ACCA Practical experience requirement (PER) .........................................................8
The ACCA Work Experience Requirements ...............................................................11
Approved Employers ...................................................................................................11
The ACCA Ethics Module.............................................................................................11
Examination resources............................................................................................... 12
ACCA Programme Contact Details ........................................................................... 13
PwCs Academy Contacts in Latvia........................................................................... 13
PwCs Academy Tutors Contacts ............................................................................... 13
Important dates for the ACCA Qualification ............................................................ 14
Formal Complaints Procedure .................................................................................. 15
Student Feedback........................................................................................................ 16
PwCs Academy Student Regulations........................................................................ 16
First Aid and Emergency Procedures ....................................................................... 17
Terms and Conditions ................................................................................................ 18
Student Suggestion Form...........................................................................................20
ACCA timetable: Spring 2014 ....................................................................................22

PwC

We share our
knowledge
and expertise

PwCs Academy Study

Scheme
Our study programme for the ACCA qualification
at the PwCs Academy is based on years of
experience in ACCA training at
PricewaterhouseCoopers (PwC) in Central and
Eastern Europe. It is designed to give our
students the best possible chances of passing all
of their examinations on the first attempt.
Our training for the Fundamental papers F1-F3 is
based on a future success model all future
papers are based on a basic understanding of the
syllabus of these foundation setting
examinations. We therefore encourage all
students to take tuition courses to link their
understanding of key syllabus components to
future examinations, even if they are exempted
from these papers. These papers can be sat at
anytime at PwC with the use of our CBE facility
with no administrative fee.
Our tuition courses includes mock examinations
to test your knowledge and show you just how
much you need to study before the real exam and
what to focus on. It is also an opportunity to
practice under examination conditions. Our
tutors provide constructive feedback summaries
and individual analysis within eight days of mock
completion.

Computer Based Exam (CBE)

Centre only in PwCs Academy
PwCs Academy is an ACCA Approved Computer
Based Examination Centre (CBE). Students have
the ability to sit computer based exams for
papers F1-F3. The main advantage of the CBE
system is flexibility you can sit these
examinations at any time of the year. In addition,
you may resit the exams as often as necessary.
Students also receive their exam results on screen
immediately after completion and they are
uploaded to your ACCA account within 72 hours.
The ACCA examination fee for papers F1-F3 is
57 GBP pluss 45 EUR exam fee. PwC will provide
the use of the facility and administration of the
examinations Free of exam Charge for any
students who are registered with PwCs Academy
for our ACCA support services.
For more information on the PwCs Academy
CBE centre or to sign up for examinations, please
contact the CBE Administration Centre at
pwc.kursi@lv.pwc.com (Riga, Latvia).

general
management

taxation

ACCA is not just for

accountants.
Members have the
knowledge and skill to
succeed in other areas
such as business
consulting, taxation, IT,
strategic planning, and
general management.

business
consulting

strategic
planning

IT
PwC

ACCA Examinations
KNOWLEDGE MODULE
Paper F1 Accountant in Business (AB)
Paper F2 Management Accounting (MA)
Paper F3 Financial Accounting (FA)

SKILLS MODULE
Paper F4 Corporate and Business Law (CL - UK)
Paper F4 Corporate and Business Law (CL - RUS)
Paper F5 Performance Management (PM)
Paper F6 Taxation (TX - UK)
Paper F6 Taxation (TX - CZ)
Paper F6 Taxation (TX RUS)
Paper F6 Taxation (TX HUN)
Paper F7 Financial Reporting (FR)
Paper F8 Audit and Assurance (AA)
Paper F9 Financial Management (FM)

ESSENTIALS
Paper P1 Governance, Risk and Ethics (PA)
Paper P2 Corporate Reporting (CR)
Paper P3 Business Analysis (BA)

OPTIONS
Paper P4 Advanced Financial Management (AFM)
Paper P5 Advanced Performance Management (APM)
Paper P7 Advanced Audit and Assurance (AAA)

PwC

ACCA Practical experience requirement (PER)

ACCAs practical experience requirement (PER) is a key component of the ACCA Qualification.
To become an ACCA member all trainees - students and affiliates - must successfully complete:
the ACCA exams,
the Professional Ethics Module,
the practical experience requirement.

