Dates

9/1/2016
9/1/2016
9/2/2016
9/2/2016
9/3/2016
9/3/2016
9/4/2016
9/4/2016
9/5/2016
9/5/2016
9/6/2016
9/6/2016
9/7/2016
9/7/2016
9/8/2016
9/8/2016
9/9/2016
9/9/2016
9/10/2016
9/10/2016
9/11/2016
9/11/2016
9/12/2016
9/12/2016
9/13/2016
9/13/2016
9/14/2016
9/14/2016
9/15/2016
9/15/2016
9/16/2016
9/16/2016
9/17/2016
9/17/2016
9/18/2016
9/18/2016
9/19/2016
9/19/2016
9/20/2016
9/20/2016
9/21/2016
9/21/2016
9/22/2016
9/22/2016
9/23/2016
9/23/2016
9/24/2016
9/24/2016
9/25/2016
9/25/2016
9/26/2016
9/26/2016
9/27/2016
9/27/2016
9/28/2016
9/28/2016
9/29/2016
9/29/2016
9/30/2016

2nd
1st
1st
2nd
1st
2nd
2nd
1st
1st
2nd
1st
2nd
1st
2nd
2nd
1st
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1st
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1st
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1st
2nd
1st
1st
2nd
2nd
1st
2nd
1st
2nd
1st
1st
2nd
2nd
1st
2nd
1st
2nd
1st
2nd
1st
1st
2nd
1st
2nd
1st
2nd
2nd
1st
1st
2nd
2nd
1st
1st
2nd
2nd

Subject
Main
Session
1.0 Auditing Theory 50% 35
Audit
17
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
21
2.0 LAW ON CREDIT TRANSACTIONS
Business Law
7
5.0 Non-Financial Assets 21.43% 15 2 9 1 2 1
FAR
7
1.0 LAW ON BUSINESS TRANSACTION
Business Law
19
3.0 INCOME TAXATION 20 14 2 2 7 1 1 1
Taxation
7
14.0 16 Cost Accounting
AFAR
5
5.0 VALUE ADDED TAX (VAT AND PERCENTAGE TAX) 17.5 12 2 2 5 2 1
Taxation
6
1.0 Partnership Accounting 14.29% 10 1 2 5 1 1
AFAR
5
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
20
4.0 Revenue Recognition
AFAR
5
7.0. Equity 14.28% 10 3 4 1 2
FAR
5
1.0 Auditing Theory 50% 35
Audit
16
4.0. Financial Assets 14.28% 10 3 3 3 1
FAR
5
1.0 LAW ON BUSINESS TRANSACTION
Business Law
18
3,0 Presentation of Financial Statements 14.29% 10 4 5 1
FAR
5
2.0 TAX REMEDIES 12.5 9 1 2 5 1
Taxation
4
4.0 TRANSFER TAXES 15 10 1 2 5 1 1
Taxation
5
2.5 Audit of investing cycle
Audit
3
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
19
2.1 Audit of the revenue and receipt cycle
Audit
3
6.0 Financial Liabilities and Non-Financial Liabilities 10% 7 2 5
FAR
3
1.0 Auditing Theory 50% 35
Audit
15
7.0 PREFERENTIAL TAXATION* 10 7 1 1 4 1
Taxation
3
2.0 LAW ON CREDIT TRANSACTIONS
Business Law
6
1.0 PRINCIPLES OF TAXATION 10 7 1 1 4 1
Taxation
3
1.0 LAW ON BUSINESS TRANSACTION
Business Law
17
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
18
7.0 Separate Financial Statement (PAS 27)
AFAR
2
2.2 Audit of expenditure and disbursement cycle
Audit
3
2.3 Audit of production cycle
Audit
3
5.0 Non-Financial Assets 21.43% 15 2 9 1 2 1
FAR
6
8.0 Consolidated Financial Statements (PFRS 10
AFAR
2
3.0 INCOME TAXATION 20 14 2 2 7 1 1 1
Taxation
6
1.0 Auditing Theory 50% 35
Audit
14
5.0 VALUE ADDED TAX (VAT AND PERCENTAGE TAX) 17.5 12 2 2 5 2 1
Taxation
5
1.0 LAW ON BUSINESS TRANSACTION
Business Law
16
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
17
2.0 Corporate Liquidation
AFAR
2
3.0 Joint Arrangements (PFRS 11)
AFAR
2
10.0 9 Translation of Foreign Currency Financial Statements (PAS 21/PAS 29)
AFAR
1
2.4 Audit of the financing cycle
Audit
3
14.0 16 Cost Accounting
AFAR
4
6.05 Accounting for Business Combination (PFRS 3)
AFAR
2
1.0 Auditing Theory 50% 35
Audit
13
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
16
1.0 Partnership Accounting 14.29% 10 1 2 5 1 1
AFAR
4
4.0 Revenue Recognition
AFAR
4
1.0 LAW ON BUSINESS TRANSACTION
Business Law
15
7.0. Equity 14.28% 10 3 4 1 2
FAR
4
2.0 LAW ON CREDIT TRANSACTIONS
Business Law
5
4.0. Financial Assets 14.28% 10 3 3 3 1
FAR
4
3,0 Presentation of Financial Statements 14.29% 10 4 5 1
FAR
4
4.0 TRANSFER TAXES 15 10 1 2 5 1 1
Taxation
4
1.0 Auditing Theory 50% 35
Audit
12
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
15
9.07 Foreign Currency Transactions
AFAR
2
5.0 Non-Financial Assets 21.43% 15 2 9 1 2 1
FAR
5
1.0 LAW ON BUSINESS TRANSACTION
Business Law
14

