The CPA Programme
The CPA programme in Bangladesh opens door to the Business Graduates and part qualified CA / CMAs to become a qualified professional accountant and get direct membership of two IFAC Member Bodies IFA (UK) and IPA (Australia).
The CPA programme - (Post Graduate Diploma in Public Accounting & Taxation) is a diploma level accounting and taxation qualification. The purpose of this programme is to develop the intellectual and practical skills of the students in the analysis, interpretation, and application of accounting and taxation principles. This programme will prepare students to apply accounting and taxation principles in practice. The programme provides students with leadership, communication, interpersonal, and ethical skills for supervisory-level positions.
PGD - Public Accounting & Taxation programme is of two-years duration and will be imparted through self-study /classroom / online training programme covering theoretical and practical aspects of accounting, income tax and VAT. The CPA Bangladesh programme consists of 3 (three) parts with a Professional Integrity Module.
- Bachelor's degree in any discipline
- Graduate in any discipline with CA/CMA/ACCA Part Qualified
Credit for Prior Learning
- Exemption is avaiable for Part I (PGD in Public Accounting) papers only
- No exemption is available for the Part II, Part III & Professional Integrity Module
- A candidate shall be declared to have passed the examination only if she/he obtains 50% marks in each paper.
- Exemptions will be granted only if the applicant has prior learning on the same subject areas from their undergraduate and/or post-graduate studies from any recognized university with at least 50% marks in the examination.
Professional Body Membership
- Students who have successfully completed the programme and having completed a minimum of three years' work experience in accountancy or a closely related field will be eligible for membership of the IFA at Associate (AFA) level.
- Associate (AFA) members of IFA (UK) will get the full membership (MIPA) of the Institute of Public Accountants (IPA), Australia without any further expenses.
CPA Programme Structure
Post Graduate Diploma in Public Accounting & Taxation
- Unit 1: Financial Accounting
- Unit 2: Financial Management
- Unit 3: Macroeconomics
- Unit 4: Intermediate Accounting I
- Unit 5: Intermediate Accounting II
- Unit 6: Advanced Accounting
- Unit 7: Cost Accounting
- Unit 8: Auditing & Assurance
- Unit 1: Tax System in Bangladesh
- Unit 2: Personal Taxation
- Unit 3: Business Taxation
- Unit 4: Tax Deduction at Source (TDS) and Advance Income Tax (AIT)
- Unit 5: Tax Assessment and Penalty
- Unit 6: Charge of Income-Tax, Exemptions and Allowances
- Unit 7: Income Tax Appeal, Reference and ADR
- Unit 8: International Taxation and Transfer Pricing
- Unit 1: VAT System in Bangladesh
- Unit 2: VAT Registration and Turnover Tax Enlistment
- Unit 3: Imposition of VAT, Collection and Recovery
- Unit 4: Supplementary Duty and Turnover Tax
- Unit 5: VAT Accounting and Return Filing
- Unit 6: VAT Deduction at Source (VDS) and Advance Tax (AT)
- Unit 7: Audit, Investigation, Offence, Trial and Punishment
- Unit 8: VAT Appeal, Revision and ADR