What do I have to do?

There are three components to the PER:

Achieve nine (9)

Essentials and at least
four (4) Options
performance objectives
(making a total of 13 or
more) to the satisfaction
of your workplace
mentor.

Complete 36 months
experience in one or more
accounting or financerelated roles.

Record and report your

PER progress in your
online My Experience
record.

Use your online My Experience record to track and record your achievement of the performance
objectives*. This can be accessed via myACCA. Try to get your employers support to help you gain the
PER. You will also need to work closely with your workplace mentor.
Why is the PER important?
In order to perform effectively as an ACCA qualified accountant, you need to develop your skills in the
workplace as well as passing the exams.
The PER helps you to:
apply in practice the knowledge and techniques you are gaining through your studies towards the ACCA
exams;
observe and be involved in real-life work situations that help you to develop the skills, attitudes and
behaviours that a qualified accountant needs;
develop your judgment, encouraging you to reflect on the quality of your work and how you may improve
your work performance in the future. Employers expect ACCA members to show high levels of knowledge
and ability in the workplace, and to behave ethically. PER enables you to confirm your effective and
sustained high-quality workplace performance, making you a more valuable employee.

PwC

What is a workplace mentor?

A workplace mentor* is a person who
supports your development in the
workplace and reviews your progress
and achievements at work, and so plays
an important role in the achievement of
your PER.

Your workplace mentor should guide

and support you in the following ways:
Help you to identify which performance objectives you should aim to achieve, and the date by which you
should achieve them.
Help you plan the experience needed to achieve targeted performance objectives, for example by helping
you to arrange job rotations, project work, or other opportunities to gain relevant experience.
Help you identify any personal development needed to achieve the necessary level of workplace
performance required by the performance objective, and how you might get that development. For
example, you may need to improve your report writing or communication skills. Your workplace mentor
may recommend appropriate training, research, or practice in this area. He or she may also provide you
with some on-the-job training or coaching, or find someone else to help you develop these skills. You
could use the development plan in My Experience to help you plan this activity, evaluating your progress
on a regular basis.
The mentor will also review your answers to your challenge questions and sign off your experience and
the performance objective as soon as you both agree that you have met the standard required.

*It is students responsibility to find a workplace mentor.

PwC

ESSENTIALS
Professionalism, ethics and
governance

1. Demonstrate the application of professional ethics, values and

judgement
2. Contribute to the effective governance of an organisation
3. Raise awareness of non-financial risk

Personal effectiveness

4. Manage self
5. Communicate effectively
6. Use information and communications technology

Business management

7. Manage on-going activities in your area of responsibility

8. Improve departmental performance
9. Manage an assignment

OPTIONS
Financial accounting and
reporting

10. Prepare financial statements for external purposes

11. Interpret financial transactions and financial statements

Performance measurement
and management
accounting

12. Prepare financial information for management

13. Contribute to budget planning and production
14. Monitor and control budgets

Finance and financial

management

15. Evaluate potential business/investment opportunities and the

required finance options
16. Manage cash using active cash management and treasury
systems

Audit and assurance

17. Prepare for and collect evidence for audit

18. Evaluate and report on audit

Taxation

19. Evaluate and compute taxes payable

20. Assist with tax planning

For more information on the PER see your PwCs Academy representative or visit the ACCA website at
http://www2.accaglobal.com/students/acca/per/.

PwC

10

The ACCA Work Experience

Requirements
Gaining the relevant practice experience is a key
component to the ACCA qualification. In the
demanding accounting and business professions
it is essential to link your theoretical knowledge
from the examinations to practical applications
in the workplace.

For more information on Approved employers

and your work experience requirements, please
visit the ACCA website:
http://www.acca.co.uk/students/training_careers/
professional/ or contact the administrative team
at the PwCs Academy.