9/30/2016
10/1/2016
10/1/2016
10/2/2016
10/2/2016
10/3/2016
10/3/2016
10/4/2016
10/4/2016
10/5/2016
10/5/2016
10/6/2016
10/6/2016
10/7/2016
10/7/2016
10/8/2016
10/8/2016
10/9/2016
10/9/2016
10/10/2016
10/10/2016
10/11/2016
10/11/2016
10/12/2016
10/12/2016
10/13/2016
10/13/2016
10/14/2016
10/14/2016
10/15/2016
10/15/2016
10/16/2016
10/16/2016
10/17/2016
10/17/2016
10/18/2016
10/18/2016
10/19/2016
10/19/2016
10/20/2016
10/20/2016
10/21/2016
10/21/2016
10/22/2016
10/22/2016
10/23/2016
10/23/2016
10/24/2016
10/24/2016
10/25/2016
10/25/2016
10/26/2016
10/26/2016
10/27/2016
10/27/2016
10/28/2016
10/28/2016
10/29/2016
10/29/2016
10/30/2016

1st
2nd
1st
2nd
1st
1st
2nd
1st
2nd
1st
2nd
1st
2nd
1st
2nd
1st
2nd
2nd
1st
2nd
1st
1st
2nd
2nd
1st
1st
2nd
1st
2nd
1st
2nd
1st
2nd
1st
2nd
1st
2nd
2nd
1st
1st
2nd
1st
2nd
2nd
1st
1st
2nd
1st
2nd
2nd
1st
2nd
1st
2nd
1st
2nd
1st
1st
2nd
2nd

3.0 INCOME TAXATION 20 14 2 2 7 1 1 1

Taxation
2.0 Accounting Process 2.86% 2 1 1
FAR
8.0. Borrowing Costs, Leases , Income Tax and Employee Benefits 8.57% 6 1FAR
5
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
2.0 TAX REMEDIES 12.5 9 1 2 5 1
Taxation
Regulation of the Accountancy Profession 2.86% 2 2
FAR
5.0 VALUE ADDED TAX (VAT AND PERCENTAGE TAX) 17.5 12 2 2 5 2 1
Taxation
1.0 Auditing Theory 50% 35
Audit
5.0 Accounting for Home Office, Branch and Agency Transactions 5.71% 4 1AFAR
21