The ACCA Practical Experience Requirements

(PER) are closely linked to the exam syllabus to
further develop your skills in the workplace. The
framework of the PER enables you to achieve a
high level of knowledge, ability, and ethics in the
workplace, demonstrating to employers that
you are the right person for the job.

The ACCA Ethics Module

ACCA students are required to achieve a set of

objectives over a three year period working in an
accounting or finance-related role and record the
completion of the PER through the Trainee
Development matrix (TDM). There is no time
limit to complete the PER though it is necessary
to complete it before applying for ACCA
membership.
You will need to seek your employers assistance
to gain your PER, so it is up to you to choose the
right employer to meet your requirements.
To meet the ACCA qualification PER you will
need to complete all nine Essential performance
objectives and four Options.

Approved Employers
If you work for an ACCA Approved Employer at
the Gold or Platinum level, students and
members are not required to submit a Training
Development Matrix at the end of every calendar
year to confirm that they have met their ACCA
Work Experience Requirements objectives.
Instead, students and Member must submit an
Annual ACCA Return, stating that they are
employed by in a company holding this
accreditation. The annual return should be
submitted by December 31st.

Ethics is an integral component of the ACCA

qualification, directly appearing in 11 of the 14
examination papers and in all of the essential
work experience performance objectives.
The Ethics Module is an online training course
with the aim of exposing student to a range of
ethical perspectives in business. Students have
access to the module in the examination session
they are eligible to sit paper P1 Professional
Accountant.
The ethics module is a key component to P1
training at PwCs Academy. All students are
required to sit the module in conjunction with
the tuition courses, and completion is mandatory
before applying for ACCA membership. In
addition, statistics show that completion of this
module before the P1 tuition course greatly
increases a students understanding of the
syllabus and results in higher examination pass
rates for all Professional Level examination
papers.
More information on the Ethics module can be
found at:
http://www2.accaglobal.com/students/acca/ethics.

knowledge

ability

ethics in the
workplace

PwC

11

Examination resources
The PwCs Academy Course
Notes
PwCs Academy develops our own
course notes for each paper. The
course notes contain relevant
technical articles, study guides
with suggestions for home study,
examination techniques and full
information on syllabus. Students
can contact their tutors by email
for any study advice.

Kaplan Engage
The Kaplan engage study system
provides electronic resources for
each paper. To register, follow the
instructions on the blue Kaplan
information sheet located at the
back of your study systems or
visit http://www.en-gage.co.uk.

ACCA Student Accountant

Magazine
Every month ACCA publishes the
SA magazine containing technical
articles, study advice, and a range
of accounting and business
stories. Pick up a copy at
PwCs Academy information
stands or visit
http://www.accaglobal.com/stud
ents/student_accountant.
Additional material request
Need a specific book for your
paper? Contact PwCs Academy
with your suggestions on material
to add to our library!

ACCA offers business-relevant,

first-choice qualifications to people
of application, ability and ambition
around the world who seek a
rewarding career in accountancy,
finance and management.

PwC

12

ACCA Programme Contact Details

ACCA Connect
2 Central Quay, 89 Hyde Park St.,
Glasgow Scotland G3 8BW
Tel: +44 (0) 141 582 2000
Fax: +44 (0) 141 582 2222
Website: www.accaglobal.com
e-mail: students@accaglobal.com

Information regarding
ACCA Ethics and Policy:
Steve Willis
ACCA Leader Central & Eastern
Europe
tel.: +420 251 152 115
e-mail: steve.willis@cz.pwc.com

Ilandra Lejia
Partner, PwC Latvia
Kr. Valdemara iela 21-21, Riga
LV-1010, Latvia
Tel: +37167094400
Website: www.pwcacademy.lv
e-mail: pwc.kursi@lv.pwc.com

PwCs Academy Contacts in Latvia

Linda Vanaga
PwCs Academy Manager
Tel: +37167094400
Mob: +371 29492778
e-mail: linda.vanaga@lv.pwc.com