5
1
3
14
3
1
4
11
2

1.0 LAW ON BUSINESS TRANSACTION

Business Law

13

4.0 LAW ON BUSINESS ASSOCIATIONS

9.0 EFFECTIVE COMMUNICATION TO STAKEHOLDERS 5 4 1 2 1
10.0. Small and Medium-Sized Entities 5.71% 4 1 1 1 1
1.0 PRINCIPLES OF TAXATION 10 7 1 1 4 1
1.0 Auditing Theory 50% 35
6.0 Financial Liabilities and Non-Financial Liabilities 10% 7 2 5
14.0 16 Cost Accounting
2.0 LAW ON CREDIT TRANSACTIONS
1.0 LAW ON BUSINESS TRANSACTION
4.0 LAW ON BUSINESS ASSOCIATIONS
1.0 Partnership Accounting 14.29% 10 1 2 5 1 1
2.5 Audit of investing cycle
5.0 Non-Financial Assets 21.43% 15 2 9 1 2 1
3.0 INCOME TAXATION 20 14 2 2 7 1 1 1
4.0 Revenue Recognition
7.0. Equity 14.28% 10 3 4 1 2
1.0 Auditing Theory 50% 35
4.0. Financial Assets 14.28% 10 3 3 3 1
4.0 LAW ON BUSINESS ASSOCIATIONS
3,0 Presentation of Financial Statements 14.29% 10 4 5 1
1.0 LAW ON BUSINESS TRANSACTION
4.0 TRANSFER TAXES 15 10 1 2 5 1 1
2.1 Audit of the revenue and receipt cycle
2.3 Audit of production cycle
2.2 Audit of expenditure and disbursement cycle
5.0 VALUE ADDED TAX (VAT AND PERCENTAGE TAX) 17.5 12 2 2 5 2 1
1.0 Auditing Theory 50% 35
4.0 LAW ON BUSINESS ASSOCIATIONS
2.4 Audit of the financing cycle
7.0 PREFERENTIAL TAXATION* 10 7 1 1 4 1
11.0 Not for profit organizations 2.86% 2 1 1
7.0 Separate Financial Statement (PAS 27)
2.0 LAW ON CREDIT TRANSACTIONS
11.0. Cash to Accrual 2.86% 2 1 1
3.0 Joint Arrangements (PFRS 11)
2.0 TAX REMEDIES 12.5 9 1 2 5 1
1.0 Auditing Theory 50% 35
4.0 LAW ON BUSINESS ASSOCIATIONS
1.0 LAW ON BUSINESS TRANSACTION
3.0 INCOME TAXATION 20 14 2 2 7 1 1 1
12.0 12 Government Accounting General Fund
5.0 Non-Financial Assets 21.43% 15 2 9 1 2 1
13.0 14 Other special Topics
1.0 LAW ON BUSINESS TRANSACTION
14.0 16 Cost Accounting
4.0 LAW ON BUSINESS ASSOCIATIONS
1.0 Partnership Accounting 14.29% 10 1 2 5 1 1

Business Law
Taxation
FAR
Taxation
Audit
FAR
AFAR
Business Law
Business Law
Business Law
AFAR
Audit
FAR
Taxation
AFAR
FAR
Audit
FAR
Business Law
FAR
Business Law
Taxation
Audit
Audit
Audit
Taxation
Audit
Business Law
Audit
Taxation
AFAR
AFAR
Business Law
FAR
AFAR
Taxation
Audit
Business Law
Business Law
Taxation
AFAR
FAR
AFAR
Business Law
AFAR
Business Law
AFAR

13
2
2
2
10
2
3
4
12
12
3
2
4
4
3
3
9
3
11
3
11
3
2
2
2
3
8
10
2
2
1
1
3
1
1
2
7
9
10
3
1
3
1
9
2
8
2

10/30/2016
10/31/2016
10/31/2016
11/1/2016
11/1/2016
11/2/2016
11/2/2016
11/3/2016
11/3/2016
11/4/2016
11/4/2016
11/5/2016
11/5/2016
11/6/2016
11/6/2016
11/7/2016
11/7/2016
11/8/2016
11/8/2016
11/9/2016
11/9/2016
11/10/2016
11/10/2016
11/11/2016
11/11/2016
11/12/2016
11/12/2016
11/13/2016
11/13/2016
11/14/2016
11/14/2016
11/15/2016
11/15/2016
11/16/2016
11/16/2016
11/17/2016
11/17/2016
11/18/2016
11/18/2016
11/19/2016
11/19/2016
11/20/2016
11/20/2016
11/21/2016
11/21/2016
11/22/2016
11/22/2016
11/23/2016
11/23/2016
11/24/2016
11/24/2016
11/25/2016
11/25/2016
11/26/2016
11/26/2016
11/27/2016
11/27/2016
11/28/2016
11/28/2016
11/29/2016

1st
1st
2nd
1st
2nd
2nd
1st
1st
2nd
2nd
1st
2nd
1st
1st
2nd
1st
2nd
2nd
1st
1st
2nd
1st
2nd
2nd
1st
1st
2nd
1st
2nd
2nd
1st
2nd
1st
1st
2nd
2nd
1st
1st
2nd
2nd
1st
1st
2nd
2nd
1st
2nd
1st
1st
2nd
1st
2nd
2nd
1st
2nd
1st
1st
2nd
2nd
1st
1st