Guna Kalnakarkle
Administration
Tel: +37167094400
Mob: +37120280783
e-mail: guna.kalnakarkle@lv.pwc.com

PwCs Academy Tutors Contacts

Tutor
John Moffat
e-mail: john@johnmoffat.lv

Module
F2, F3, F5, F9

Colin Prentice
e-mail: cprentice1954@aol.co.uk

F6

Jan Czerniawski
e-mail: janczerniawski@wp.pl

F8

Ken Garrett
e-mail: interactmm@btopenworld.com

P3, P5

Mike Little
e- mail: mike@mikelittle.lt

F4, F7, P1, P2, P7

PwC

13

Important dates for the ACCA Qualification

January
Payment of Annual Subscription
Fees. Applications for exemptions
for the June exams must be
submitted by January 31st.

April

February
Results from December examination
sessions can be accessed from
February 8th.

March
March 8th is the deadline for early
exam entry for the June session.

May

April 8th is the standard deadline for

exam entriy for the June session
and also the deadline for
applications to change your variant
papers.

Students receive their examination

Attendance Docket with details of
the subjects of papers and the
address of the examination centre.
May 8th is the late exam entry
deadline if you plan to sit
examinations in June.

July

August

September

Applications for exemptions for the

December exams must be
submitted by July 31st.

ACCA June examination results are

accessible on the ACCA Exchange
from August 8th.

September 8th is the deadline for

early exam entry for the December
session.

October
October 8th is the standard deadline
for exam entry for the December
session and also the deadline for
applications to change your variant
papers.

PwC

June
ACCA examinations in the first two
weeks of June.

November
Students receive their examination
Attendance Docket with details of
the subjects of papers and the
address of the examination centre.
November 8th is the late exam entry
deadline if you plan to sit
examinations in December.

December
ACCA examinations in the first two
weeks of December.

14

Formal Complaints Procedure

PwC' Academy is committed to building strong

relationships with our clients, which includes
following the PwC Code of Conduct, regulating all
of our business and training activities. A copy of
our Code of Conduct can be viewed on the PwCs
Academy website. If you have any concerns about
PwCs Academy operations, administration, or
quality of service please write a letter to PwCs
Academy Leader Linda Vanaga or an anonymous
statement on our Suggestion Forms located at
the PwCs Academy or at the back of the Student
Handbook.

PwC

Formal complaints and suggestions should

describe any concerns and state the action or
outcome desired. Trainees will receive an
acknowledgement of receipt within 3 working
days, and a resolution to the nature of the
feedback, where necessary, within 21 working
days.
All formal complaints and suggestions are dealt
with according to the following flow chart:

15

Student Feedback
In order to assist the PwCs Academy in
providing continued excellent service and
education, clients are encouraged to provide
feedback on their training, either informally with
any member of the PwCs Academy, through our
Trainee Feedback System, or by filling in a
suggestion form located in the reception area of
the PwCs Academy.
At the end of each course, trainees have the
opportunity to express their opinions in a
satisfaction questionnaire, providing feedback on
lectures, administration staff, course materials,
and facilities.
The completed evaluation questionnaires will be
submitted to an independent staff member and
the identity of all trainees and their comments we
be treated confidentially.
Opinions and information obtained form the
forms will be used in the development of course
procedures and course committee meetings.
Teaching staff meet quarterly with PwCs
Academy Director at course committee meetings
to discuss:

Course evaluations

Trainee performance

Evaluation of lecturers

Trainee complaints

Examination rates (if applicable)

PwCs Academy Student

Regulations
1. Clients attending seminars at PwCs Academy
must ensure that they bring the personal
identification and will be required to sign in at
the reception desk. Failure to provide
identification may result in clients or students
being refused entry into PwCs Academy.
2. The Company will not be held responsible for
loss of any personal items left in any training
room or on PwCs Academy premises.
3. All Customers undertaking any training with
the Company are required to adhere to any
notices or instructions given to them by any
member of the company's staff.
4. Smoking is not permitted on PwC premises
except in designated areas. Customers who are
considered to be under the influence of alcohol
or drugs will have their course terminated
immediately and all course fees forfeited.
5. Course participants are expected to exhibit
professional behaviour while attending lectures
and seminars. Any action that generally
interferes with the quality of tuition a class is
receiving, which includes the use of mobile
telephones or other electronic devices, or any
form of abusive verbal or written
communication may result in the breech of this
service agreement and the removal of clients
from the courses.
6. Full course attendance is required of all
students at PwCs Academy. Repeated failure to
attend tuition courses may result in the
termination of the services Agreement. Students
who are not able to attend a course should
contact their PwCs Academy representative in
advance of courses. All effort will be made for a
student to join alternative course dates if
available.

Course Syllabus

ACCA's mission is to achieve

and promote the highest
professional, ethical and
governance standards.
PwC

16

First Aid and Emergency

Procedures
First Aid
In situations where an employee is suddenly
taken ill in PwCs Academy and needs
immediate medical assistance, the following
steps should be taken:

1. Call the ambulance on 112

Fire & Evacuation Procedures

If a fire is discovered:

2. Advise PwCs Academy staff immediately. If

no staff is readily available, advise PwC
reception.

Any person who discovers a fire must report it

to a PwCs Academy representative or ensure it
is reported by pressing the fire alarm button
without delay.

If fire extinguishing means are available and no

people are in imminent danger an attempt
should be made to get the fire under control.

If the fire alarm goes off:

3. Stay with the person who is ill and provide
first aid, according to the best of your
knowledge.

4. Ensure that everyone leaves the immediate

area, so that the person who is ill is in a quiet
place and privacy is maintained.

PwC

In case the fire alarm goes off, persons must

leave the building only when a voice signal tells
you to do so (no evacuation is required if the
fire alarm is not followed by a voice signal).
If a voice signal tells you to leave the building,
take your personal belongings with you only if
this does not keep you or others from exiting as
quickly as possible. The evacuation process
should not take longer than two minutes.
Evacuation plans are posted on all floors of the
PwCs Academy premises. Alternatively you
should follow your designated PwCs Academy
representative out of the building. Use stairs
only (do not use elevators).

17

Terms and Conditions

All clients are informed of our terms and conditions which are readily available from our website and PwCs
Academy facility. All Customers are deemed to have read them before requesting our services or products. These
terms and conditions together with the registration form comprise the Agreement pursuant to which PwCs
Academy provides training programmes to the client/student.

1. Payment Terms

3. Intellectual Property

After initial registration for a course, you will receive

confirmation of receipt and an invoice for services.
Full payment is required before final registration on a
course will be confirmed.

PwCs Academy grants the client a non-transferable,

non-exclusive license to use PwC and Kaplan material
under the terms of this agreement. This license
expires upon the termination of the agreement for
services for any reason.

All course fees must be paid prior to the

commencement of any training, unless other
arrangements have previously been agreed with PwCs
Academy.
PwCs Academy reserves the right to take any
outstanding balances due from the Customer's
debit/credit card on or after the course start date.
2. Cancellations, Deferrals, and Course
Changes
Any course cancellation made by the client must be
made in writing or email to PwCs Academy.
Refunds (less an administrative fee of 25% of the total
course fee) will be made for cancellations received in
writing more than 5 working days prior to the event.
No refund is available for cancellations made within
the 5 working days prior to the event. Delegates may
be substituted in order to avoid cancellation at any
time prior to the event. There will be no charge if a
substitute person wishes to replace the original
delegate. Please inform the course administrator of
any change to the original booking.
PwCs Academy shall make every effort to avoid the
cancellation or rescheduling of an event. However, we
reserve the right to cancel an event at any time and,
should the need arise, PwCs Academy shall
endeavour to provide attendees notice in good time
and refund or reallocate any payments made in
respect of the event. PwCs Academy can not accept
liability for expenses or any other losses relating to
costs or time to the client or their employer.