9.0. Interim Reporting 2.86% 2 1 1

FAR
1.0 Auditing Theory 50% 35
Audit
8.0. Borrowing Costs, Leases , Income Tax and Employee Benefits 8.57% 6 1FAR
5
2.0 Corporate Liquidation
AFAR
4.0 Revenue Recognition
AFAR
1.0 LAW ON BUSINESS TRANSACTION
Business Law
7.0. Equity 14.28% 10 3 4 1 2
FAR
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
5.0 VALUE ADDED TAX (VAT AND PERCENTAGE TAX) 17.5 12 2 2 5 2 1
Taxation
2.0 LAW ON CREDIT TRANSACTIONS
Business Law
4.0. Financial Assets 14.28% 10 3 3 3 1
FAR
1.0 Auditing Theory 50% 35
Audit
1.0 LAW ON BUSINESS TRANSACTION
Business Law
3,0 Presentation of Financial Statements 14.29% 10 4 5 1
FAR
4.0 TRANSFER TAXES 15 10 1 2 5 1 1
Taxation
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
6.0 TAXATION UNDER THE LOCAL GOVERNMENT CODE* 5 4 1 2 1
Taxation
1.0 LAW ON BUSINESS TRANSACTION
Business Law
3.0 INCOME TAXATION 20 14 2 2 7 1 1 1
Taxation
9.07 Foreign Currency Transactions
AFAR
5.0 Non-Financial Assets 21.43% 15 2 9 1 2 1
FAR
8.0 Consolidated Financial Statements (PFRS 10
AFAR
1.0 Auditing Theory 50% 35
Audit
2.5 Audit of investing cycle
Audit
1.0 LAW ON BUSINESS TRANSACTION
Business Law
6.05 Accounting for Business Combination (PFRS 3)
AFAR
1.0 PRINCIPLES OF TAXATION 10 7 1 1 4 1
Taxation
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
9.0 EFFECTIVE COMMUNICATION TO STAKEHOLDERS 5 4 1 2 1
Taxation
1.0 LAW ON BUSINESS TRANSACTION
Business Law
6.0 Financial Liabilities and Non-Financial Liabilities 10% 7 2 5
FAR
14.0 16 Cost Accounting
AFAR
2.3 Audit of production cycle
Audit
1.0 Auditing Theory 50% 35
Audit
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
2.0 LAW ON CREDIT TRANSACTIONS
Business Law
2.0 TAX REMEDIES 12.5 9 1 2 5 1
Taxation
1.0 Partnership Accounting 14.29% 10 1 2 5 1 1
AFAR
2.1 Audit of the revenue and receipt cycle
Audit
1.0 LAW ON BUSINESS TRANSACTION
Business Law
5.0 VALUE ADDED TAX (VAT AND PERCENTAGE TAX) 17.5 12 2 2 5 2 1
Taxation
4.0 Revenue Recognition
AFAR
3.0 INCOME TAXATION 20 14 2 2 7 1 1 1
Taxation
1.0 Auditing Theory 50% 35
Audit
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
4.0. Financial Assets 14.28% 10 3 3 3 1
FAR
7.0. Equity 14.28% 10 3 4 1 2
FAR
1.0 LAW ON BUSINESS TRANSACTION
Business Law
5.0 Non-Financial Assets 21.43% 15 2 9 1 2 1
FAR
2.2 Audit of expenditure and disbursement cycle
Audit
3,0 Presentation of Financial Statements 14.29% 10 4 5 1
FAR
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law
4.0 TRANSFER TAXES 15 10 1 2 5 1 1
Taxation
5.0 Accounting for Home Office, Branch and Agency Transactions 5.71% 4 1AFAR
21
2.4 Audit of the financing cycle
Audit
1.0 Auditing Theory 50% 35
Audit
1.0 LAW ON BUSINESS TRANSACTION
Business Law
10.0. Small and Medium-Sized Entities 5.71% 4 1 1 1 1
FAR
7.0 PREFERENTIAL TAXATION* 10 7 1 1 4 1
Taxation
4.0 LAW ON BUSINESS ASSOCIATIONS
Business Law

1
6
2
1
2
8
2
7
2
2
2
5
7
2
2
6
2
6
2
1
2
1
4
1
5
1
1
5
1
4
1
1
1
3
4
1
1
1
1
3
1
1
1
2
3
1
1
2
1
1
1
2
1
1
1
1
1
1
1
1

11/29/2016 2nd 6.0 TAXATION UNDER THE LOCAL GOVERNMENT CODE* 5 4 1 2 1

Taxation
11/30/2016 2nd 8.0. Borrowing Costs, Leases , Income Tax and Employee Benefits 8.57% 6 1FAR
5
11/30/2016 1st 8.0 TARIFFS AND CUSTOMS CODE 5 3 1 1 1
Taxation

1
1
1