PwC

The use of PwCs Academy and Kaplan material is for

educational purposes only, and clients will not
reproduce, retransmit, sell, disseminate, publish, or
broadcast this material other than in accordance with
this agreement.
4. Limitation of Liability
PwCs Academy liability (other than in respect of
liability for death or personal injury) for direct losses
arising out of their negligence or breech of contract in
connection with this agreement is limited to the cost
to the client for the courses for which they are
registered, and any other costs related to study
material. PwCs Academy is not liable for any indirect
loss arising from negligence or breech of contract.
5. Data Protection
PricewaterhouseCoopers SIA, is required, pursuant to
Personal Data Protection Act, to obtain your consent to
maintain and process your personal data and to
Information Society Services Act to obtain your
consent to use your private electronic address for the
purpose of disseminating business-related
communications in the form of marketing materials
and invitations to professional seminars and
conferences as part of electronic communication. The
personal data will be maintained and processed only
by PricewaterhouseCoopers SIA for the purpose of
registration and distributing marketing materials and
invitations. The personal data will be processed by
PricewaterhouseCoopers SIA as the data processor.
Consent is voluntary and you may withdraw your
consent at any time.

18

Appendix:
Student Suggestion
Form

Student Suggestion Form

If you would like the receipt of your complaint, please provide your contact details
below. Otherwise, statement may be made anonymously.

________________________________________
Name

________________________________________
Telephone

________________________________________
Date
Please describe the nature of your complaint or suggestion to PwCs Academy
below. Include as much detail as possible, including the training room, tutor, staff
member, or any issue involved.

www.pwcacademy.lv
www.accaglobal.com
You can submit your complaints, suggestions and / or comments:
1) By leaving completed suggestion form at PwCs Academy reception
2) Using the online form available at www.pwc.com/acca
3) Sending e-mail: pwc.kursi@lv.pwc.com
4) Sending direct e-mail to ACCA PwCs Academy contacts in Latvia:
guna.kalnakarkle@lv.pwc.com or linda.vanaga@lv.pwc.com
5) By telephone: +371 6709 4400
6) By contacting ACCA Global: professionalconduct@accaglobal.com

Business-relevant,
first-choice
qualification

ACCA timetable: Spring 2014

www.pwcacademy.lv / www.pwc.com/acca

Anonymous
feedbacks we have
received from our
students:
"Direct communication
with tutor is very
useful, also practical
explanation and
examples helps a lot".

"Friendly environment
where you learn
everything what you
really need for exam".

"Tutors are very

helpful and explains
everything in
understandable way".

"Thank you for making

believe that accounting
is fun!"

Paper

Number
of days

F2

Price of the
course
(EUR
without
VAT)
300

F3

300

F4

550

F5

550

F6

F7

Course Dates

Early Bird
registration
deadline*

Exam

20 - 21February
12 - 14 March
19 - 21 March
26 - 28 March
3 - 4 April
9 - 11 April
14 - 16 April
12 - 13 May

1 February

11 December

1 March

10 December

1 March

9 December

1 March

2 December

550

22 - 26 April

1 March

3 December

550

14 - 16 May
26 - 27 May

1 March

4 December

F8

550

31 March - 4 April

1 March

5 December

F9

550

1 March

6 December

P1**

600

1 March

11 December

P2**

700

1 March

10 December

P3**
P4**
P5**
P7**

4
4
4
5

700
700
700
700

6 - 7 May
21 - 23 May
1 - 2 April
7 - 8 April
12 - 13 May
28 - 30 May
6 - 9 May
14 - 17 May
19 - 22 May
Autumn session 2014

1 March
****
1 March
1 March

9 December
5 December
2 December

*If registering early 15% discount applied

** All courses will be organised if at least 5 persons will be attending each course

More:
www.pwcacademy.lv
pwc.kursi@lv.pwc.com
T.: +371 67094400

PwC

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Never stop
learning

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